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.

This Act may be cited as the ''Sand Creek Massacre National
Historic Site Trust Act of 2005''.

SEC. 2. DEFINITIONS.

In this Act:
(1) Facility.--The term ''facility'' means any structure,
utility, road, or sign constructed on the trust property on or
after the date of enactment of this Act.
(2) Improvement.--The term ''improvement'' means--
(A) a 1,625 square foot 1-story ranch house, built in 1952,
located in the SW quarter of sec. 30, T. 17 S., R. 45 W., sixth
principal meridian;
(B) a 3,600 square foot metal-constructed shop building,
built in 1975, located in the SW quarter of sec. 30, T. 17 S.,
R. 45 W., sixth principal meridian;
(C) a livestock corral and shelter; and
(D) a water system and wastewater system with all
associated utility connections.
(3) Secretary.--The term ''Secretary'' means the Secretary of
the Interior.
(4) Tribe.--The term ''Tribe'' means the Cheyenne and Arapaho
Tribes of Oklahoma, a federally recognized Indian tribe.
(5) Trust property.--The term ''trust property'' means the real
property, including rights to all minerals, and excluding the
improvements, formerly known as the ''Dawson Ranch'', consisting of
approximately 1,465 total acres presently under the jurisdiction of
the Tribe, situated within Kiowa County, Colorado, and more
particularly described as follows:
(A) The portion of sec. 24, T. 17 S., R. 46 W., sixth
principal meridian, that is the Eastern half of the NW quarter,
the SW quarter of the NE quarter, the NW quarter of the SE
quarter, sixth principal meridian.
(B) All of sec. 25, T. 17 S., R. 46 W., sixth principal
meridian.
(C) All of sec. 30, T. 17 S., R. 45 W., sixth principal
meridian.

SEC. 3. CONVEYANCE OF LAND TO BE HELD IN TRUST FOR THE CHEYENNE AND
ARAPAHO TRIBES OF OKLAHOMA.

(a) Land Held in Trust for the Cheyenne and Arapaho Tribes of
Oklahoma.--On conveyance of title to the trust property by the Tribe to
the United States, without any further action by the Secretary, the
trust property shall be held in trust for the benefit of the Tribe.
(b) Trust.--All right, title, and interest of the United States in
and to the trust property, except any facilities constructed under
section 4(b), are declared to be held by the United States in trust for
the Tribe.

SEC. 4. IMPROVEMENTS AND FACILITIES.

(a) Improvements.--The Secretary may acquire by donation the
improvements in fee.
(b) Facilities.--
(1) In general.--The Secretary may construct a facility on the
trust property only after consulting with, soliciting advice from,
and obtaining the agreement of, the Tribe, the Northern Cheyenne
Tribe, and the Northern Arapaho Tribe.
(2) Ownership.--Facilities constructed with Federal funds or
funds donated to the United States shall be owned in fee by the
United States.
(c) Federal Funds.--For the purposes of the construction,
maintenance, or demolition of improvements or facilities, Federal funds
shall be expended only on improvements or facilities that are owned in
fee by the United States.

SEC. 5. SURVEY OF BOUNDARY LINE; PUBLICATION OF DESCRIPTION.

(a) Survey of Boundary Line.--To accurately establish the boundary
of the trust property, not later than 180 days after the date of
enactment of this Act, the Secretary shall cause a survey to be
conducted by the Office of Cadastral Survey of the Bureau of Land
Management of the boundary lines described in section 2(5).
(b) Publication of Land Description.--
(1) In general.--On completion of the survey under subsection
(a), and acceptance of the survey by the representatives of the
Tribe, the Secretary shall cause the full metes and bounds
description of the lines, with a full and accurate description of
the trust property, to be published in the Federal Register.
(2) Effect.--The description shall, on publication, constitute
the official description of the trust property.

SEC. 6. ADMINISTRATION OF TRUST PROPERTY.

