Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Input: SECTION 1. PURPOSE.

The purpose of this Act is to repeal the 4.3-cent increase in the
transportation motor fuels excise tax rates enacted by the Omnibus
Budget Reconciliation Act of 1993 and dedicated to the general fund of
the Treasury.

SEC. 2. REPEAL OF 4.3-CENT INCREASE IN FUEL TAX RATES ENACTED BY THE
OMNIBUS BUDGET RECONCILIATION ACT OF 1993 AND DEDICATED
TO GENERAL FUND OF THE TREASURY.

(a) In General.--Section 4081 of the Internal Revenue Code of 1986
(relating to imposition of tax on gasoline and diesel fuel) is amended
by adding at the end the following new subsection:
''(f) Repeal of 4.3-Cent Increase in Fuel Tax Rates Enacted by the
Omnibus Budget Reconciliation Act of 1993 and Dedicated to General Fund
of the Treasury.--
''(1) In general.--During the applicable period, each rate
of tax referred to in paragraph (2) shall be reduced by 4.3
cents per gallon.
''(2) Rates of tax.--The rates of tax referred to in this
paragraph are the rates of tax otherwise applicable under--
''(A) subsection (a)(2)(A) (relating to gasoline
and diesel fuel),
''(B) sections 4091(b)(3)(A) and 4092(b)(2)
(relating to aviation fuel),
''(C) section 4042(b)(2)(C) (relating to fuel used
on inland waterways),
''(D) paragraph (1) or (2) of section 4041(a)
(relating to diesel fuel and special fuels),
''(E) section 4041(c)(2) (relating to gasoline used
in noncommercial aviation), and
''(F) section 4041(m)(1)(A)(i) (relating to certain
methanol or ethanol fuels).
''(3) Comparable treatment for compressed natural gas.--No
tax shall be imposed by section 4041(a)(3) on any sale or use
during the applicable period.
''(4) Comparable treatment under certain refund rules.--In
the case of fuel on which tax is imposed during the applicable
period, each of the rates specified in sections 6421(f)(2)(B),
6421(f)(3)(B)(ii), 6427(b)(2)(A), 6427(l)(3)(B)(ii), and
6427(l)(4)(B) shall be reduced by 4.3 cents per gallon.
''(5) Coordination with highway trust fund deposits.--In
the case of fuel on which tax is imposed during the applicable
period, each of the rates specified in subparagraphs (A)(i) and
(C)(i) of section 9503(f)(3) shall be reduced by 4.3 cents per
gallon.
''(6) Applicable period.--For purposes of this subsection,
the term 'applicable period' means the period after the 6th day
after the date of the enactment of this subsection and before
January 1, 1997.''
(b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.

SEC. 3. FLOOR STOCK REFUNDS.

(a) In General.--If--
(1) before the tax repeal date, tax has been imposed under
section 4081 or 4091 of the Internal Revenue Code of 1986 on
any liquid, and
(2) on such date such liquid is held by a dealer and has
not been used and is intended for sale,
there shall be credited or refunded (without interest) to the person
who paid such tax (hereafter in this section referred to as the
''taxpayer'') an amount equal to the excess of the tax paid by the
taxpayer over the amount of such tax which would be imposed on such
liquid had the taxable event occurred on such date.
(b) Time For Filing Claims.--No credit or refund shall be allowed
or made under this section unless--
(1) claim therefor is filed with the Secretary of the
Treasury before the date which is 6 months after the tax repeal
date, and
(2) in any case where liquid is held by a dealer (other
than the taxpayer) on the tax repeal date--
(A) the dealer submits a request for refund or
credit to the taxpayer before the date which is 3
months after the tax repeal date, and
(B) the taxpayer has repaid or agreed to repay the
amount so claimed to such dealer or has obtained the
written consent of such dealer to the allowance of the
credit or the making of the refund.
(c) Exception for Fuel Held in Retail Stocks.--No credit or refund
shall be allowed under this section with respect to any liquid in
retail stocks held at the place where intended to be sold at retail.
(d) Definitions.--For purposes of this section--
(1) the terms ''dealer'' and ''held by a dealer'' have the
respective meanings given to such terms by section 6412 of such
Code; except that the term ''dealer'' includes a producer, and
(2) the term ''tax repeal date'' means the 7th day after
the date of the enactment of this Act.
(e) Certain Rules To Apply.--Rules similar to the rules of
subsections (b) and (c) of section 6412 of such Code shall apply for
purposes of this section.

