In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title.-- This Act may be cited as the ''Tribal Government
Homeland Security Coordination and Integration Act''.
(b) Table of Contents.--The table of contents for this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings and purposes.
Sec. 3. Definitions.
Sec. 4. Office of tribal government homeland security.
Sec. 5. Report to congress.
Sec. 6. Authorization of appropriations.

SEC. 2. FINDINGS AND PURPOSES.

(a) Findings.--Congress finds the following:
(1) Since the terrorist attacks of September 11, 2001, and
the subsequent introduction of weapons grade anthrax into the
United States Postal System and Congressional office buildings
in Washington, D.C., the President and the Congress have worked
closely to respond to the need to rebuild and strengthen the
nation's public health, national security, and emergency
response systems.
(2) Based on Article I, section 8 of the United States
Constitution, treaties, Federal statutes, and court decisions,
the United States has a unique historical and legal
relationship with American Indian and Alaska Native people,
which serves as the basis for the Federal Government's trust
responsibility and obligations. There are currently 558
federally-recognized Indian tribes in the United States, with
some 40 percent of Indian tribes located in the State of
Alaska. Indian tribes have principle responsibility for lands
and people within their jurisdiction.
(3) Despite the government-to-government relationship
between Indian tribes and the United States, the United States
has failed to include and consult with Indian tribes with
regard to homeland security prevention, protection, and
response activities planning. Moreover, there are no specific
provisions for the Bureau of Indian Affairs or the Indian
Health Service to participate in homeland security programs and
funding.
(4) Throughout many areas of the United States, facilities
operated, and services, activities and government functions
carried out, by Indian tribes, the Bureau of Indian Affairs and
the Indian Health Service are the only sources available to
provide emergency health services, disaster response, and law
enforcement to the tribal and non-tribal community, thus
serving the role as ''first responders'' in the event of a
terrorist attack.
(5) To provide for the public health and safety on tribal
lands and in the surrounding communities, it is imperative to
establish tribal participation in homeland security
initiatives. Indian tribes must be included in the national
strategy for homeland security and receive an appropriate share
of related funding.
(6) The treatment of Indian tribes as State governments, as
appropriate, for developing funding methodologies, planning,
consultation, coordination, and for eligibility for grant
monies will ensure Indian tribes are adequately prepared to
respond to Homeland Security threats.
(7) Indian tribes shall be treated as State, as
appropriate, for purposes of planning, consultation,
coordination, eligibility for grant monies and other purposes
to improve the United States capacity to prepare, prevent and
respond to terrorist activities.
(b) Purposes.--The purposes of this Act are as follows:
(1) To establish within the Department of Homeland Security
an office known as the Office of Tribal Government Homeland
Security.
(2) To authorize the Secretary of Homeland Security to
appoint, in consultation with Indian tribes, a Director of
Tribal Government Homeland Security.
(3) To provide for more effective management of, and
accountability for the proper discharge of, the Secretary's
trust responsibility to Indian tribes and individual American
Indians and Alaska Natives by establishing in the Department of
Homeland Security an Office of Tribal Government Homeland
Security.
(4) To integrate and coordinate the efforts of the
Department of Homeland Security and Indian tribes to prepare
for, prevent, protect against, respond to, and recover from
terrorist attacks.
(5) To provide strategic integration of the Homeland
Security activities of Indian tribes that will complement the
operational consolidation of the various directorates within
the Department.
(6) To supplement the capacity of the Indian Health Service
and the Bureau of Indian Affairs to respond to the homeland
security needs of American Indians and Alaska Natives, without
jeopardizing the nonsecurity missions of the Indian Health
Service and the Bureau of Indian Affairs.
(7) To serve as an information clearinghouse and to enhance
the integration and coordination of Indian tribes and in the
activities of the Department of Homeland Security.
(8) To establish an organizational framework within the
Department of Homeland Security through which the Federal
Government, Indian tribes, and State and local governments can
work effectively and collaboratively on public health and
safety, terrorism detection, prevention, response, and
protection of critical infrastructure.

SEC. 3. DEFINITIONS.