(a) In General.--The trust property shall be administered in
perpetuity by the Secretary as part of the Sand Creek Massacre National
Historic Site, only for historical, traditional, cultural, and other
uses in accordance with the Sand Creek Massacre National Historic Site
Establishment Act of 2000 (16 U.S.C. 461 note; Public Law 106-465).
(b) Access for Administration.--For purposes of administration, the
Secretary shall have access to the trust property, improvements, and
facilities as necessary for management of the Sand Creek Massacre
National Historic Site in accordance with the Sand Creek Massacre
National Historic Site Establishment Act of 2000 (16 U.S.C. 461 note;
Public Law 106-465).
(c) Duty of the Secretary.--The Secretary shall take such action as
is necessary to ensure that the trust property is used only in
accordance with this section.
(d) Savings Provision.--Nothing in this Act supersedes the laws and
policies governing units of the National Park System.

SEC. 7. ACQUISITION OF PROPERTY.

Section 6(a)(2) of the Sand Creek Massacre National Historic Site
Establishment Act of 2000 (16 U.S.C. 461 note; Public Law 106-465) is
amended by inserting ''or exchange'' after ''only by donation''.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.

Answer: Sand Creek Massacre National Historic Site Trust Act of 2005 - Authorizes the United States to take into trust specified real property formerly known as Dawson Ranch, including rights to all minerals and excluding improvements, in Kiowa County, Colorado, owned by the Cheyenne and Arapaho Indian Tribes of Oklahoma.

Directs the Tribes to convey title to the Dawson Ranch to the United States.

Declares that all right, title, and interest of the United States in and to the Ranch except any facilities constructed pursuant to this Act, are to be held in trust by the United States for the Tribes.

Authorizes the Secretary of the Interior to acquire by donation the improvements in fee. Permits the Secretary to construct a facility on the Ranch only after consulting with, soliciting advice from, and obtaining the agreement of, the Tribe, the Northern Cheyenne Tribe, and the Northern Arapaho Tribe. States that: (1) facilities constructed with federal funds or funds donated to the United States shall be owned in fee by the United States; and (2) for purposes of the construction, maintenance, or demolition of improvements or facilities, federal funds shall be expended only on improvements or facilities that are owned in fee by the United States.

Requires the Ranch to be administered in perpetuity by the Secretary as part of the Site only for historical, traditional, cultural, and other uses in accordance with the Sand Creek Massacre National Historic Site Establishment Act of 2000. Requires that, for purposes of administration, the Secretary shall have access to the Ranch, improvements, and facilities as necessary for the management of the Site in accordance with the Act. Instructs the Secretary to take such action as is necessary to ensure that the Ranch is used only in accordance with all such requirements for the administration of the Ranch.

Amends the Act to allow the Secretary to acquire land and interests in land within the boundaries of the Site which are owned by the state of Colorado (including a political subdivision of that state) only by donation or exchange (currently, only by donation).

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Genetically Engineered Food Right-
to-Know Act''.

SEC. 2. PURPOSE AND FINDINGS.

(a) Purpose.--The purpose of this Act is to establish a consistent
and enforceable standard for labeling of foods produced using genetic
engineering, including fish, thereby providing consumers with knowledge
of how their food is produced.
(b) Findings.--Congress finds that--
(1) the process of genetically engineering food organisms
results in material changes to food derived from those
organisms;
(2) the Food and Drug Administration requires the labeling
of more than 3,000 ingredients, additives, and processes;
(3) individuals in the United States have a right to know
if their food was produced with genetic engineering for a
variety of reasons, including health, economic, environmental,
religious, and ethical;
(4) more than 60 countries, including the United Kingdom
and all other countries of the European Union, South Korea,
Japan, Brazil, Australia, India, China, and other key United
States trading partners have laws or regulations mandating
disclosure of genetically engineered food on food labels;
(5) in 2011, Codex Alimentarius, the food standards
organization of the United Nations, adopted a text that
indicates that governments can decide on whether and how to
label foods produced with genetic engineering; and
(6) mandatory identification of food produced with genetic
engineering can be a critical method of preserving the economic
value of exports or domestically sensitive markets with
labeling requirements for genetically engineered foods.

SEC. 3. AMENDMENTS TO THE FEDERAL FOOD, DRUG, AND COSMETIC ACT.