SEC. 4. FLOOR STOCKS TAX.

(a) Imposition of Tax.--In the case of any liquid on which tax was
imposed under section 4081 or 4091 of the Internal Revenue Code of 1986
before January 1, 1997, and which is held on such date by any person,
there is hereby imposed a floor stocks tax of 4.3 cents per gallon.
(b) Liability for Tax and Method of Payment.--
(1) Liability for tax.--A person holding a liquid on
January 1, 1997, to which the tax imposed by subsection (a)
applies shall be liable for such tax.
(2) Method of payment.--The tax imposed by subsection (a)
shall be paid in such manner as the Secretary shall prescribe.
(3) Time for payment.--The tax imposed by subsection (a)
shall be paid on or before June 30, 1997.
(c) Definitions.--For purposes of this section--
(1) Held by a person.--A liquid shall be considered as
''held by a person'' if title thereto has passed to such person
(whether or not delivery to the person has been made).
(2) Gasoline and diesel fuel.--The terms ''gasoline'' and
''diesel fuel'' have the respective meanings given such terms
by section 4083 of such Code.
(3) Aviation fuel.--The term ''aviation fuel'' has the
meaning given such term by section 4093 of such Code.
(4) Secretary.--The term ''Secretary'' means the Secretary
of the Treasury or his delegate.
(d) Exception for Exempt Uses.--The tax imposed by subsection (a)
shall not apply to gasoline, diesel fuel, or aviation fuel held by any
person exclusively for any use to the extent a credit or refund of the
tax imposed by section 4081 or 4091 of such Code is allowable for such
use.
(e) Exception for Fuel Held in Vehicle Tank.--No tax shall be
imposed by subsection (a) on gasoline or diesel fuel held in the tank
of a motor vehicle or motorboat.
(f) Exception for Certain Amounts of Fuel.--
(1) In general.--No tax shall be imposed by subsection
(a)--
(A) on gasoline held on January 1, 1997, by any
person if the aggregate amount of gasoline held by such
person on such date does not exceed 4,000 gallons, and
(B) on diesel fuel or aviation fuel held on such
date by any person if the aggregate amount of diesel
fuel or aviation fuel held by such person on such date
does not exceed 2,000 gallons.
The preceding sentence shall apply only if such person submits
to the Secretary (at the time and in the manner required by the
Secretary) such information as the Secretary shall require for
purposes of this paragraph.
(2) Exempt fuel.--For purposes of paragraph (1), there
shall not be taken into account fuel held by any person which
is exempt from the tax imposed by subsection (a) by reason of
subsection (d) or (e).
(3) Controlled groups.--For purposes of this subsection--
(A) Corporations.--
(i) In general.--All persons treated as a
controlled group shall be treated as 1 person.
(ii) Controlled group.--The term
''controlled group'' has the meaning given to
such term by subsection (a) of section 1563 of
such Code; except that for such purposes the
phrase ''more than 50 percent'' shall be
substituted for the phrase ''at least 80
percent'' each place it appears in such
subsection.
(B) Nonincorporated persons under common control.--
Under regulations prescribed by the Secretary,
principles similar to the principles of subparagraph
(A) shall apply to a group of persons under common
control where 1 or more of such persons is not a
corporation.
(g) Other Law Applicable.--All provisions of law, including
penalties, applicable with respect to the taxes imposed by section 4081
of such Code in the case of gasoline and diesel fuel and section 4091
of such Code in the case of aviation fuel shall, insofar as applicable
and not inconsistent with the provisions of this subsection, apply with
respect to the floor stock taxes imposed by subsection (a) to the same
extent as if such taxes were imposed by such section 4081 or 4091.

SEC. 5. BENEFITS OF TAX REPEAL SHOULD BE PASSED ON TO CONSUMERS.

(a) Passthrough to Consumers.--
(1) Sense of Congress.--It is the sense of Congress that--
(A) consumers immediately receive the benefit of
the repeal of the 4.3-cent increase in the
transportation motor fuels excise tax rates enacted by
the Omnibus Budget Reconciliation Act of 1993, and
(B) transportation motor fuels producers and other
dealers take such actions as necessary to reduce
transportation motor fuels prices to reflect the repeal
of such tax increase, including immediate credits to
customer accounts representing tax refunds allowed as
credits against excise tax deposit payments under the
floor stocks refund provisions of this Act.
(2) Study.--
(A) In general.--The Comptroller General of the
United States shall conduct a study of the repeal of
the 4.3-cent increase in the fuel tax imposed by the
Omnibus Budget Reconciliation of 1993 to determine
whether there has been a passthrough of such repeal.
(B) Report.--Not later than January 31, 1997, the
Comptroller General of the United States shall report
to the Committee on Finance of the Senate and the
Committee on Ways and Means of the House of
Representatives the results of the study conducted
under subparagraph (A).

