In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''National Park Centennial Act of
2004''.

SEC. 2. FINDINGS AND PURPOSE.

(a) Findings.--Congress finds:
(1) The National Park Service was established to conserve
the national parks, their scenery, natural and historic
objects, and wildlife for the enjoyment, in such manner and by
such means as will leave them unimpaired for the enjoyment of
future generations.
(2) The central purpose of the establishment of our
national parks is being challenged by chronic funding
shortfalls, which have created annual shortfalls in operational
funding that exceed $600,000,000, and have amassed a
maintenance backlog estimated by the General Accounting Office
at between $4,080,000,000 and $6,800,000,000.
(3) Without providing the Park Service the resources
necessary to operate and maintain our national parks, future
generations will receive diminished visitor services, will
experience a continually weakening system that is less and less
able to fulfill its mission, and will inherit a national park
system than has been left to them in worse condition that it
was left to their ancestors.
(4) The annual appropriations process has proved incapable
of fully addressing the debilitating funding shortfalls of the
national parks, making it necessary to supplement what the
appropriations process is able to accomplish.
(5) It is necessary to ensure that fiscal resources devoted
to the national parks are spent wisely and effectively, making
strong congressional oversight over annual appropriations
extremely important.
(6) Congress can enhance the resources available for
national park operations and ensure adequate oversight over
Park Service spending by removing from the appropriations
process a series of funding responsibilities that are outside
the core operating budgets for the national parks.
(b) Purpose.--The purpose of this Act is to eliminate the annual
operating deficit and the maintenance backlog in the national parks by
the centennial anniversary of the National Park System by enabling
Congress to focus on overseeing and fully funding the core operations
of the national parks in the annual appropriations process.

TITLE I--CENTENNIAL FUND

SEC. 101. CENTENNIAL FUND FOR PRESERVING AMERICA'S NATIONAL PARKS.

(a) Establishment.--There is established in the Treasury of the
United States a fund which shall be known as the ''National Park
Centennial Fund'', hereinafter in this Act referred to as the
''Centennial Fund''. In each fiscal year beginning in fiscal year 2005,
the Secretary of the Treasury shall deposit in the Centennial Fund
amounts set forth in subsection (b) sufficient to fund the programs
identified in titles II, III, and IV.
(b) Appropriations.--There are hereby appropriated to the
Centennial Fund in each fiscal year, the following amounts:
(1) Amounts equivalent to the amounts designated in the
fiscal year concerned under section 6097 of the Internal
Revenue Code of 1986.
(2) Any additional amounts necessary to make the total
amounts deposited to the Centennial Fund each fiscal year equal
to the total amount listed in section 103.

SEC. 102. DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE BENEFIT
OF UNITS OF THE NATIONAL PARK SYSTEM.

(a) In General.--Subchapter A of chapter 61 of the Internal Revenue
Code of 1986 is amended by adding at the end the following new part:

''PART IX--DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE
BENEFIT OF UNITS OF THE NATIONAL PARK SYSTEM

''Sec. 6097. Designation.

''SEC. 6097. DESIGNATION.

''(a) In General.--In the case of an individual, with respect to
each taxpayer's return for the taxable year of the tax imposed by
chapter 1, such taxpayer may designate that--
''(1) a specified portion (but not less than $1) of any
overpayment of tax for such taxable year, and
''(2) any cash contribution which the taxpayer includes
with such return, shall be used for the benefit of units of the
National Park System.
''(b) Manner and Time of Designation.--A designation under
subsection (a) may be made with respect to any taxable year only at the
time of filing the return of the tax imposed by chapter 1 for such
taxable year. Such designation shall be made in such manner as the
Secretary prescribes by regulations except that such designation shall
be made either on the first page of the return or on the page bearing
the taxpayer's signature.
''(c) Overpayments Treated as Refunded.--For purposes of this
title, any portion of any overpayment of tax designated under
subsection (a) shall be treated as being refunded to the taxpayer as of
the last date prescribed for filing the return of tax imposed by
chapter 1 (determined without regard to extensions) or, if later, the
date the return is filed.''.
(b) Clerical Amendment.--The table of parts for subchapter A of
chapter 61 of such Code is amended by adding at the end thereof the
following new item:

''Part IX. Designation of overpayments and contributions for the
benefit of units of the National Park System''.

(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2004.

