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 ''Immigration Services and
Infrastructure Improvements Act of 2000''.

SEC. 2. CONGRESSIONAL FINDINGS AND PURPOSES.

(a) Findings.--Congress makes the following findings:
(1) Applications for naturalization have increased
dramatically in recent years, outpacing the Immigration and
Naturalization Service's ability to process them.
(2) The dramatic increase in applications for
naturalization and the inability of the Immigration and
Naturalization Service to deal with them adequately has
resulted in an unacceptably large backlog in naturalization
adjudications.
(3) The processing times in the Immigration and
Naturalization Service's other immigration benefits have been
unacceptably long. Applicants for family- and employment-based
visas are waiting as long as 3 to 4 years to obtain a visa or
an adjustment to lawful permanent resident status.
(4) In California, the delays in processing adjustment of
status applications have averaged 52 months. In Texas, the
delays have averaged 69 months. Residents of New York have had
to wait up to 28 months; in Florida, 26 months; in Illinois, 37
months; in Oregon, 31 months; and in Arizona, 49 months. Most
other States have experienced unacceptably long processing and
adjudication delays.
(5) Applicants pay fees to have their applications
adjudicated in a timely manner. These fees have increased
dramatically in recent years without a commensurate increase in
the capability of that Immigration and Naturalization Service
to process and adjudicate these cases in an efficient manner.
(6) Processing these applications in a timely fashion is
critical. Each 12-month delay in adjudicating an adjustment of
status application requires the alien to file applications to
extend employment authorization to work and advance parole
documents to travel.
(7) The enormous delays in processing applications for
families and businesses have had a negative impact on the
reunification of spouses and minor children and the ability of
law-abiding and contributing members of our communities to
participate fully in the civic life of the United States.
(8) United States employers have also experienced
debilitating delays in hiring employees who contribute to the
economic growth of the United States. These delays have forced
employers to send highly skilled and valued employees out of
the United States because their immigrant petitions were not
approved in a timely fashion. Such disruptions seriously
threaten the competitive edge of the United States in the
global marketplace.
(b) Purpose.--The purpose of this Act is to--
(1) provide the Immigration and Naturalization Service with
the mechanisms it needs to eliminate the current backlog in the
processing of immigration benefit applications within 1 year
after enactment of this Act and to maintain the elimination of
the backlog in future years; and
(2) provide for regular congressional oversight of the
performance of the Immigration and Naturalization Service in
eliminating the backlog and processing delays in immigration
benefits adjudications.
(c) Policy.--It is the sense of Congress that the processing of an
immigration benefit application should be completed not later than 180
days after the initial filing of the application, except that a
petition for a nonimmigrant visa under section 214(c) of the
Immigration and Nationality Act should be processed not later than 30
days after the filing of the petition.

SEC. 3. DEFINITIONS.

In this Act:
(1) Backlog.--The term ''backlog'' means, with respect to
an immigration benefit application, the period of time in
excess of 180 days that such application has been pending
before the Immigration and Naturalization Service.
(2) Immigration benefit application.--The term
''immigration benefit application'' means any application or
petition to confer, certify, change, adjust, or extend any
status granted under the Immigration and Nationality Act.

SEC. 4. IMMIGRATION SERVICES AND INFRASTRUCTURE IMPROVEMENT ACCOUNT.

(a) Authority of the Attorney General.--The Attorney General shall
take such measures as may be necessary to--
(1) reduce the backlog in the processing of immigration
benefit applications, with the objective of the total
elimination of the backlog not later than one year after the
date of enactment of this Act;
(2) make such other improvements in the processing of
immigration benefit applications as may be necessary to ensure
that a backlog does not develop after such date; and
(3) make such improvements in infrastructure as may be
necessary to effectively provide immigration services.
(b) Authorization of Appropriations.--
(1) In general.--There is authorized to be appropriated to
the Department of Justice from time to time such sums as may be
necessary for the Attorney General to carry out subsection (a).
(2) Designation of account in treasury.--Amounts
appropriated pursuant to paragraph (1) may be referred to as
the ''Immigration Services and Infrastructure Improvements
Account''.
(3) Availability of funds.--Amounts appropriated pursuant
to paragraph (1) are authorized to remain available until
expended.
(4) Limitation on expenditures.--None of the funds
appropriated pursuant to paragraph (1) may be expended until
the report described in section 5(a) has been submitted to
Congress.

SEC. 5. REPORTS TO CONGRESS.