In this Act:
(1) Director.--The term ''Director'' means the Director of
the Office of Tribal Government Homeland Security.
(2) Indian tribe.--The term ''Indian tribe'' has the
meaning given that term in section 4(e) of the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 450b(e)).
(3) Office.--The term ''Office'' means the Office of Tribal
Government Homeland Security established in section 4.
(4) Secretary.--The term ''Secretary'' means the Secretary
of Homeland Security.

SEC. 4. OFFICE OF TRIBAL GOVERNMENT HOMELAND SECURITY.

(a) In General.--
(1) Establishment.--There is hereby established within the
Department of Homeland Security an office to be known as the
''Office of Tribal Government Homeland Security''.
(2) Director.--The Office shall be headed by a Director,
appointed by the Secretary in consultation with Indian tribes,
whose title shall be the Director of Tribal Government Homeland
Security. The Director shall be equal in pay and authority of
an Assistant Secretary.
(b) Duties of Secretary; Director.--
(1) Duties of the secretary.--The Secretary shall--
(A) ensure the coordination of Federal programs
that provide assistance (including financial and
technical assistance) to eligible Indian tribes and
provide those governments with treatment as State
governments, as appropriate, for planning,
consultation, and coordination and for eligibility for
Federal grant monies and funds to improve capacity and
help prepare, prevent, and respond to terrorist
activities, and for other related purposes in and near
tribal communities;
(B) ensure Indian tribes are included in the
coordination activities of the Homeland Security
Department's Border and Transportation functions in the
same manner as State and local law enforcement
entities;
(C) ensure Indian tribes with jurisdiction over
lands adjacent to the Canadian and Mexican borders are
adequately prepared to help protect United States
borders, territorial waters, waterways, and other
transportation systems;
(D) ensure the broad spectrum of infrastructure
throughout Indian Country, including nuclear and
electrical power plants, water and sanitation
facilities, agricultural, food processing, oil, timber,
and other natural resources is adequately protected
against terrorist threats;
(E) ensure that Indian tribes are properly equipped
to prepare for, prevent, and respond to terrorist
activities in the same manner as State and local
governments;
(F) provide Indian tribes the necessary equipment
for detection, protection, and decontamination in
emergencies involving weapons of mass destruction;
(G) provide Indian tribes with emergency
preparedness training and exercise programs and further
assistance for any emergency, including natural
disasters or disease;
(H) include Indian tribes in all facets of
research, development, resource assessment, and risk
analysis in the same manner as State and local
governments; and
(I) include Indian tribes, as appropriate, in the
coordination of the Homeland Security Department's
Immigration and Nationality functions in the same
manner as State and local law enforcement entities.
(2) Duties of the director.--The Director shall--
(A) coordinate homeland security activities among
Indian tribes and related Federal agencies, including
integration and coordination of the efforts of the
Department of Homeland Security and Indian tribes to
prepare for, prevent, protect against, respond to, and
recover from terrorist attacks;
(B) provide strategic integration to complement the
operational consolidation of the various directorates
within the Department of Homeland Security, with
respect to Indian tribes;
(C) ensure that Indian tribes are included in the
gathering and analysis of terrorist threats and other
information in the same manner as Federal, State, and
local law enforcement entities;
(D) serve as the Secretary's key point of contact
for Indian tribes in need of assistance and information
homeland security grants for purposes of planning,
consultation, coordination, eligibility for grant
monies and other purposes to improve the United States
capacity to prepare, prevent and respond to terrorist
activities and to work with Indian tribes and executive
agencies in promoting homeland security;
(E) serve as the coordinating center intended to
facilitate communication between and integration with
Indian tribes and other Federal departments that have
homeland security responsibilities, including but not
limited to health surveillance, emergency preparation
and response, border security, critical infrastructure
protection, technology, and communication;
(F) establish a network through which the Federal
Government, Indian tribes, and State and local
governments work collaboratively on public health and
safety, terrorism detection, prevention, response, and
