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

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Empowering Parents and Teachers for
a Drug-Free Education Act of 2004''.

SEC. 2. FINDINGS.

The Congress finds as follows:
(1) Fifty-four percent of high school seniors in 2001 had
used an illicit drug in their lifetime.
(2) Forty-two percent of 12th graders, 37 percent of 10th
graders, and 20 percent of 8th graders in 2001 had used an
illicit drug in the past year.
(3) Eighty percent of 12th graders, 70 percent of 10th
graders, and 51 percent of 8th graders in 2001 had used alcohol
in their lifetime.
(4) Sixty-four percent of 12th graders, 48 percent of 10th
graders, and 23 percent of 8th graders in 2001 had been
intoxicated.
(5) Use of 3,4-methylenedioxy methamphetamine (commonly
referred to as ''MDMA'' or ''ecstasy'') by 12th graders
increased from 6 percent in 1998 to 11.7 percent in 2001.
(6) Schoolchildren who use and abuse addictive illicit
drugs or alcohol increase the risk to the health and safety of
all students and impact the learning environment of the school
because--
(A) use of illicit drugs or alcohol can lead to
serious health effects, the development of life-
threatening diseases, and even death;
(B) use of illicit drugs like marijuana or ecstasy
kills brain cells in the learning centers of the brain,
directly impacting a student's ability to learn in
school;
(C) chemicals left in the central nervous system
after using marijuana cause the brain to be irritated
and uncontrollable, resulting in disruptive behavior in
the classroom;
(D) students who smoke cigarettes or use other
illicit drugs have been shown to have less desire to
learn, resulting in lower grade point averages when
compared to other students; and
(E) students who use illicit drugs or alcohol have
a higher rate of breaking school rules.

SEC. 3. DRUG-FREE SCHOOL DEMONSTRATION PROGRAMS.

(a) Demonstration Programs.--Part A of title IV of the Elementary
and Secondary Education Act of 1965 (20 U.S.C. 7101 et seq.; also known
as the ''Safe and Drug-Free Schools and Communities Act'') is amended--
(1) by redesignating subpart 4 as subpart 5; and
(2) by inserting after subpart 3 the following:

''Subpart 4--Drug-Free School Demonstration Programs

''SEC. 4145. DRUG-FREE SCHOOL DEMONSTRATION PROGRAMS.