(a) Backlog Elimination Plan.--
(1) Report required.--Not later than 90 days after the date
of enactment of this Act, the Attorney General shall submit a
report to the Committees on the Judiciary and Appropriations of
the Senate and the House of Representatives concerning--
(A) the backlogs in immigration benefit
applications in existence as of the date of enactment
of this Act; and
(B) the Attorney General's plan for eliminating
such backlogs.
(2) Report elements.--The report shall include--
(A) an assessment of the data systems used in
adjudicating and reporting on the status of immigration
benefit applications, including--
(i) a description of the adequacy of
existing computer hardware, computer software,
and other mechanisms to comply with the
adjudications and reporting requirements of
this Act; and
(ii) a plan for implementing improvements
to existing data systems to accomplish the
purpose of this Act, as described in section
2(b);
(B) a description of the quality controls to be put
into force to ensure timely, fair, accurate, and
complete processing and adjudication of such
applications;
(C) the elements specified in subsection (b)(2);
(D) an estimate of the amount of appropriated funds
that would be necessary in order to eliminate the
backlogs in each category of immigration benefit
applications described in subsection (b)(2); and
(E) a detailed plan on how the Attorney General
will use any funds in the Immigration Services and
Infrastructure Improvements Account to comply with the
purposes of this Act.
(b) Annual Reports.--
(1) In general.--Beginning 90 days after the end of the
first fiscal year for which any appropriation authorized by
section 4(b) is made, and 90 days after the end of each fiscal
year thereafter, the Attorney General shall submit a report to
the Committees on the Judiciary and Appropriations of the
Senate and the House of Representatives concerning the status
of--
(A) the Immigration Services and Infrastructure
Improvements Account including any unobligated balances
of appropriations in the Account; and
(B) the Attorney General's efforts to eliminate
backlogs in any immigration benefit application
described in paragraph (2).
(2) Report elements.--The report shall include--
(A) State-by-State data on--
(i) the number of naturalization cases
adjudicated in each quarter of each fiscal
year;
(ii) the average processing time for
naturalization applications;
(iii) the number of naturalization
applications pending for up to 6 months, 12
months, 18 months, 24 months, 36 months, and 48
months or more;
(iv) estimated processing times
adjudicating newly submitted naturalization
applications;
(v) an analysis of the appropriate
processing times for naturalization
applications; and
(vi) the additional resources and process
changes needed to eliminate the backlog for
naturalization adjudications;
(B) the status of applications or, where
applicable, petitions described in subparagraph (C), by
Immigration and Naturalization Service district,
including--
(i) the number of cases adjudicated in each
quarter of each fiscal year;
(ii) the average processing time for such
applications or petitions;
(iii) the number of applications or
petitions pending for up to 6 months, 12
months, 18 months, 24 months, 36 months, and 48
months or more;
(iv) the estimated processing times
adjudicating newly submitted applications or
petitions;
(v) an analysis of the appropriate
processing times for applications or petitions;
and
(vi) a description of the additional
resources and process changes needed to
eliminate the backlog for such processing and
adjudications; and
(C) a status report on--
(i) applications for adjustments of status
to that of an alien lawfully admitted for
permanent residence;
(ii) petitions for nonimmigrant visas under
section 214 of the Immigration and Nationality
Act;
(iii) petitions filed under section 204 of
such Act to classify aliens as immediate
relatives or preference immigrants under
section 203 of such Act;
(iv) applications for asylum under section
208 of such Act;
(v) registrations for Temporary Protected
Status under section 244 of such Act; and
(vi) a description of the additional
resources and process changes needed to
eliminate the backlog for such processing and
adjudications.
(3) Absence of appropriated funds.--In the event that no
funds are appropriated subject to section 4(b) in the fiscal
year in which this Act is enacted, the Attorney General shall
submit a report to Congress not later than 90 days after the
end of such fiscal year, and each fiscal year thereafter,
containing the elements described in paragraph (2).