protection of critical infrastructure targets; and
(G) establish a mechanism for the distribution of
warnings and information to tribal communities.
(c) Treatment of Indian Tribes as States.--
(1) In general.--The Secretary shall--
(A) treat Indian tribes as States, as appropriate,
for the purpose of homeland security consultation,
planning, coordination, bioterrorism preparedness,
prevention, and response, emergency preparedness and
response, border and transportation security, and for
other purposes related to protecting the homeland;
(B) include Indian tribes in funding methodologies
for purposes of allocating any financial resources; and
(C) support and facilitate the capacity necessary
for the Indian Health Service and Bureau of Indian
Affairs to respond to the homeland security needs of
American Indians and Alaska Natives, without
jeopardizing their non-security missions.
(2) Discretionary authority.--The Secretary may delegate to
such Indian tribes primary responsibility for homeland security
activities within its respective jurisdiction.
(d) Information Sharing.--The Secretary shall provide assistance to
enhance information technology capabilities of Indian tribes and
ensure--
(1) the active participation of Indian tribes in the
coordination with Federal, State, and local governments and the
private sector as related to Homeland Security activities; and
(2) provide Indian tribes access to the same type of
information being exchanged between Federal, State, and local
authorities for the purpose of providing government personnel,
agencies, and authorities, with appropriate intelligence
information, including warnings, regarding threats posed by
terrorism in a timely and secure manner.
(e) Federal Grants.--
(1) General eligibility.--Indian tribes shall be eligible
to apply for, receive, direct, and supervise any homeland
security-related Federal grant programs.
(2) Authority to award grants.--The Secretary may award
grants to Indian tribes for the following purposes:
(A) Planning, consultation, and coordination to
improve infrastructure, to prevent terrorist
activities.
(B) Training and education of employees responsible
for public health, safety and emergency response
activities.
(C) Addressing communication gaps and
infrastructure needs related to homeland security.
(D) Increasing the capacity of Indian tribes to
help prepare, prevent, and respond to terrorist
activities and other public health and safety
emergencies.
(E) Development of a comprehensive plan to help
prepare, prevent, and respond to terrorist activities
and other public health and safety emergencies.
(F) Implementation of plans to help prepare,
prevent, and respond to terrorist activities and other
public health and safety emergencies.
(G) The preparation of reports assessing the
emergency preparedness of Indian tribes, including an
assessment of Indian tribes' coordination with the
Department.
(H) Such other purposes related to the purposes of
this Act the Secretary considers appropriate.
(f) Technical Assistance.--The Secretary shall--
(1) directly or by contract, provide Indian tribes with
technical assistance in developing, implementing and managing
emergency response plans.
(2) Ensure that legal, financial, and other expertise of
the Department of Homeland Security is made fully available in
an advisory capacity to Indian tribes to assist in the
development, implementation, and management of emergency
response plans.
(3) Provide Department of Homeland Security programs
designed to provide legal, accounting, financial, or technical
assistance to eligible Indian tribes.
(4) Facilitate cooperation with the heads of appropriate
Federal agencies working on Homeland Security initiatives.
(5) Any other activity that the Secretary, in consultation
with the Director, considers appropriate to carry out this
section.
(g) Assessment.--Not later than 6 months after the date of the
enactment of this Act, the Secretary shall submit an assessment report
detailing the baseline readiness of Indian tribes to the Committee on
Indian Affairs of the Senate and the Committee on Resources of the
House of Representatives. In addition to an assessment of baseline
readiness, the report shall contain any legislative recommendations
necessary to improve coordination and integration of Indian tribes in
the National Homeland Security Strategy.
(h) Reporting.--The Secretary shall determine the effectiveness of
the Office through the preparation of reports assessing the emergency
preparedness of Indian tribes, including an assessment of Indian
tribes' coordination with the Department of Homeland Security.
(i) Prohibition.--The Secretary may not provide assistance under
this section for any activity related to the operation of a gaming
activity on Indian lands pursuant to the Indian Gaming Regulatory Act
(25 U.S.C. 2701 et seq.).