''(a) Grants.--The Secretary may make grants to local educational
agencies and private schools to establish drug-free school
demonstration programs described in subsection (b).
''(b) Requirements.--A grant may be made under subsection (a) only
if the local educational agency or private school involved agrees to
use the funds received under the grant to establish a drug-free school
demonstration program that--
''(1) includes, consistent with the fourth amendment to the
Constitution of the United States, random drug testing of
students;
''(2) requires that any such testing be conducted using
only drug tests approved by the Food and Drug Administration;
''(3) requires that any analysis of such testing be
conducted by a drug-testing laboratory certified by the
Substance Abuse and Mental Health Services Administration, or
approved by the College of American Pathologists, for forensic
drug testing;
''(4) requires a review of each positive test result by a
medical review officer;
''(5) prohibits any disclosure to law enforcement officials
of the results of the random drug testing;
''(6) requires that drug-testing records be kept strictly
confidential in accordance with subsection (c);
''(7) requires, upon the submission of a report by a
medical review officer under subsection (c)(3) relating to a
preliminary positive test result, the destruction of all
records relating to the result if the medical review officer
does not confirm the result;
''(8) requires the destruction of all records relating to
drug or alcohol testing of a student when the student graduates
or otherwise leaves the local educational agency or private
school involved;
''(9) ensures that the parents of the students to be tested
are informed in detail about the random drug-testing program;
''(10) provides parents the right to withdraw their child
from participation in the random drug-testing program, and
ensures that parents receive notification of such right at the
beginning of every school year;
''(11) includes a clear, written policy on school behavior
that--
''(A) prohibits students from attending school or
school activities under the influence of illegal drugs
or alcohol;
''(B) prohibits the use or possession of illegal
drugs in school; and
''(C) sets forth the consequences of violating the
prohibitions described in subparagraphs (A) and (B);
''(12) provides drug and alcohol abuse prevention training
for a total of not less than 2 hours for each student and staff
member of the local educational agency or private school
involved;
''(13) provides student access to a student assistance
program, including confidential assessment, referral, and
short-term problem resolution; and
''(14) provides continuing alcohol, tobacco, and drug abuse
prevention education.
''(c) Privacy Protection.--Each drug-free school demonstration
program established with assistance made available under this section
shall--
''(1) include, as reasonably necessary and appropriate,
practices and procedures to ensure the confidentiality of
student drug test results and of any participation by a student
in a treatment or rehabilitation program;
''(2) prohibit the mandatory disclosure of medical
information by a student unless the student tests positive for
drugs; and
''(3) require a medical review officer reviewing student
drug test results to report the final results of such tests in
writing and in a manner designed to ensure the confidentiality
of the results.
''(d) Technical Assistance.--To the extent or in the amounts
provided in advance in appropriations Acts, the Secretary may enter
into contracts with public and private entities to provide assistance
related to carrying out the drug-free school demonstration programs
established pursuant to this section.
''(e) Applications.--To seek a grant under this section, a local
educational agency or private school shall submit an application to the
Secretary at such time, in such manner, and containing such information
as the Secretary may require.
''(f) Definitions.--For purposes of this section:
''(1) The term 'medical review officer'--
''(A) means a licensed physician with knowledge of
substance abuse disorders; and
''(B) does not include any--
''(i) employee of the school involved; or
''(ii) employee or agent of, or any person
having a financial interest in, the laboratory
for which the drug test results are being
reviewed.
''(2) The term 'student' means any individual enrolled on
school records as eligible to attend, or actually attending,
school for educational purposes in any of grades 8 through
12.''.
(b) Report.--Not later than 18 months after the date of the
enactment of this Act, the Secretary of Education shall submit to the
Congress a report on the results of the drug-free school demonstration
programs established with assistance under this section.
(c) Authorization of Appropriations.--Section 4003 of the
Elementary and Secondary Education Act of 1965 (20 U.S.C. 7103) is
amended--
(1) in paragraph (1), by striking ''and'' at the end;
(2) in paragraph (2), by striking the period at the end and
inserting ''; and''; and
(3) by adding at the end the following:
''(3) $25,000,000 for fiscal year 2005, and for each of
fiscal years 2006 and 2007, for drug-free school demonstration
programs under subpart 4.''.
(d) Conforming Amendment.--The table of contents at section 2 of
the Elementary and Secondary Education Act of 1965 is amended--
(1) by redesignating the item relating to subpart 4 of part
A of title IV as the item relating to subpart 5 of part A of
title IV; and
(2) by inserting after the item relating to section 4141
the following:

''subpart 4--drug-free school demonstration programs
''4145. Drug-free school demonstration programs.''.
[EX A]: Empowering Parents and Teachers for a Drug-Free Education Act of 2004 - Amends the Elementary and Secondary Education Act of 1965 (under provisions which are also known as the Safe and Drug-Free Schools and Communities Act) to authorize the Secretary of Education to make grants to local educational agencies and private schools to establish drug-free school demonstration programs that include random drug testing of students and meet other specified requirements.