(a) In General.--Section 403 of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 343) is amended by adding at the end the
following:
''(z)(1) If it is a food that has been genetically engineered or
contains 1 or more genetically engineered ingredients, unless such
information is clearly disclosed, as determined by the Secretary.
''(2) This paragraph does not apply to food that--
''(A) is served in restaurants or other similar eating
establishments, such as cafeterias and carryouts;
''(B) is a medical food (as defined in section 5(b) of the
Orphan Drug Act);
''(C) is a food that would be subject to this paragraph
solely because it was produced using a genetically engineered
vaccine; or
''(D) is a food or processed food that would be subject to
this paragraph solely because it includes the use of a
genetically engineered processing aid (including yeast) or
enzyme.
''(3) In this paragraph:
''(A) The term 'genetic engineering' means a process
involving the application of--
''(i) in vitro nucleic acid techniques, including
recombinant deoxyribonucleic acid (DNA) and direct
injection of nucleic acid into cells or organelles; or
''(ii) fusion of cells beyond the taxonomic family
that--
''(I) overcome natural physiological
reproductive or recombinant barriers; and
''(II) are not techniques used in
traditional breeding and selection.
''(B) The term 'genetically engineered', used with respect
to a food, means a material intended for human consumption that
is--
''(i) an organism that is produced through the
intentional use of genetic engineering; or
''(ii) the progeny of intended sexual or asexual
reproduction (or both) of 1 or more organisms that is
the product of genetic engineering.
''(C) The term 'genetically engineered ingredient' means a
material that is an ingredient in a food that is derived from
any part of an organism that has been genetically engineered,
without regard to whether--
''(i) the altered molecular or cellular
characteristics of the organism are detectable in the
material; and
''(ii) the organism is capable for use as human
food.''.
(b) Guaranty.--
(1) In general.--Section 303(d) of the Federal Food, Drug,
and Cosmetic Act (21 U.S.C. 333(d)) is amended--
(A) by striking ''(d)'' and inserting ''(d)(1)'';
and
(B) by adding at the end the following:
''(2)(A) No person shall be subject to the penalties of
subsection (a)(1) for a violation of subsection (a), (b), or
(c) of section 301 involving food that is misbranded within the
meaning of section 403(z) if such person (referred to in this
paragraph as the 'recipient') establishes a guaranty or
undertaking that--
''(i) is signed by, and contains the name and
address of, a person residing in the United States from
whom the recipient received in good faith the food
(including the receipt of seeds to grow raw
agricultural commodities); and
''(ii) contains a statement to the effect that the
food is not genetically engineered or does not contain
a genetically engineered ingredient.
''(B) In the case of a recipient who, with respect to a
food, establishes a guaranty or undertaking in accordance with
subparagraph (A), the exclusion under such subparagraph from
being subject to penalties applies to the recipient without
regard to the manner in which the recipient uses the food,
including whether the recipient is--
''(i) processing the food;
''(ii) using the food as an ingredient in a food
product;
''(iii) repacking the food; or
''(iv) growing, raising, or otherwise producing the
food.
''(C) No person may avoid responsibility or liability for a
violation of subsection (a), (b), or (c) of section 301
involving food that is misbranded within the meaning of section
403(z) by entering into a contract or other agreement that
specifies that another person shall bear such responsibility or
liability, except that a recipient may require a guaranty or
undertaking as described in this subsection.
''(D) In this subsection, the terms 'genetically
engineered' and 'genetically engineered ingredient' have the
meanings given the terms in section 403(z).''.
(2) False guaranty.--Section 301(h) of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 331(h)) is amended by
inserting ''or 303(d)(2)'' after ''section 303(c)(2)''.
(c) Unintended Contamination.--Section 303(d) of the Federal Food,
Drug, and Cosmetic Act (21 U.S.C. 333(d)), as amended by subsection
(b), is further amended by adding at the end the following:
''(3)(A) No person shall be subject to the penalties of
subsection (a)(1) for a violation of subsection (a), (b), or
(c) of section 301 involving food that is misbranded within the
meaning of section 403(z) if--
''(i) such person is an agricultural producer and
the violation occurs because food that is grown,
raised, or otherwise produced by such producer, which
food does not contain a genetically engineered material
and was not produced with a genetically engineered
material, is contaminated with a food that contains a
genetically engineered material or was produced with a
genetically engineered material; and
''(ii) such contamination is not intended by the
agricultural producer.
''(B) Subparagraph (A) does not apply to an agricultural
producer to the extent that the contamination occurs as a
result of the negligence of the producer.''.
(d) Promulgation of Regulations.--Not later than 1 year after the
date of enactment of this Act, the Secretary shall promulgate proposed
regulations establishing labeling requirements for compliance in
accordance with section 403(z) of the Federal Food, Drug, and Cosmetic
Act, as added by subsection (a).