SEC. 5. REPORT TO CONGRESS.

(a) In General.--Not later than 1 year after the date of the
enactment of this Act, and annually thereafter, the Secretary, in
consultation with the Director, shall prepare and submit to the
Committee on Indian Affairs of the Senate and the Committee on
Resources of the House of Representatives a report on the operation of
the Office.
(b) Contents of Report.--Each report prepared under subsection (a)
shall include--
(1) for the period covered by the report, a summary of the
activities conducted by the Secretary, in carrying out
subsections (b) through (h) of section 4; and
(2) any recommendations for legislation that the Secretary,
in consultation with the Director, determines to be necessary
to carry out such sections.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

There are authorized to be appropriated such sums are necessary to
carry out this Act, to remain available until expended.

Answer: Tribal Government Homeland Security Coordination and Integration Act - Establishes the Office of Tribal Government Homeland Security (Office) within the Department of Homeland Security. Requires the Secretary of Homeland Security to appoint a Director to head the Office.

Prescribes the Secretary's and the Director's duties of coordination, infrastructure and equipment readiness, training, and inclusion of Indian tribes in homeland security preparedness.

Requires the Secretary to treat Indian tribes as states, as appropriate for the purpose of homeland security. Authorizes the Secretary to delegate to Indian tribes primary responsibility for homeland security activities within their respective jurisdictions. Requires the Secretary to integrate the roles of the Bureau of Indian Affairs and Indian Health Services with regard to homeland security.

Requires the Secretary to provide assistance to enhance information technology capabilities of tribes and ensure the participation of Indian tribes in the coordination with federal, state, and local governments and the private sector as related to Homeland Security activities.

Declares Indian tribes to be eligible to apply for, receive, direct, and supervise any homeland security-related federal grant program.

Authorizes the Secretary to award grants to Indian tribes for specified homeland security purposes.

Requires the Secretary to provide Indian tribes with: (1) technical assistance in developing, implementing, and managing emergency response plans; (2) Department of Homeland Security expertise and programs; (3) the cooperation of the heads of appropriate Federal agencies; and (4) any other activity the Secretary considers appropriate to provide homeland security technical assistance to Indian tribes.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Domestic Refugee Resettlement Reform
and Modernization Act of 2013''.

SEC. 2. DEFINITIONS.

In this Act:
(1) Community-based organization.--The term ''community-
based organization'' means a nonprofit organization providing a
variety of social, health, educational and community services
to a population that includes refugees resettled into the
United States.
(2) Director.--The term ''Director'' means the Director of
the Office of Refugee Resettlement in the Department of Health
and Human Services.
(3) National resettlement agencies.--The term ''national
resettlement agencies'' means voluntary agencies contracting
with the Department of State to provide sponsorship and initial
resettlement services to refugees entering the United States.

SEC. 3. ASSESSMENT OF REFUGEE DOMESTIC RESETTLEMENT PROGRAMS.

(a) In General.--As soon as practicable after the date of the
enactment of this Act, the Comptroller General of the United States
shall conduct a study regarding the effectiveness of the domestic
refugee resettlement programs operated by the Office of Refugee
Resettlement.
(b) Matters To Be Studied.--In the study required under subsection
(a), the Comptroller General shall determine and analyze--
(1) how the Office of Refugee Resettlement defines self-
sufficiency and if this definition is adequate in addressing
refugee needs in the United States;
(2) the effectiveness of Office of Refugee Resettlement
programs in helping refugees to meet self-sufficiency and
integration;
(3) the Office of Refugee Resettlement's budgetary
resources and project the amount of additional resources needed
to fully address the unmet needs of refugees with regard to
self-sufficiency and integration;
(4) the role of community-based organizations in serving
refugees in areas experiencing a high number of new refugee
arrivals;
(5) how community-based organizations can be better
utilized and supported in the Federal domestic resettlement
process; and
(6) recommended statutory changes to improve the Office of
Refugee Resettlement and the domestic refugee program in
relation to the matters analyzed under paragraphs (1) through
(5).
(c) Report.--Not later than 2 years after the date of the enactment
of this Act, the Comptroller General shall submit to Congress the
results of the study required under subsection (a).

SEC. 4. REFUGEE ASSISTANCE.