[EX Q]: SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

(a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1)
of section 2505(a) (relating to general rule for unified credit against
gift tax), after the application of subsection (f), is amended by
striking ''(determined as if the applicable exclusion amount were
$1,000,000)''.
(b) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986
(relating to unified credit against estate tax) is amended to read as
follows:
''(c) Applicable Credit Amount.--
''(1) In general.--For purposes of this section, the
applicable credit amount is the amount of the tentative tax
which would be determined under section 2001(c) if the amount
with respect to which such tentative tax is to be computed were
equal to the applicable exclusion amount.
''(2) Applicable exclusion amount.--
''(A) In general.--For purposes of this subsection,
the applicable exclusion amount is $3,500,000.
''(B) Inflation adjustment.--In the case of any
decedent dying in a calendar year after 2010, the
dollar amount in subparagraph (A) shall be increased by
an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting 'calendar year
2009' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be
rounded to the nearest multiple of $10,000.''.
(c) Maximum Estate Tax Rate Equal to 45 Percent.--
(1) In general.--Subsection (c) of section 2001 of the
Internal Revenue Code of 1986 (relating to imposition and rate
of tax) is amended--
(A) by striking ''but not over $2,000,000'' in the
table contained in paragraph (1),
(B) by striking the last 2 items in such table,
(C) by striking ''(1) in general.--'', and
(D) by striking paragraph (2).
(2) Conforming amendment.--Paragraphs (1) and (2) of
section 2102(b) of such Code are amended to read as follows:
''(1) In general.--A credit in an amount that would be
determined under section 2010 as the applicable credit amount
if the applicable exclusion amount were $60,000 shall be
allowed against the tax imposed by section 2101.
''(2) Residents of possessions of the united states.--In
the case of a decedent who is considered to be a 'nonresident
not a citizen of the United States' under section 2209, the
credit allowed under this subsection shall not be less than the
proportion of the amount that would be determined under section
2010 as the applicable credit amount if the applicable
exclusion amount were $175,000 which the value of that part of
the decedent's gross estate which at the time of the decedent's
death is situated in the United States bears to the value of
the decedent's entire gross estate, wherever situated.''.
(d) Modifications of Estate and Gift Taxes To Reflect Differences
in Unified Credit Resulting From Different Tax Rates.--
(1) Estate tax.--
(A) In general.--Section 2001(b)(2) of the Internal
Revenue Code of 1986 (relating to computation of tax)
is amended by striking ''if the provisions of
subsection (c) (as in effect at the decedent's death)''
and inserting ''if the modifications described in
subsection (g)''.
(B) Modifications.--Section 2001 of such Code is
amended by adding at the end the following new
subsection:
''(g) Modifications to Gift Tax Payable To Reflect Different Tax
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or
more gifts, the rates of tax under subsection (c) in effect at the
decedent's death shall, in lieu of the rates of tax in effect at the
time of such gifts, be used both to compute--
''(1) the tax imposed by chapter 12 with respect to such
gifts, and
''(2) the credit allowed against such tax under section
2505, including in computing--
''(A) the applicable credit amount under section
2505(a)(1), and
''(B) the sum of the amounts allowed as a credit
for all preceding periods under section 2505(a)(2).
For purposes of paragraph (2)(A), the applicable credit amount
for any calendar year before 1998 is the amount which would be
determined under section 2010(c) if the applicable exclusion
amount were the dollar amount under section 6018(a)(1) for such
year.''.
(2) Gift tax.--Section 2505(a) of such Code (relating to
unified credit against gift tax) is amended by adding at the
end the following new flush sentence:
''For purposes of applying paragraph (2) for any calendar year, the
rates of tax in effect under section 2502(a)(2) for such calendar year
shall, in lieu of the rates of tax in effect for preceding calendar
periods, be used in determining the amounts allowable as a credit under
this section for all preceding calendar periods.''.
(e) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying, generation-skipping transfers, and
gifts made, after December 31, 2009.
(f) Additional Modifications to Estate Tax.--
(1) In general.--The following provisions of the Economic
Growth and Tax Relief Reconciliation Act of 2001, and the
amendments made by such provisions, are hereby repealed:
(A) Subtitles A and E of title V.
(B) Subsection (d), and so much of subsection
(f)(3) as relates to subsection (d), of section 511.
(C) Paragraph (2) of subsection (b), and paragraph
(2) of subsection (e), of section 521.
The Internal Revenue Code of 1986 shall be applied as if such
provisions and amendments had never been enacted.
(2) Sunset not to apply.--
(A) Subsection (a) of section 901 of the Economic
Growth and Tax Relief Reconciliation Act of 2001 is
amended by striking ''this Act'' and all that follows
and inserting ''this Act (other than title V) shall not
apply to taxable, plan, or limitation years beginning
after December 31, 2010.''.
(B) Subsection (b) of such section 901 is amended
by striking '', estates, gifts, and transfers''.
(3) Repeal of deadwood.--
(A) Sections 2011, 2057, and 2604 of the Internal
Revenue Code of 1986 are hereby repealed.
(B) The table of sections for part II of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2011.
(C) The table of sections for part IV of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2057.
(D) The table of sections for subchapter A of
chapter 13 of such Code is amended by striking the item
relating to section 2604.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED
SPOUSE.