Answer: Authorizes appropriations which shall be designated in the Treasury as the Immigration Services and Infrastructure Improvements Account.
Directs the Attorney General to make specified backlog elimination reports.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Women's History and Nineteenth
Amendment Centennial Quarter Dollar Coin Program Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) The tireless and passionate efforts of the suffragists,
their supporters, and other stakeholders contributed to the
movement to grant and protect the right of all women to vote.
(2) On August 26, 1920, after a long campaign by
suffragists across the country, the United States Constitution
was amended with the 19th Amendment, granting women the right
to vote.
(3) On June 24, 1924, all Native Americans were granted
citizenship, and by extension the right to vote.
(4) In 1948, the legal victories of Native American
veterans granted protections for the right of all Native men
and women to vote.
(5) On June 27, 1952, the Immigration and Nationality Act
of 1952 was enacted, granting citizenship to all individuals of
Asian descent, and by extension, the right to vote.
(6) Enactment of the Voting Rights Act of 1965 on August 6,
1965, granted Black women protections to overcome the legal
barriers that prevented many from exercising their right to
vote even though all Blacks had been granted citizenship in
1868 with ratification of the 14th Amendment.
(7) On August 6, 1975, the amendments to the
reauthorization of the Voting Rights Act of 1965 removed
language barriers to mitigate discrimination against Hispanic,
Asian, and Native American voters.
(8) It was not until March 29, 1961, when the 23rd
Amendment passed that women in Washington, DC, were allowed to
vote in all elections.
(9) Women's history and the movement for women's rights
that the suffragists began extends beyond ratification of the
Nineteenth Amendment.
(10) August 26, 2020, marks the centennial of the day that
women were granted the right to vote in America.

SEC. 3. ISSUANCE OF COINS COMMEMORATING THE NINETEENTH AMENDMENT.