SEC. 103. PROGRAM ALLOCATION.

The following amounts shall be deposited in the Centennial Fund
from amounts designated under section 102 (and from the General Fund of
the Treasury to the extent the amounts so designated are less than the
total amounts specified in this section for the fiscal year concerned).
Such amounts shall, without further appropriation, be available to the
Secretary of the Interior until expended:
(1) Fiscal year 2005: $100,000,000.
(2) Fiscal year 2006: $125,000,000.
(3) Fiscal year 2007: $150,000,000.
(4) Fiscal year 2008: $175,000,000.
(5) Such sums as may be necessary through fiscal year 2016.

SEC. 104. DISTRIBUTION OF FUND.

There are hereby created within the Centennial Fund 3 accounts,
designated for the following purposes:
(1) National Park Backlog Elimination Fund (60 percent).
(2) Natural Resource Challenge Fund (20 percent).
(3) Cultural Resource Challenge Fund (20 percent).

SEC. 105. PATRIOTS FOR PARKS PROMOTION.

There are hereby authorized to be appropriated to the Secretary of
the Interior such sums as necessary for a public awareness campaign
about the existence of the National Park Centennial Fund created in
section 101 and the ability of taxpayers to contribute to it through
the tax checkoff created in section 6097 of the Internal Revenue Code
of 1986.

TITLE II--ELIMINATING THE NATIONAL PARK MAINTENANCE BACKLOG

SEC. 201. BACKLOG ELIMINATION.

(a) In General.--Sixty percent of the funds deposited into the
Centennial Fund shall be used to eliminate the backlog of unmet needs
in the National Parks, as identified in the Facility Condition Index
(hereinafter in this Act referred to as the ''FCI'') of the National
Park Service.
(b) Priorities.--(1) The Secretary of the Interior shall prepare,
as part of the annual budget proposal, a priority list for projects to
be funded under this section. Moneys shall be made available from the
fund, without further appropriation, effective October 15 of each
calendar year, for the projects identified on the priority list, unless
prior to such date, legislation is enacted establishing a different
priority list.
(2) In preparing the list of projects to be funded under this
section, the Secretary of the Interior shall give priority to projects
that--
(A) are identified in the park unit's general management
plan;
(B) are listed in the FCI;
(C) are identified by the Secretary of the Interior as
necessary to prevent immediate damage to the park unit's
natural, cultural, or historic resources, with priority given
to projects with the most significant benefit to conservation
of resources or visitor education; and
(D) are identified as necessary to promote public health
and safety.
(c) Overhead.--National Parks undertaking projects under this
section may allocate up to 8 percent of the funds for such projects for
oversight of such projects and other associated overhead
responsibilities.

TITLE III--PROTECTING NATURAL WONDERS

SEC. 301. NATURAL RESOURCE CHALLENGE.

(a) Natural Resource Protection.--Twenty percent of the funds
deposited into the Centennial Fund shall be used to protect natural
resources within the parks.
(b) Project Description.--The Secretary of the Interior shall
prepare, as part of the annual budget proposal, a description of
projects to be funded under this section. Moneys shall be made
available from the Centennial Fund, without further appropriation,
effective October 15 of each calendar year for activities that include
each of the following:
(1) Natural resource inventories.
(2) Monitoring efforts including air and water quality
monitoring.
(3) Protection of native and endangered species and their
habitats.
(4) Control of nonnative species.
(5) Resource planning.
(6) Increase collaboration with scientists.
(7) Authorized environmental restoration projects.
(8) Use of parks for learning.
(9) Establishment of partnerships with nonpark entities for
the purpose of leveraging Federal funds allocated to natural
resource protection.

TITLE IV--PROTECTING NATIONAL TREASURES

SEC. 401. CULTURAL RESOURCE CHALLENGE.

(a) Cultural Resources.--Twenty percent of the funds deposited into
the Centennial Fund shall be used to protect cultural resources within
the national parks.
(b) Project Description.--The Secretary of the Interior shall
prepare, as part of the annual budget proposal, a description of
projects to be funded under this section. Moneys shall be made
available from the fund, without further appropriation, effective
October 15 of each calendar year for activities that include each of
the following:
(1) Cultural or historic resources not listed on the FCI.
(2) Documenting and preserving archaeological sites.
(3) Preserving collections and archives.
(4) Ethnographic activities.
(5) Evaluating and protecting cultural landscapes.
(6) Establishment of partnerships with non-park entities
for the purpose of leveraging Federal funds allocated to
cultural resource protection.