(a) Assistance Made Available to Secondary Migrants.--Section
412(a)(1) of the Immigration and Nationality Act (8 U.S.C. 1522(a)(1))
is amended by adding at the end the following:
''(C) The Director shall ensure that assistance under this section
is provided to refugees who are secondary migrants and meet all other
eligibility requirements for such assistance.''.
(b) Report on Secondary Migration.--Section 412(a)(3) of such Act
(8 U.S.C. 1522(a)(3)) is amended--
(1) by inserting ''(A)'' after ''(3)'';
(2) by striking ''periodic'' and inserting ''annual''; and
(3) by adding at the end the following:
''(B) At the end of each fiscal year, the Director shall submit a
report to Congress that includes--
''(i) States experiencing departures and arrivals due to
secondary migration;
''(ii) likely reasons for migration;
''(iii) the impact of secondary migration on States hosting
secondary migrants;
''(iv) the availability of social services for secondary
migrants in those States; and
''(v) unmet needs of those secondary migrants.''.
(c) Amendments to Social Services Funding.--Section 412(c)(1)(B) of
such Act (8 U.S.C. 1522(c)(1)(B)) is amended--
(1) by inserting ''a combination of--'' after ''based on'';
(2) by striking ''the total number'' and inserting the
following:
''(i) the total number''; and
(3) by striking the period at the end and inserting the
following:
''(ii) the total number of all other eligible populations
served by the Office during the period described who are
residing in the State as of the beginning of the fiscal year;
and
''(iii) projections on the number and nature of incoming
refugees and other populations served by the Office during the
subsequent fiscal year.''.
(d) Notice and Rulemaking.--Not later than 90 days after the date
of the enactment of this Act and not later than 30 days before the
effective date set forth in subsection (e), the Director shall--
(1) issue a proposed rule for a new formula by which grants
and contracts are to be allocated pursuant to the amendments
made by subsection (c); and
(2) solicit public comment regarding such proposed rule.
(e) Effective Date.--The amendments made by this section shall
become effective on the first day of the first fiscal year that begins
after the date of the enactment of this Act.

SEC. 5. RESETTLEMENT DATA.

(a) In General.--The Director shall expand the Office of Refugee
Resettlement's data analysis, collection, and sharing activities in
accordance with the requirements set forth in subsections (b) through
(e).
(b) Data on Mental and Physical Medical Cases.--The Director
shall--
(1) coordinate with the Centers for Disease Control and
Prevention, national resettlement agencies, community-based
organizations, and State refugee health programs to track
national and State trends on refugees arriving with Class A
medical conditions and other urgent medical needs; and
(2) in collecting information under this subsection,
utilize initial refugee health screening data, including--
(A) a history of severe trauma, torture, mental
health symptoms, depression, anxiety, and posttraumatic
stress disorder recorded during domestic and
international health screenings; and
(B) Refugee Medical Assistance utilization rate
data.
(c) Data on Housing Needs.--The Director shall partner with State
refugee programs, community-based organizations, and national
resettlement agencies to collect data relating to the housing needs of
refugees, including--
(1) the number of refugees who have become homeless; and
(2) the number of refugees who are at severe risk of
becoming homeless.
(d) Data on Refugee Employment and Self-Sufficiency.--The Director
shall gather longitudinal information relating to refugee self-
sufficiency, integration, and employment status during the 2-year
period beginning 1 year after the date on which the refugees arrived in
the United States.
(e) Availability of Data.--The Director shall annually--
(1) update the data collected under this section; and
(2) submit a report to Congress that contains the updated
data.

SEC. 6. GUIDANCE REGARDING REFUGEE PLACEMENT DECISIONS.

(a) Consultation.--The Secretary of State shall provide guidance to
national resettlement agencies and State refugee coordinators on
consultation with local stakeholders pertaining to refugee
resettlement.
(b) Best Practices.--The Secretary of Health and Human Services, in
collaboration with the Secretary of State, shall collect best practices
related to the implementation of the guidance on stakeholder
consultation on refugee resettlement from voluntary agencies and State
refugee coordinators and disseminate such best practices to such
agencies and coordinators.

SEC. 7. EFFECTIVE DATE.

This Act (except for the amendments made by section 4) shall take
effect on the date that is 90 days after the date of the enactment of
this Act.