(a) Amendment to National Sites Quarter Dollar Program.--Subsection
(t) of section 5112 of title 31, United States Code, is amended--
(1) in paragraph (1)(A), by striking ''Notwithstanding the
fourth sentence of subsection (d)(1) and subsection (d)(2)''
and inserting ''Subject to paragraph (8), and notwithstanding
the fourth sentence of subsection (d)(1) and subsection
(d)(2)'';
(2) by striking paragraph (7) and inserting the following:
''(7) Period of issuance.--Subject to paragraph (2), the
program established under this subsection shall continue in
effect until a national site in each State has been honored and
shall terminate not later than March 31, 2021.''; and
(3) by striking paragraph (8) and inserting the following:
''(8) Designs starting on january 1, 2021.--
''(A) Transition period.--The design of the quarter
dollar from January 1, 2021, to March 31, 2021, shall
be as follows:
''(i) On January 1, 2021, the design shall
be the final design of the national sites
program established by this subsection.
''(ii) On a date selected by the Secretary
that is not earlier than January 15, 2021, and
not later than March 31, 2021, the design shall
be the first design selected pursuant to the
program described in subsection (w).
''(B) Design after end of program.--As of April 1,
2021, the design of the quarter dollar shall be in
accordance with subsection (w).''.
(b) Issuance of Coins Commemorating the Nineteenth Amendment.--
Section 5112 of title 31, United States Code, is amended by adding at
the end the following:
''(w) Redesign and Issuance of Quarter Dollars Commemorating the
Ratification of the Nineteenth Amendment.--
''(1) Redesign beginning in 2021.--Notwithstanding the
fourth sentence of subsection (d)(1) and subsection (d)(2),
quarter dollars issued during the period beginning on the date
described in subsection (t)(8)(A)(ii) and ending on the date
described in paragraph (8) shall have designs on the reverse
selected in accordance with this subsection.
''(2) Nineteenth amendment quarter dollar design
requirements.--
''(A) Flexibility with regard to placement of
inscriptions.--Notwithstanding subsection (d)(1), the
Secretary may select a design for quarter dollars
described in paragraph (1) in which--
''(i) the inscription described in the
second sentence of subsection (d)(1) appears on
the reverse side of any such quarter dollars;
and
''(ii) any inscription described in the
third sentence of subsection (d)(1) or the
designation of the value of the coin appears on
the obverse side of any such quarter dollars.
''(B) Single prominent american woman.--
Notwithstanding subsection (d)(1), the design on the
reverse of each coin issued under this subsection
shall--
''(i) be emblematic of the accomplishments
and contributions of a prominent woman who was
a resident of a State, the District of
Columbia, or a territory;
''(ii) bear the name of the prominent woman
and the State, District of Columbia, or
territory; and
''(iii) bear other appropriate
inscriptions.
''(3) Issuance of coins during each year.--
''(A) In general.--The designs for the quarter
dollar coins issued during each year of the period
referred to in paragraph (1) shall be emblematic of a
maximum of 5 States, the District of Columbia, or
territories.
''(B) Order of issuance.--The quarter dollar coins
issued during each year of the period referred to in
paragraph (1) shall be issued in alphabetical order of
the area represented, starting with Alabama.
''(C) Number of each of coin designs in each
year.--The Secretary shall prescribe the number of
quarter dollars which shall be issued with each of the
designs selected for each year.
''(4) Selection of design.--
''(A) In general.--Each of the designs required
under this subsection for quarter dollar coins shall--
''(i) be approved by the Secretary after--
''(I) submission of a
recommendation from the chief executive
of the applicable State, the District
of Columbia, or territory being
commemorated;
''(II) consultation with women's
groups and organizations within the
applicable State, the District of
Columbia, or territory being
commemorated that are pursuing a
mission focused on increasing the
inclusion of women, or improving the
quality of life for women; and
''(III) consultation with the
Commission of Fine Arts;
''(ii) be reviewed by the Citizens Coinage
Advisory Committee; and
''(iii) honor or commemorate a woman who
has made significant contributions to the lives
of individuals of the applicable State, the
District of Columbia, or territory.
''(B) Selection and approval process.--Designs for
quarter dollars may be submitted in accordance with the
design selection and approval process developed by the
Secretary.
''(C) Participation.--The Secretary shall include
in design selection, to the greatest extent
practicable, participation by--
''(i) the chief executive of the applicable
State, District of Columbia, or territory;
''(ii) artists from the States, District of
Columbia, and territories;
''(iii) engravers of the United States
Mint; and
''(iv) members of the general public from
groups or organizations that are pursuing a
mission focused on increasing the inclusion of
women or improving the quality of life for
women.
''(D) Standards.--Because it is important that the
Nation's coinage and currency bear dignified designs of
which the citizens of the United States can be proud,
the Secretary shall not select any frivolous or
inappropriate design for any coin minted under this
subsection.
''(E) Prohibition on certain representations.--The
design of any quarter dollar under this subsection may
not include--
''(i) a head and shoulders portrait or bust
of any person, living or dead;
''(ii) a portrait of a living person; or
''(iii) a depiction of an individual in a
size such that the coin could be considered to
be a '2-headed' coin.
''(F) Release of designs.--Not later than August
31, 2020, the Secretary shall publish each of the first
5 designs described in subparagraph (A).
''(5) Treatment as numismatic items.--For purposes of
sections 5134 and 5136, all coins described under this
subsection shall be considered to be numismatic items.
''(6) Issuance.--
''(A) Quality of coins.--The Secretary may mint and
issue such number of quarter dollars of each design
selected under paragraph (4) in uncirculated and proof
qualities as the Secretary determines to be
appropriate.
''(B) Silver coins.--Notwithstanding subsection
(b), the Secretary may mint and issue such number of
quarter dollars of each design selected under paragraph
(4) as the Secretary determines to be appropriate, with
a content of not less than 90 percent silver.
''(7) Application in event of the admission of additional
state.--If any additional State is admitted into the Union
before the termination date described in paragraph (8), the
Secretary may issue quarter dollar coins, in accordance with
this subsection, with a design which is emblematic of such
State during any 1 year of the period described in paragraph
(1), in addition to the quarter dollar coins issued during such
year in accordance with paragraph (3)(A).
''(8) Termination date.--The authority to issue quarter
dollar coins pursuant to this subsection shall terminate on
December 31 of the year in which the final State or territory
has been commemorated with a design pursuant to paragraph (3).
''(9) Designs after end of program.--On the first day of
the year following the year of the date described in paragraph
(8)--
''(A) the design on the obverse of the quarter
dollar shall revert to the same design containing an
image of President Washington in effect for the quarter
dollar before the institution of the 50-State quarter
dollar program; and
''(B) notwithstanding the fourth sentence of
subsection (d)(1), the design on the reverse of the
quarter dollar shall contain an image of General
Washington crossing the Delaware River prior to the
Battle of Trenton.
''(10) Definitions.--In this subsection:
''(A) The term 'territory' means the Commonwealth
of Puerto Rico, Guam, American Samoa, the United States
Virgin Islands, and the Commonwealth of the Northern
Mariana Islands.
''(B) The term 'resident', with respect to a State,
the District of Columbia, or a territory, means that a
woman resided in such State, the District of Columbia,
or such territory for a period of at least 1
consecutive year.
''(x) Silver Bullion Investment Product.--
''(1) In general.--The Secretary shall strike and make
available for sale such number of bullion coins as the
Secretary determines to be appropriate that are exact
duplicates of the quarter dollars issued under subsection (w),
each of which shall--
''(A) have a diameter of 3.0 inches and weigh 5.0
ounces;
''(B) contain .999 fine silver;
''(C) have incused into the edge the fineness and
weight of the bullion coin;
''(D) bear an inscription of the denomination of
such coin, which shall be 'quarter dollar'; and
''(E) not be minted or issued by the United States
Mint as so-called 'fractional' bullion coins or in any
size other than the size described in subparagraph (A).
''(2) Availability for sale.--Bullion coins minted under
paragraph (1)--
''(A) shall become available for sale no sooner
than the first day of the calendar year in which the
circulating quarter dollar coins of which such bullion
coins are a duplicate are issued; and
''(B) may only be available for sale during the
year in which such circulating quarter dollar coins are
issued.''.