TITLE V--MEETING ANNUAL OPERATING NEEDS

SEC. 501. PROGRESS ON ANNUAL APPROPRIATIONS.

(a) GAO Report.--The General Accounting Office annually shall
submit to the Committee on Appropriations, Committee on Government
Reform, and Committee on Resources of the United States House of
Representatives and to the Committee on Appropriations, Committee on
Government Affairs, and Committee on Energy and Natural Resources of
the United States Senate a report that describes each of the following:
(1) The progress of Congress in eliminating the annual
operating fund deficit in the National Park System, defined as
in excess of $600,000,000 based on a fiscal year 2002 estimate
of then-complete national park business plans, and projection
of when such deficit will be eliminated, based on funding
levels and trends.
(2) A comparison of business plan estimates of national
park needs versus actual funds appropriated to such parks.
(3) Any differences in the Park Service's business plan
methodology for the estimate in paragraph (2) of this
subsection compared to that used in fiscal year 2003.
(4) Management improvement measures undertaken by
individual park units and by the National Park Service as a
whole, including actual realized savings and actual impact on
visitor services and resource protection.
(5) Adjustments in, and the total number of, full-time
equivalent and actual positions dedicated to resource
protection, visitor services, interpretation, and other
employment categories.
(6) Any adjustments made in service to the public,
including but not limited to adjustments to visitor center
hours and the number or quality of ranger-led tours.
(7) Any changes in the Park Service's level of effort due
to partnership or other leveraged activities.
(8) Any new requirements and assessments placed on the
parks for unbudgeted expenses, including, but not limited to,
homeland security, natural disasters, and employee cost-of-
living adjustments.
(9) An assessment of the accuracy and completeness of the
Facility Condition Index described in Title I of this Act,
including adjustments made to such Index on an annual basis.
(b) Business Plan Implementation Pilot (Demonstration) Program.--In
consultation with the Director of the National Park Service, at least
60 percent of the amounts provided under Titles II, III, and IV shall
be distributed to national parks that have completed comprehensive
business plans under the Business Plan Initiative of the National Park
Service.
(c) Education and the National Parks.--The Secretary of Education
is hereby authorized to provide grants to elementary and secondary
schools to enter into cooperative agreements with the National Park
Service for the purpose of distance learning and onsite education
programs for the following purposes:
(1) Connecting students to the history of our Nation
through the national parks.
(2) Using the parks to facilitate scientific instruction.
(d) Intent of Congress to Supplement Annual Appropriations for
National Park Service.--Amounts made available by this Act are intended
by the Congress to supplement, and not detract from, annual
appropriations for the National Park Service.
Example Output: National Park Centennial Act of 2004 - Establishes the National Park Centennial Fund (Fund) in the Treasury.

Amends the Internal Revenue Code to allow individual taxpayers to designate overpayments and contributions for the benefit of the National Park System. Allocates such amounts to the Fund (along with necessary amounts from the General Fund to the extent that such amounts are inadequate in any fiscal year) for expenditure by the Secretary of the Interior.

Creates within the Fund the National Park Backlog Elimination Fund, the Natural Resource Challenge Fund, and the Cultural Resource Challenge Fund.

Authorizes appropriations for a public awareness campaign about the Fund and the ability of taxpayers to make tax-related contributions.

Requires a specified percentage of Fund deposits to be used: (1) for the elimination of the backlog of unmet needs in the national parks as identified in the Facility Condition Index of the National Park Service (NPS); (2) to protect natural resources within the parks; and (3) to protect cultural resources within the parks. Requires a majority of such percentages to be distributed to those national parks that have completed comprehensive business plans under the Business Plan Initiative of the NPS.

Directs the Government Accountability Office annually to submit a report on the National Park System to specified congressional committees.

Authorizes the Secretary of Education to provide grants to elementary and secondary schools for cooperative agreements with the NPS providing distance learning and onsite education programs.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Federal Law Enforcement Officers Pay
Equity and Reform Act''.

SEC. 2. LIMITATION ON PREMIUM PAY.