Answer: Domestic Refugee Resettlement Reform and Modernization Act of 2013 - Directs the Comptroller General (GAO) to study the effectiveness of the Office of Refugee Resettlement's domestic refugee resettlement programs. Requires the Director of the Office of Refugee Resettlement to: (1) ensure that refugee assistance is provided to qualifying refugees who are secondary migrants; (2) report to Congress regarding states experiencing departures and arrivals due to secondary migration; and (3) expand the Office's data analysis, collection, and sharing activities to include data on mental and physical medical cases, housing needs, and refugee employment. Directs the Secretary of State and the Secretary of Health and Human Services (HHS) to provide refugee resettlement guidance to appropriate national, state, and local entities.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Family Act of 2011''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) The World Health Organization formally recognizes
infertility as a disease, and the Centers for Disease Control
and Prevention have stated that infertility is an emerging
public health priority.
(2) According to the Centers for Disease Control and
Prevention, approximately 3,000,000 have infertility.
(3) Medical insurance coverage for infertility treatments
is sparse and inconsistent at the State level--only 8 States
have passed laws to require comprehensive infertility coverage,
and under those State laws most employer-sponsored plans are
exempt; therefore, coverage for treatments such as in vitro
fertilization is limited. According to Mercer's 2005 National
Survey of Employer-Sponsored Health Plans, in vitro
fertilization was covered by 19 percent of large employer-
sponsored health plans and only 11 percent of small employer-
sponsored health plans. Even in States with coverage mandates,
out-of-pocket expenses for these treatments are significant.

SEC. 3. CREDIT FOR CERTAIN INFERTILITY TREATMENTS.

(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting before
section 24 the following new section:

''SEC. 23A. CREDIT FOR CERTAIN INFERTILITY TREATMENTS.