SEC. 4. COLLECTION AND RECOGNITION PROGRAM.

(a) In General.--Not later than December 1, 2018, the Secretary of
the Treasury shall initiate a program to promote the collection of, and
recognition of the subjects of, the coins authorized under the
amendments made by this Act.
(b) Study Required.--The Secretary shall conduct a study on the
progress of the program described in subsection (a).
(c) Report.--Not later than March 1, 2019, the Secretary shall
submit a report to the Congress on the results of the study conducted
pursuant to subsection (b).

Answer: Women's History and Nineteenth Amendment Centennial Quarter Dollar Coin Program Act This bill requiresthe Department of the Treasury to mint and issue quarter-dollar coins in commemoration of the ratification of the Nineteenth Amendment granting women the right to vote. The design on the reverse of each coin shall be emblematic of the accomplishments and contributions of a prominent woman who was a resident of a state, the District of Columbia, or a U.S. territory. Such coins shall be issued in alphabetical order of the area represented, starting with the state of Alabama. Treasury shall: initiate a program to promote collection of the coins and recognition of their subjects, and strike and make available for sale silver bullion coins that are the exact duplicates of the coins.

Question: SECTION 1. SHORT TITLE; ETC.

(a) Short Title.--This Act may be cited as the ''Small Business
Jobs Tax Extenders Act of 2011''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; etc.
Sec. 2. Findings.
TITLE I--EXTENSION OF SMALL BUSINESS TAX RELIEF

Sec. 101. Extension of temporary exclusion of 100 percent of gain on
certain small business stock.
Sec. 102. Extension of 5-year carryback of general business credits of
eligible small businesses.
Sec. 103. Extension of alternative minimum tax rules for general
business credits of eligible small
businesses.
Sec. 104. Extension of temporary reduction in recognition period for
built-in gains tax.
Sec. 105. Extension of increased expensing limitations and treatment of
certain real property as section 179
property.
Sec. 106. Extension of bonus depreciation.
Sec. 107. Extension of special rule for long-term contract accounting.
Sec. 108. Extension of increased amount allowed as a deduction for
start-up expenditures.
Sec. 109. Extension of allowance of deduction for health insurance in
computing self-employment taxes.
TITLE II--OFFSETTING PROVISIONS

Sec. 201. Expansion of affordability exception to individual mandate.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) A vibrant and growing small business sector is critical
to the recovery of the economy of the United States.
(2) Small businesses represent 99.7 percent of all employer
firms and generate approximately two-thirds of net new jobs.
(3) Broadening the tax base and lowering statutory rates
through comprehensive tax reform is preferable to short term
tax rate extensions.
(4) There is no consensus on Congressional passage and
implementation of such reform at this time; it is therefore
critical that tax relief for small businesses promulgated in
the Small Business Jobs Act of 2010 be extended.

TITLE I--EXTENSION OF SMALL BUSINESS TAX RELIEF

SEC. 101. EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON
CERTAIN SMALL BUSINESS STOCK.

(a) In General.--Paragraph (4) of section 1202(a) is amended--
(1) by striking ''January 1, 2012'' and inserting ''January
1, 2013'', and
(2) by striking ''and 2011'' and inserting ''2011, and
2012'' in the heading thereof.
(b) Effective Date.--The amendments made by this section shall
apply to stock acquired after December 31, 2011.

SEC. 102. EXTENSION OF 5-YEAR CARRYBACK OF GENERAL BUSINESS CREDITS OF
ELIGIBLE SMALL BUSINESSES.