(a) In General.--Section 5547 of title 5, United States Code, is
amended--
(1) in subsection (a), by striking ''5545a,'';
(2) in subsection (c), by striking ''or 5545a''; and
(3) in subsection (d), by striking the period and inserting
''or a criminal investigator who is paid availability pay under
section 5545a.''.
(b) Effective Date.--The amendments made by this section shall take
effect as if included in the enactment of section 1114 of the National
Defense Authorization Act for Fiscal Year 2002 (Public Law 107-107; 115
Stat. 1239).

SEC. 3. SPECIAL PAY ADJUSTMENTS FOR FEDERAL LAW ENFORCEMENT OFFICERS IN
CERTAIN AREAS.

(a) In General.--Section 404(b)(1) of the Federal Law Enforcement
Pay Reform Act of 1990 (5 U.S.C. 5305 note) is amended by striking the
matter after the semicolon and inserting the following:

''Area Differential
Boston-Lawrence-Salem, MA-NH Consolidated 24.4%
Metropolitan Statistical Area.
Chicago-Gary-Lake County, IL-IN-WI Consolidated 24.5%
Metropolitan Statistical Area.
Detroit-Ann Arbor-Flint, MI........................ 18.5%
Hartford, CT....................................... 20.3%
Los Angeles-Anaheim-Riverside, CA Consolidated 27.1%
Metropolitan Statistical Area.
New York-Northern New Jersey-Long Island, NY-NJ-CT 26.1%
Consolidated Metropolitan Statistical Area.
Philadelphia-Wilmington-Trenton PA-NJ-DE-MD 20.3%
Consolidated Metropolitan Statistical Area.
Portland-Salem, OR-WA.............................. 18.5%
Sacramento-Yolo, CA................................ 21%
San Diego, CA Metropolitan Statistical Area........ 27.1%
San Francisco-Oakland-San Jose, CA Consolidated 32.03%
Metropolitan Statistical Area.
Seattle-Tacoma-Bremerton, WA....................... 27.5%
Washington-Baltimore, DC-MD-VA-WV Consolidated 24.3%''.
Metropolitan Statistical Area.
(b) Effective Date.--The amendment made by this section shall apply
with respect to pay for service performed in pay periods beginning on
or after the date of the enactment of this Act.

SEC. 4. SEPARATE PAY, EVALUATION, AND PROMOTION SYSTEM FOR FEDERAL LAW
ENFORCEMENT OFFICERS.

(a) Study.--Not later than 6 months after the date of the enactment
of this Act, the Office of Personnel Management shall study and submit
to Congress a report which shall contain its findings and
recommendations regarding the need for, and the potential benefits to
be derived from, the establishment of a separate pay, evaluation, and
promotion system for Federal law enforcement officers. In carrying out
this subsection, the Office of Personnel Management shall take into
account the findings and recommendations contained in the September
1993 report of the Office entitled ''A Plan to Establish a New Pay and
Job Evaluation System for Federal Law Enforcement Officers''.
(b) Demonstration Project.--
(1) In general.--If, after completing its report under
subsection (a), the Office of Personnel Management considers it
to be appropriate, the Office shall implement, within 12 months
after the date of the enactment of this Act, a demonstration
project to determine whether a separate system for Federal law
enforcement officers (as described in subsection (a)) would
result in improved Federal personnel management.
(2) Applicable provisions.--Any demonstration project under
this subsection shall be conducted in accordance with the
provisions of chapter 47 of title 5, United States Code, except
that a project under this subsection shall not be taken into
account for purposes of the numerical limitation under section
4703(d)(2) of such title.
(3) Permanent changes.--Not later than 6 months before the
demonstration project's scheduled termination date, the Office
of Personnel Management shall submit to Congress--
(A) its evaluation of the system tested under the
demonstration project; and
(B) recommendations as to whether or not that
system (or any aspects of that system) should be
continued or extended to other Federal law enforcement
officers.
(c) Federal Law Enforcement Officer Defined.--For purposes of this
section, the term ''Federal law enforcement officer'' means a law
enforcement officer as defined by section 8331 or 8401 of title 5,
United States Code, and, subsection (b)(2) notwithstanding, includes
any such officer serving in or under the Federal Bureau of
Investigation.
Example Output: Federal Law Enforcement Officers Pay Equity and Reform Act - Excludes availability pay for Federal criminal investigators from premium pay limitations.Amends the Federal Law Enforcement Pay Reform Act of 1990 to increase the Federal special pay differential for Federal law enforcement officers employed in specified metropolitan statistical areas.Requires a study by the Office of Personnel Management (OPM) regarding the need for, and potential benefits of, the establishment of a separate pay, evaluation, and promotion system for Federal law enforcement officers (including officers serving in or under the Federal Bureau of Investigation). Authorizes OPM to implement a demonstration project for such a system.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Wireless Tax Fairness Act of 2011''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) It is appropriate to exercise congressional enforcement
authority under section 5 of the 14th Amendment to the
Constitution of the United States and Congress' plenary power
under article I, section 8, clause 3 of the Constitution of the
United States (commonly known as the ''commerce clause'') in
order to ensure that States and political subdivisions thereof
do not discriminate against providers and consumers of mobile
services by imposing new selective and excessive taxes and
other burdens on such providers and consumers.
(2) In light of the history and pattern of discriminatory
taxation faced by providers and consumers of mobile services,
the prohibitions against and remedies to correct discriminatory
State and local taxation in section 306 of the Railroad
Revitalization and Regulatory Reform Act of 1976 (49 U.S.C.
11501) provide an appropriate analogy for congressional action,
and similar Federal legislative measures are warranted that
will prohibit imposing new discriminatory taxes on providers
and consumers of mobile services and that will assure an
effective, uniform remedy.