''(a) Allowance of Credit.--In the case of an eligible individual,
there shall be allowed as a credit against the tax imposed by this
chapter for the taxable year an amount equal to 50 percent of the
qualified infertility treatment expenses paid or incurred during the
taxable year.
''(b) Limitations.--
''(1) Dollar limitation.--The aggregate amount of qualified
infertility treatment expenses which may be taken into account
under subsection (a) for all taxable years shall not exceed
$13,360 with respect to any eligible individual.
''(2) Income limitation.--
''(A) In general.--The amount otherwise allowable
as a credit under subsection (a) for any taxable year
(determined after the application of paragraph (1) and
without regard to this paragraph and subsection (c))
shall be reduced (but not below zero) by an amount
which bears the same ratio to the amount so allowable
as--
''(i) the amount (if any) by which the
taxpayer's adjusted gross income exceeds
$150,000; bears to
''(ii) $40,000.
''(B) Determination of adjusted gross income.--For
purposes of subparagraph (A), adjusted gross income
shall be determined without regard to sections 911,
931, and 933.
''(3) Denial of double benefit.--
''(A) In general.--No credit shall be allowed under
subsection (a) for any expense for which a deduction or
credit is taken under any other provision of this
chapter.
''(B) Grants.--No credit shall be allowed under
subsection (a) for any expense to the extent that
reimbursement or other funds in compensation for such
expense are received under any Federal, State, or local
program.
''(C) Insurance reimbursement.--No credit shall be
allowed under subsection (a) for any expense to the
extent that payment for such expense is made, or
reimbursement for such expense is received, under any
insurance policy.
''(4) Limitation based on amount of tax.--In the case of a
taxable year to which section 26(a)(2) does not apply, the
credit allowed under subsection (a) for any taxable year shall
not exceed the excess of--
''(A) the sum of the regular tax liability (as
defined in section 26(b)) plus the tax imposed by
section 55; over
''(B) the sum of the credits allowable under this
subpart (other than this section) and section 27 for
the taxable year.
''(c) Carryforwards of Unused Credit.--
''(1) Rule for years in which all personal credits allowed
against regular and alternative minimum tax.--In the case of a
taxable year to which section 26(a)(2) applies, if the credit
allowable under subsection (a) exceeds the limitation imposed
by section 26(a)(2) for such taxable year reduced by the sum of
the credits allowable under this subpart (other than this
section), such excess shall be carried to the succeeding
taxable year and added to the credit allowable under subsection
(a) for such succeeding taxable year.
''(2) Rule for other years.--In the case of a taxable year
to which section 26(a)(2) does not apply, if the credit
allowable under subsection (a) exceeds the limitation imposed
by subsection (b)(4) for such taxable year, such excess shall
be carried to the succeeding taxable year and added to the
credit allowable under subsection (a) for such succeeding
taxable year.
''(3) Limitation.--No credit may be carried forward under
this subsection to any taxable year after the 5th taxable year
after the taxable year in which the credit arose. For purposes
of the preceding sentence, credits shall be treated as used on
a first-in first-out basis.
''(d) Qualified Infertility Treatment Expenses.--For purposes of
this section--
''(1) In general.--The term 'qualified infertility
treatment expenses' means amounts paid or incurred for the
treatment of infertility via in vitro fertilization if such
treatment is--
''(A) provided by a licensed physician, licensed
surgeon, or other licensed medical practitioner, and
''(B) administered with respect to a diagnosis of
infertility by a physician licensed in the United
States.
''(2) Treatments in advance of infertility arising from
medical treatments.--In the case of expenses incurred in
advance of a diagnosis of infertility for fertility
preservation procedures which are conducted prior to medical
procedures that, as determined by a physician licensed in the
United States, may cause involuntary infertility or
sterilization, such expenses shall be treated as qualified
infertility treatment expenses--
''(A) notwithstanding paragraph (1)(B), and
''(B) without regard to whether a diagnosis of
infertility subsequently results.
Expenses for fertility preservation procedures in advance of a
procedure designed to result in infertility or sterilization
shall not be treated as qualified infertility treatment
expenses.
''(3) Infertility.--The term 'infertility' means the
inability to conceive or to carry a pregnancy to live birth,
including iatrogenic infertility resulting from medical
treatments such as chemotherapy, radiation or surgery. Such
term does not include infertility or sterilization resulting
from a procedure designed for such purpose.
''(e) Eligible Individual.--For purposes of this section, the term
'eligible individual' means an individual--
''(1) who has been diagnosed with infertility by a
physician licensed in the United States, or
''(2) with respect to whom a physician licensed in the
United States has made the determination described in
subsection (d)(2).
''(f) Filing Requirements.--Married taxpayers must file joint
returns. Rules similar to the rules of paragraphs (2), (3), and (4) of
section 21(e) shall apply for purposes of this section.
''(g) Adjustments for Inflation.--
''(1) Dollar limitations.--In the case of a taxable year
beginning after December 31, 2012, the dollar amount in
subsection (b)(1) shall be increased by an amount equal to--
''(A) such dollar amount; multiplied by
''(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
'calendar year 2011' for 'calendar year 1992' in
subparagraph (B) thereof.
If any amount as increased under the preceding sentence is not
a multiple of $10, such amount shall be rounded to the nearest
multiple of $10.
''(2) Income limitation.--In the case of a taxable year
beginning after December 31, 2002, the dollar amount in
subsection (b)(2)(A)(i) shall be increased by an amount equal
to--
''(A) such dollar amount; multiplied by
''(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
'calendar year 2001' for 'calendar year 1992' in
subparagraph (B) thereof.
If any amount as increased under the preceding sentence is not
a multiple of $10, such amount shall be rounded to the nearest
multiple of $10.''.
(b) Conforming Amendments.--
(1) The table of sections for subpart A of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by inserting before the item relating to section 24
the following new item:

''Sec. 23A. Credit for certain infertility treatments.''.
(2) Section 36C(b)(4) of such Code is amended by striking
''section 25D'' and inserting ''sections 23A and 25D''.
(3) Section 25(e)(1)(C)(ii) of such Code is amended by
inserting ''23A,'' before ''24,''.
(4) Section 25D(c)(1)(B) of such Code is amended by
striking ''section 27'' and inserting ''sections 23A and 27''.
(5) Section 1400C(d)(1) of such Code is amended by striking
''section 25D'' and inserting ''sections 23A and 25D''.
(6) Section 1400C(d)(2) of such Code is amended by
inserting ''23A,'' after ''23,''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.

Answer:
Family Act of 2011 - Amends the Internal Revenue Code to allow an income-based tax credit for 50% of qualified infertility treatment expenses. Allows $13,360 of such expenses to be taken into account for purposes of such credit for all taxable years. Defines "qualified infertility treatment expenses" as amounts paid for the treatment of infertility via in vitro fertilization if such treatment is provided by a licensed physician, surgeon, or other medical practitioner and is administered with respect to a diagnosis of infertility by a physician licensed in the United States.