Answer: Genetically Engineered Food Right-to-Know Act - Amends the Federal Food, Drug, and Cosmetic Act to deem misbranded any food that has been genetically engineered or contains one or more genetically engineered ingredients, unless such information is clearly disclosed. Exempts from this requirement any food that: (1) is served in restaurants or other similar eating establishments, (2) is a medical food, (3) would be subject to such requirement solely because it was produced using a genetically engineered vaccine, or (4) would be subject to such requirement solely because it includes the use of a genetically engineered processing aid (including yeast) or enzyme. Defines "genetically engineered" as a material intended for human consumption that is: (1) an organism produced through the intentional use of genetic engineering, or (2) the progeny of intended sexual or asexual reproduction (or both) of one or more organisms that is the product of genetic engineering. Defines "genetically engineered ingredient" as an ingredient in a food that is derived from any part of an organism that has been genetically engineered, without regard to whether: (1) the altered molecular or cellular characteristics of the organism are detectable in the material, and (2) the organism is capable for use as human food. Excludes from penalties for misbranding of genetically engineered food or ingredients any recipient that establishes a guaranty or undertaking that: (1) is signed by, and contains the name and address of, a person residing in the United States from whom the recipient received the food in good faith (including the receipt of seeds to grow raw agricultural commodities); and (2) contains a statement to the effect that the food is not genetically engineered or does not contain a genetically engineered ingredient. Applies this exclusion from penalties without regard to the manner in which the recipient uses the food. Excludes an agricultural producer also from such penalties when a violation occurs because food the producer has grown, raised, or otherwise produced, which neither contains nor was produced with a genetically engineered material, is subsequently contaminated with a food that does contain or was produced with a genetically engineered material, and the agricultural producer has not intended any such contamination nor was negligent in the matter.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Businesses Supporting Education Act
of 2006''.

SEC. 2. TAX CREDIT FOR CONTRIBUTIONS TO EDUCATION SCHOLARSHIP
ORGANIZATIONS.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by adding at the end the following new section:

''SEC. 45N. CONTRIBUTIONS TO EDUCATION SCHOLARSHIP ORGANIZATIONS.

''(a) General Rule.--For purposes of section 38, in the case of a
corporation, partnership, or trade or business carried on as a sole
proprietorship, the education scholarship credit determined under this
section for the taxable year is the aggregate amount of qualified
contributions for the taxable year.
''(b) Limitation.--
''(1) Dollar limitation.--The amount of the credit
determined under this section for any taxable year shall not
exceed $100,000.
''(2) Application to partnerships and s corporations.--In
the case of a partnership, the limitations of paragraph (1)
shall apply with respect to the partnership and with respect to
each partner. A similar rule shall apply in the case of an S
corporation and its shareholders.
''(c) Qualified Contributions.--For purposes of this section--
''(1) In general.--The term 'qualified contribution' means
a charitable contribution (as defined by section 170(c)) to an
education scholarship organization.
''(2) Education scholarship organization.--The term
'education scholarship organization' means any organization
which is described in section 170(c)(2) and exempt from tax
under section 501(a) and whose exclusive purpose is to provide
scholarships for the qualified elementary and secondary
education expenses of eligible students.
''(3) Eligible student.--The term 'eligible student' means
an individual--
''(A) who is enrolled in an elementary or secondary
school (within the meaning of section 530(b)(4)(B)),
''(B) who is a member of a household with a total
annual household income which does not exceed 250
percent of the Federal poverty guidelines (as
determined by the Secretary of Health and Human
Services), and
''(C) with respect to whom the taxpayer is entitled
to a deduction for the taxable year under section 151.
''(4) Qualified elementary and secondary education
expenses.--The term 'qualified elementary and secondary
education expenses' has the meaning given such term by section
530(b)(4), except that 'child' shall be substituted for
'beneficiary' and 'a child' shall be substituted for 'the
designated beneficiary of the trust' in clauses (i) and (iii)
of subparagraph (A) thereof.
''(5) Scholarship.--The term 'scholarship' does not include
any payment to fulfill or fund any obligation or project of any
school or school system to provide a free, appropriate public
education.
''(d) Denial of Double Benefit.--No deduction shall be allowed
under any provision of this chapter for any expense for which a credit
is allowed under this section.
''(e) Election.--This section shall apply to a taxpayer for a
taxable year only if such taxpayer elects to have this section apply
for such taxable year.''.
(b) Excise Tax on Failure of Education Scholarship Organizations to
Make Distributions.--
(1) In general.--Chapter 42 of such Code (relating to
private foundations and certain other tax-exempt organizations)
is amended by adding at the end the following new subchapter:

''Subchapter F--Education Scholarship Organizations

''Sec. 4966. Tax on failure to distribute receipts.

''SEC. 4966. TAX ON FAILURE TO DISTRIBUTE RECEIPTS.

''(a) Tax Imposed.--There is hereby imposed a tax on the failure of
an education scholarship organization to make required distributions
before the distribution deadline.
''(b) Amount of Tax.--The tax imposed by subsection (a) shall be
equal to 15 percent of the excess (if any) of--
''(1) the required distribution amount with respect to a
taxable year, over
''(2) the amount of receipts of the education scholarship
organization for such taxable year which are distributed before
the distribution deadline with respect to such receipts.
''(c) Definitions.--For purposes of this section--
''(1) Required distribution amount.--The required
distribution amount with respect to a taxable year is the
amount equal to 90 percent of the total receipts of the
education scholarship organization for such taxable year.
''(2) Distributions.--Distributions include amounts which
are formally committed but not distributed.
''(3) Distribution deadline.--The distribution deadline
with respect to receipts for a taxable year is the first day of
the second taxable year following the taxable year in which
such receipts are received by the education scholarship
organization.
''(d) Reasonable Cause Exception.--The tax imposed by subsection
(a) shall not apply with respect to any failure to make required
distributions before the distribution deadline which is not willful and
is due to reasonable cause.''.
(2) Abatement of tax.--
(A) General rule.--Subsection (b) of section 4962
of such Code (defining qualified first tier tax) is
amended by striking ''or D'' and inserting ''D, or F''.
(B) First tier tax.--Subsection (a) of section 4963
of such Code (defining first tier tax) is amended by
inserting ''4966,'' after ''4958,''.
(C) Taxable event.--Subsection (c) of section 4963
of such Code (defining taxable event) is amended by
inserting ''4966,'' after ''4958,''.
(3) Correction period.--Subparagraph (A) of section
4963(e)(2) of such Code (relating to special rules for when
taxable event occurs) is amended by inserting ''or 4966'' after
''4942''.
(4) Conforming amendment.--The table of subchapters for
chapter 42 of such Code is amended by adding at the end the
following new item:

''subchapter f. education scholarship organizations''.
(c) Credit to Be Part of General Business Credit.--Subsection (b)
of section 38 of such Code (relating to general business credit) is
amended by striking ''plus'' at the end of paragraph (29), by striking
the period at the end of paragraph (30) and inserting '', plus'' , and
by adding at the end the following new paragraph:
''(31) the education scholarship credit section 45N(a).''.
(d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 45M the following new
item:

''Sec. 45M. Contributions to education scholarship organizations.''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2005.

Answer:
Businesses Supporting Education Act of 2006 - Amends the Internal Revenue Code to allow business entities a tax credit for contributions to a tax-exempt education scholarship organization which provides scholarships to elementary or secondary school students from low or moderate income families. Limits the annual amount of such credit to $100,000.

Imposes a penalty tax on education scholarship organizations that fail to make required distributions of scholarship funds.