SEC. 3. MORATORIUM.

(a) In General.--No State or local jurisdiction shall impose a new
discriminatory tax on or with respect to mobile services, mobile
service providers, or mobile service property, during the 5-year period
beginning on the date of enactment of this Act.
(b) Definitions.--In this Act:
(1) Mobile service.--The term ''mobile service'' means
commercial mobile radio service, as such term is defined in
section 20.3 of title 47, Code of Federal Regulations, as in
effect on the date of enactment of this Act, or any other
service that is primarily intended for receipt on, transmission
from, or use with a mobile telephone or other mobile device,
including but not limited to the receipt of a digital good.
(2) Mobile service property.--The term ''mobile service
property'' means all property used by a mobile service provider
in connection with its business of providing mobile services,
whether real, personal, tangible, or intangible (including
goodwill, licenses, customer lists, and other similar
intangible property associated with such business).
(3) Mobile service provider.--The term ''mobile service
provider'' means any entity that sells or provides mobile
services, but only to the extent that such entity sells or
provides mobile services.
(4) New discriminatory tax.--The term ''new discriminatory
tax'' means a tax imposed by a State or local jurisdiction that
is imposed on or with respect to, or is measured by, the
charges, receipts, or revenues from or value of--
(A) a mobile service and is not generally imposed,
or is generally imposed at a lower rate, on or with
respect to, or measured by, the charges, receipts, or
revenues from other services or transactions involving
tangible personal property;
(B) a mobile service provider and is not generally
imposed, or is generally imposed at a lower rate, on
other persons that are engaged in businesses other than
the provision of mobile services; or
(C) a mobile service property and is not generally
imposed, or is generally imposed at a lower rate, on or
with respect to, or measured by the value of, other
property that is devoted to a commercial or industrial
use and subject to a property tax levy, except public
utility property owned by a public utility subject to
rate of return regulation by a State or Federal
regulatory authority;
unless such tax was imposed and actually enforced on mobile
services, mobile service providers, or mobile service property
prior to the date of enactment of this Act.
(5) State or local jurisdiction.--The term ''State or local
jurisdiction'' means any of the several States, the District of
Columbia, any territory or possession of the United States, a
political subdivision of any State, territory, or possession,
or any governmental entity or person acting on behalf of such
State, territory, possession, or subdivision that has the
authority to assess, impose, levy, or collect taxes or fees.
(6) Tax.--
(A) In general.--The term ''tax'' means a charge
imposed by a governmental entity for the purpose of
generating revenues for governmental purposes, and
excludes a fee imposed on a particular entity or class
of entities for a specific privilege, service, or
benefit conferred exclusively on such entity or class
of entities.
(B) Exclusion.--The term ''tax'' does not include
any fee or charge--
(i) used to preserve and advance Federal
universal service or similar State programs
authorized by section 254 of the Communications
Act of 1934 (47 U.S.C. 254); or
(ii) specifically dedicated by a State or
local jurisdiction for the support of E-911
communications systems.
(c) Rules of Construction.--
(1) Determination.--For purposes of subsection (b)(4), all
taxes, tax rates, exemptions, deductions, credits, incentives,
exclusions, and other similar factors shall be taken into
account in determining whether a tax is a new discriminatory
tax.
(2) Application of principles.--Except as otherwise
provided in this Act, in determining whether a tax on mobile
service property is a new discriminatory tax for purposes of
subsection (b)(4)(C), principles similar to those set forth in
section 306 of the Railroad Revitalization and Regulatory
Reform Act of 1976 (49 U.S.C. 11501) shall apply.
(3) Exclusions.--Notwithstanding any other provision of
this Act--
(A) the term ''generally imposed'' as used in
subsection (b)(4) shall not apply to any tax imposed
only on--
(i) specific services;
(ii) specific industries or business
segments; or
(iii) specific types of property; and
(B) the term ''new discriminatory tax'' shall not
include a new tax or the modification of an existing
tax that either--
(i)(I) replaces one or more taxes that had
been imposed on mobile services, mobile service
providers, or mobile service property; and
(II) is designed so that, based on
information available at the time of the
enactment of such new tax or such modification,
the amount of tax revenues generated thereby
with respect to such mobile services, mobile
service providers, or mobile service property
is reasonably expected to not exceed the amount
of tax revenues that would have been generated
by the respective replaced tax or taxes with
respect to such mobile services, mobile service
providers, or mobile service property; or
(ii) is a local jurisdiction tax that may
not be imposed without voter approval, provides
for at least 90 days' prior notice to mobile
service providers, and is required by law to be
collected from mobile service customers.