(a) In General.--Section 2010(c) of the Internal Revenue Code of
1986, as amended by section 1(b), is amended by striking paragraph (2)
and inserting the following new paragraphs:
''(2) Applicable exclusion amount.--For purposes of this
subsection, the applicable exclusion amount is the sum of--
''(A) the basic exclusion amount, and
''(B) in the case of a surviving spouse, the
aggregate deceased spousal unused exclusion amount.
''(3) Basic exclusion amount.--
''(A) In general.--For purposes of this subsection,
the basic exclusion amount is $3,500,000.
''(B) Inflation adjustment.--In the case of any
decedent dying in a calendar year after 2010, the
dollar amount in subparagraph (A) shall be increased by
an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting 'calendar year
2009' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be
rounded to the nearest multiple of $10,000.
''(4) Aggregate deceased spousal unused exclusion amount.--
For purposes of this subsection, the term 'aggregate deceased
spousal unused exclusion amount' means the lesser of--
''(A) the basic exclusion amount, or
''(B) the sum of the deceased spousal unused
exclusion amounts computed with respect to each
deceased spouse of the surviving spouse.
''(5) Deceased spousal unused exclusion amount.--For
purposes of this subsection, the term 'deceased spousal unused
exclusion amount' means, with respect to the surviving spouse
of any deceased spouse dying after December 31, 2009, the
excess (if any) of--
''(A) the basic exclusion amount of the deceased
spouse, over
''(B) the amount with respect to which the
tentative tax is determined under section 2001(b)(1) on
the estate of such deceased spouse.
''(6) Special rules.--
''(A) Election required.--A deceased spousal unused
exclusion amount may not be taken into account by a
surviving spouse under paragraph (5) unless the
executor of the estate of the deceased spouse files an
estate tax return on which such amount is computed and
makes an election on such return that such amount may
be so taken into account. Such election, once made,
shall be irrevocable. No election may be made under
this subparagraph if such return is filed after the
time prescribed by law (including extensions) for
filing such return.
''(B) Examination of prior returns after expiration
of period of limitations with respect to deceased
spousal unused exclusion amount.--Notwithstanding any
period of limitation in section 6501, after the time
has expired under section 6501 within which a tax may
be assessed under chapter 11 or 12 with respect to a
deceased spousal unused exclusion amount, the Secretary
may examine a return of the deceased spouse to make
determinations with respect to such amount for purposes
of carrying out this subsection.
''(7) Regulations.--The Secretary shall prescribe such
regulations as may be necessary or appropriate to carry out
this subsection.''.
(b) Conforming Amendments.--
(1) Paragraph (1) of section 2505(a) of the Internal
Revenue Code of 1986, as amended by section 1(a), is amended to
read as follows:
''(1) the applicable credit amount in effect under section
2010(c) which would apply if the donor died as of the end of
the calendar year, reduced by''.
(2) Section 2631(c) of such Code is amended by striking
''the applicable exclusion amount'' and inserting ''the basic
exclusion amount''.
(3) Section 6018(a)(1) of such Code is amended by striking
''applicable exclusion amount'' and inserting ''basic exclusion
amount''.
(c) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying, generation-skipping transfers, and
gifts made, after December 31, 2009.

SEC. 3. SENSE OF THE SENATE REGARDING REVENUE NEUTRALITY.

It is the sense of the Senate that any reduction in Federal
revenues resulting from the provisions of, and amendments made by, this
Act should be fully offset.
[EX A]: Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Charitable Giving Partnership Act''.

SEC. 2. ELIGIBLE ACTIVITIES.