(a) In General.--Subparagraph (A) of section 39(a)(4) is amended by
''or 2011'' after ''2010''.
(b) Effective Date.--The amendment made by this section shall apply
to credits determined in taxable years beginning after December 31,
2010.

SEC. 103. EXTENSION OF ALTERNATIVE MINIMUM TAX RULES FOR GENERAL
BUSINESS CREDITS OF ELIGIBLE SMALL BUSINESSES.

(a) In General.--Subparagraph (A) of section 38(c)(5) is amended by
''or 2011'' after ''2010''.
(b) Effective Date.--The amendments made by this section shall
apply to credits determined in taxable years beginning after December
31, 2010, and to carrybacks of such credits.

SEC. 104. EXTENSION OF TEMPORARY REDUCTION IN RECOGNITION PERIOD FOR
BUILT-IN GAINS TAX.

(a) In General.--Clause (ii) of section 1374(d)(7)(B) is amended by
inserting ''or 2012,'' after ''2011''.
(b) Conforming Amendment.--The heading for section 1372(d)(7)(B) is
amended by striking ''and 2011'' and inserting ''2011, and 2012''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.

SEC. 105. EXTENSION OF INCREASED EXPENSING LIMITATIONS AND TREATMENT OF
CERTAIN REAL PROPERTY AS SECTION 179 PROPERTY.

(a) In General.--Section 179(b) is amended--
(1) by striking ''2010 or 2011'' each place it appears in
paragraph (1)(B) and (2)(B) and inserting ''2010, 2011, or
2012'',
(2) by striking ''2012'' each place it appears in paragraph
(1)(C) and (2)(C) and inserting ''2013'', and
(3) by striking ''2012'' each place it appears in paragraph
(1)(D) and (2)(D) and inserting ''2013''.
(b) Inflation Adjustment.--Subparagraph (A) of section 179(b)(6) is
amended by striking ''2012'' and inserting ''2013''.
(c) Computer Software.--Section 179(d)(2)(A)(ii) is amended by
striking ''2013'' and inserting ''2014''.
(d) Election.--Section 179(c)(2) is amended by striking ''2013''
and inserting ''2014''.
(e) Special Rules for Treatment of Qualified Real Property.--
Section 179(f)(1) is amended by striking ''2010 or 2011'' and inserting
''2010, 2011, or 2012''.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.

SEC. 106. EXTENSION OF BONUS DEPRECIATION.