SEC. ____. AUTHORIZATION OF APPROPRIATIONS FOR EXPENSES OF
ADMINISTRATION OF THE DEPARTMENT OF ENERGY.

Section 660 of the Department of Energy Organization Act (42 U.S.C.
7270) is amended--
(1) by inserting ''(a) In General.--'' before
''Appropriations''; and
(2) by adding at the end the following:
''(b) Fiscal Years 1997 Through 2002.--There are authorized to be
appropriated for salaries and expenses of the Department of Energy for
departmental administration and other activities in carrying out the
purposes of this Act--
''(1) $104,000,000 for fiscal year 1997;
''(2) $104,000,000 for fiscal year 1998;
''(3) $100,000,000 for fiscal year 1999;
''(4) $90,000,000 for fiscal year 2000;
''(5) $90,000,000 for fiscal year 2001; and
''(6) $90,000,000 for fiscal year 2002.''.

SEC. ____. SPECTRUM AUCTIONS.

(a) Commission Obligation To Make Additional Spectrum Available by
Auction.--
(1) In general.--The Federal Communications Commission
shall complete all actions necessary to permit the assignment,
by March 31, 1998, by competitive bidding pursuant to section
309(j) of the Communications Act of 1934 (47 U.S.C. 309(j)) of
licenses for the use of bands of frequencies that--
(A) individually span not less than 12.5 megahertz,
unless a combination of smaller bands can,
notwithstanding the provisions of paragraph (7) of such
section, reasonably be expected to produce greater
receipts;
(B) in the aggregate span not less than 25
megahertz;
(C) are located below 3 gigahertz; and
(D) have not, as of the date of enactment of this
Act--
(i) been assigned or designated by
Commission regulation for assignment pursuant
to such section;
(ii) been identified by the Secretary of
Commerce pursuant to section 113 of the
National Telecommunications and Information
Administration Organization Act (47 U.S.C.
923); or
(iii) reserved for Federal Government use
pursuant to section 305 of the Communications
Act of 1934 (47 U.S.C. 305).
(2) Criteria for reassignment.--In making available bands
of frequencies for competitive bidding pursuant to paragraph
(1), the Commission shall--
(A) seek to promote the most efficient use of the
spectrum;
(B) take into account the cost to incumbent
licensees of relocating existing uses to other bands of
frequencies or other means of communication;
(C) take into account the needs of public safety
radio services;
(D) comply with the requirements of international
agreements concerning spectrum allocations; and
(E) take into account the costs to satellite
service providers that could result from multiple
auctions of like spectrum internationally for global
satellite systems.
(b) Federal Communications Commission May Not Treat This Section As
Congressional Action for Certain Purposes.--The Federal Communication
Commission may not treat the enactment of this Act or the inclusion of
this section in this Act as an expression of the intent of Congress
with respect to the award of initial licenses of construction permits
for Advanced Television Services, as described by the Commission in its
letter of February 1, 1996, to the Chairman of the Senate Committee on
Commerce, Science, and Transportation.
Output:
Amends the Internal Revenue Code to reduce by 4.3 cents per gallon the tax on gasoline, diesel and aviation fuel, fuel used by commercial waterway transportation vessels, special motor fuels, and methanol or ethanol fuels. Makes the reduction effective from seven days after enactment of this Act until January 1, 1997. Provides for the treatment of floor stocks. Expresses the sense of the Congress that consumers immediately receive the benefits. Requires the Comptroller General to study and report to specified congressional committees on whether there has been a passthrough to consumers.
Amends the Department of Energy Organization Act to authorize appropriations to carry out the Act.
Requires the Federal Communications Commission (FCC) to complete actions necessary to permit the competitive bidding of licenses for the use of described frequency bands. Prohibits the FCC from treating enactment of this Act as an expression of the intent of the Congress regarding the award of initial licenses of construction permits for Advanced Television Services.