SEC. 4. ENFORCEMENT.

Notwithstanding any provision of section 1341 of title 28, United
States Code, or the constitution or laws of any State, the district
courts of the United States shall have jurisdiction, without regard to
amount in controversy or citizenship of the parties, to grant such
mandatory or prohibitive injunctive relief, interim equitable relief,
and declaratory judgments as may be necessary to prevent, restrain, or
terminate any acts in violation of this Act.
(1) Jurisdiction.--Such jurisdiction shall not be exclusive
of the jurisdiction which any Federal or State court may have
in the absence of this section.
(2) Burden of proof.--The burden of proof in any proceeding
brought under this Act shall be upon the party seeking relief
and shall be by a preponderance of the evidence on all issues
of fact.
(3) Relief.--In granting relief against a tax which is
discriminatory or excessive under this Act with respect to tax
rate or amount only, the court shall prevent, restrain, or
terminate the imposition, levy, or collection of not more than
the discriminatory or excessive portion of the tax as
determined by the court.

SEC. 5. GAO STUDY.

(a) Study.--The Comptroller General of the United States shall
conduct a study, throughout the 5-year period beginning on the date of
the enactment of this Act, to determine--
(1) how, and the extent to which, taxes imposed by local
and State jurisdictions on mobile services, mobile service
providers, or mobile property, impact the costs consumers pay
for mobile services; and
(2) the extent to which the moratorium on discriminatory
mobile services taxes established in this Act has any impact on
the costs consumers pay for mobile services.
(b) Report.--Not later than 6 years after the date of the enactment
of this Act, the Comptroller General shall submit, to the Committee on
the Judiciary of the House of Representatives and Committee on the
Judiciary of the Senate, a report containing the results of the study
required subsection (a) and shall include in such report
recommendations for any changes to laws and regulations relating to
such results.

Passed the House of Representatives November 1, 2011.

Attest:

KAREN L. HAAS,

Clerk.
Example Output:
Wireless Tax Fairness Act of 2011 - Prohibits states or local governments from imposing any new discriminatory tax on mobile services, mobile service providers, or mobile service property (i.e., cell phones) for five years after the enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property that is not generally imposed on, or that is generally imposed at a lower rate on, other types of services, providers, or property, unless such tax was imposed and actually enforced prior to the enactment of this Act.

Amends the federal judicial code to grant jurisdiction to federal district courts to grant injunctive and other appropriate relief to prevent, restrain, or terminate any acts in violation of this Act.

Requires the Comptroller General to conduct a study, throughout the five-year moratorium imposed by this Act, to determine how, and the extent to which, taxes on mobile services, providers, or property impact the costs consumers pay for mobile services and the extent to which such moratorium has any impact on the costs consumers pay for mobile services.