Section 105(a) of the Housing and Community Development Act of 1974
(42 U.S.C. 5305(a)) is amended--
(1) in paragraph (23), by striking the period at the end
and inserting a semicolon; and
(2) by inserting after paragraph (23) the following new
paragraph:
''(24) to the extent only that amounts for a State are
available under section 106(d)(8) for use under this paragraph,
payment to the State to supplant general revenue losses
incurred by the State under a State law that provides, in the
case of an individual, for a credit against State income tax
imposed for contributions made in cash by individuals to any
organization--
''(A) that is described in section 501(c)(3) of the
Internal Revenue Code of 1986;
''(B) that is exempt from tax under section 501(a)
of the Internal Revenue Code of 1986;
''(C) that is organized under the laws of the
United States or of any State in which the organization
is qualified to operate;
''(D) that is required, or elects to be treated as
being required, to file returns under section 6033 of
the Internal Revenue Code of 1986;
''(E) whose predominant activity is--
''(i) the provision of direct services to
individuals whose annual incomes generally do
not exceed 185 percent of the official poverty
line (as defined by the Office of Management
and Budget); or
''(ii) the provision of--
''(I) temporary donations of food
or meals, or
''(II) temporary shelter to
homeless individuals,
if the location and operation of such services
are such that the service provider may
reasonably conclude that the beneficiaries of
such services are predominantly individuals
described in clause (i);
''(F) for which all annual expenditures of the
organization are used to provide the direct services
referred to in subparagraph (E), except that 10 percent
or less of the annual aggregate expenditures of the
organization may be administrative expenditures in
support of direct services referred to in subparagraph
(E) or expenditures for purposes of fundraising on
behalf of the organization providing direct services
referred to in subparagraph (E); and
''(G) that does not engage in activity for the
purpose of influencing legislation, litigation on
behalf of any individual referred to in subparagraph
(E), voter registration, political organizing, public
policy advocacy, or public policy research; and''.

SEC. 3. USE OF STATE AMOUNTS FOR NONENTITLEMENT AREAS.

Section 106(d) of the Housing and Community Development Act of 1974
(42 U.S.C. 5306(d)) is amended--
(1) in paragraph (2)--
(A) in subparagraph (A)--
(i) in the matter preceding clause (i), by
striking ''Amounts allocated under paragraph
(1)'' and inserting the following: ''Any
amounts allocated under paragraph (1) for a
State that remain after amounts are made
available for use under paragraph (8)''; and
(ii) in clause (i), by striking ''a State
that'' and inserting ''the State, if the
State'';
(B) by striking subparagraph (B) and inserting the
following new subparagraph:
''(B) If a State has not elected to distribute the amounts
allocated under paragraph (1) for the State that remain after amounts
are made available for use under paragraph (8), the Secretary shall
distribute such amounts.''; and
(C) in subparagraphs (C) and (D), by striking
''under paragraph (1)'' each place it appears and
inserting the following: ''for the State under
paragraph (1) that remain after amounts are made
available for use under paragraph (8)'';
(2) in paragraph (5) (as added by section 811 of the
Housing and Community Development Act of 1992 (Public Law 102-
550; 106 Stat. 3850)), by striking ''distribution in
nonentitlement areas'' and inserting ''use under this
subsection'';
(3) by redesignating the second paragraph designated as
paragraph (5) (as added by section 106(i) of the Housing and
Urban-Rural Recovery Act of 1983 (97 Stat. 1166)) and paragraph
(6) as paragraphs (6) and (7), respectively; and
(4) by adding at the end the following new paragraph:
''(8) Of any amounts allocated under paragraph (1) for a State for
any fiscal year, the State may use not more than 25 percent of such
amounts for the activity under section 105(a)(24), and the remainder of
the amounts shall be distributed in accordance with this subsection. In
the case of a State described in paragraph (2)(B), the Secretary shall
make such amounts available to the State upon a determination that the
use of such amounts complies with the requirements under section
105(a)(24) and this title.''.

SEC. 4. STATEMENT OF COMMUNITY DEVELOPMENT OBJECTIVES.

Section 104(a)(1) is amended by adding at the end the following new
sentence: ''In the case of any State receiving amounts pursuant to
section 106(d)(8), the statement of projected uses of funds shall
include a statement of the proposed eligible activity under section
105(a)(24) for which the amounts will be used and the percentage of the
allocation for the State under section 106(d)(1) to be used for such
activity.''.
[EX A]:
Charitable Giving Partnership Act - Amends the Housing and Community Development Act of 1974 to authorize the use of specified community development block grant amounts provided for non-metropolitan or non-urban areas to supplant State revenues lost under a State income tax credit for contributions to certain organizations providing assistance to low-income or homeless persons.