(a) In General.--Paragraph (2) of section 168(k) is amended--
(1) by striking ''January 1, 2014'' in subparagraph (A)(iv)
and inserting ''January 1, 2015'', and
(2) by striking ''January 1, 2013'' each place it appears
and inserting ''January 1, 2014''.
(b) 100 Percent Expensing.--Paragraph (5) of section 168(k) is
amended--
(1) by striking ''January 1, 2013'' and inserting ''January
1, 2014'', and
(2) by striking ''January 1, 2012'' each place it appears
and inserting ''January 1, 2013''.
(c) Extension of Election To Accelerate the AMT Credit in Lieu of
Bonus Depreciation.--
(1) In general.--Subclause (II) of section
168(k)(4)(D)(iii) is amended by striking ''2013'' and inserting
''2014''.
(2) Round 3 extension property.--Paragraph (4) of section
168(k) is amended by adding at the end the following new
subparagraph:
''(J) Special rules for round 3 extension
property.--
''(i) In general.--In the case of round 3
extension property, this paragraph shall be
applied without regard to--
''(I) the limitation described in
subparagraph (B)(i) thereof, and
''(II) the business credit increase
amount under subparagraph (E)(iii)
thereof.
''(ii) Taxpayers previously electing
acceleration.--In the case of a taxpayer who
made the election under subparagraph (A) for
its first taxable year ending after March 31,
2008, a taxpayer who made the election under
subparagraph (H)(ii) for its first taxable year
ending after December 31, 2008, or a taxpayer
who made the election under subparagraph
(I)(iii) for its first taxable year ending
after December 31, 2010--
''(I) the taxpayer may elect not to
have this paragraph apply to round 3
extension property, but
''(II) if the taxpayer does not
make the election under subclause (I),
in applying this paragraph to the
taxpayer the bonus depreciation amount,
maximum amount, and maximum increase
amount shall be computed and applied to
eligible qualified property which is
round 3 extension property.
The amounts described in subclause (II) shall
be computed separately from any amounts
computed with respect to eligible qualified
property which is not round 2 extension
property.
''(iii) Taxpayers not previously electing
acceleration.--In the case of a taxpayer who
neither made the election under subparagraph
(A) for its first taxable year ending after
March 31, 2008, nor made the election under
subparagraph (H)(ii) for its first taxable year
ending after December 31, 2008, nor made the
election under subparagraph (I)(iii) for its
first taxable year ending after December 31,
2010--
''(I) the taxpayer may elect to
have this paragraph apply to its first
taxable year ending after December 31,
2011, and each subsequent taxable year,
and
''(II) if the taxpayer makes the
election under subclause (I), this
paragraph shall only apply to eligible
qualified property which is round 3
extension property.
''(iv) Round 3 extension property.--For
purposes of this subparagraph, the term 'round
3 extension property' means property which is
eligible qualified property solely by reason of
the extension of the application of the special
allowance under paragraph (1) pursuant to the
amendments made by section 7(a) of the Small
Business Jobs Tax Extenders Act of 2011 (and
the application of such extension to this
paragraph pursuant to the amendment made by
section 7(c)(1) of such Act).''.
(d) Conforming Amendments.--
(1) The heading for subsection (k) of section 168 is
amended by striking ''January 1, 2013'' and inserting ''January
1, 2014''.
(2) The heading for clause (ii) of section 168(k)(2)(B) is
amended by striking ''pre-january 1, 2013'' and inserting
''pre-january 1, 2014''.
(3) Paragraph (5) of section 168(l) is amended--
(A) by striking ''and'' at the end of subparagraph
(A),
(B) by redesignating subparagraph (C) as
subparagraph (B), and
(C) by inserting after subparagraph (A) the
following new subparagraph:
''(B) by substituting 'January 1, 2013' for
'January 1, 2014' in clause (i) thereof, and''.
(4) Subparagraph (C) of section 168(n)(2) is amended by
striking ''January 1, 2013'' and inserting ''January 1, 2014''.
(5) Subparagraph (D) of section 1400L(b)(2) is amended by
striking ''January 1, 2013'' and inserting ''January 1, 2014''.
(6) Subparagraph (B) of section 1400N(d)(3) is amended by
striking ''January 1, 2013'' and inserting ''January 1, 2014''.
(e) Effective Dates.--The amendments made by this section shall
apply to property placed in service after December 31, 2011, in taxable
years ending after such date.

SEC. 107. EXTENSION OF SPECIAL RULE FOR LONG-TERM CONTRACT ACCOUNTING.

(a) In General.--Clause (ii) of section 460(c)(6)(B) is amended by
striking ''January 1, 2011 (January 1, 2012'' and inserting ''January
1, 2012 (January 1, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to property placed in service after December 31, 2010.

SEC. 108. EXTENSION OF INCREASED AMOUNT ALLOWED AS A DEDUCTION FOR
START-UP EXPENDITURES.

(a) In General.--Paragraph (3) of section 195(b) is amended--
(1) by inserting ''or 2011'' after ''2010'', and
(2) by inserting ''and 2011'' in the heading thereof.
(b) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after
December 31, 2010.

SEC. 109. EXTENSION OF ALLOWANCE OF DEDUCTION FOR HEALTH INSURANCE IN
COMPUTING SELF-EMPLOYMENT TAXES.

(a) In General.--Paragraph (4) of section 162(l) is amended by
striking ''December 31, 2010'' and inserting ''December 31, 2011''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2010.

TITLE II--OFFSETTING PROVISIONS

SEC. 201. EXPANSION OF AFFORDABILITY EXCEPTION TO INDIVIDUAL MANDATE.

Section 5000A(e)(1) is amended by striking ''8 percent'' each place
it appears and inserting ''5 percent''.

Answer:
Small Business Jobs Tax Extenders Act of 2011 - Amends the Internal Revenue Code to extend for one year certain tax expenditures for small businesses, including: (1) the 100% exclusion from gross income of gain from the sale or exchange of qualified small business stock, (2) the five-year carryback of tax credit amounts of eligible small businesses, (3) increased expensing and accelerated depreciation allowances, (4) the increased tax deduction for business start-up expenses, and (5) the tax deduction allowed for the health insurance costs of self-employed individuals.

Exempts from the requirement to purchase health insurance under the Patient Protection and Affordable Care Act an indivdual whose required contribution (determined on an annual basis) for coverage for a month exceeds 5% (currently 8%) of such individual's household income for the taxable year.