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

This Act may be cited as the ''Appropriations Transparency Act of
2007''.

SEC. 2. OUT OF SCOPE EARMARKS OR TAX EARMARKS IN CONFERENCE REPORTS.

(a) In General.--In the House of Representatives or the Senate, a
point of order may be made by any Member against consideration of a
conference report that includes any earmark or tax earmark not
committed to conference by either House. The point of order shall be
made and voted on separately for each item in violation of this
section.
(b) Disposition.--If the point of order against a conference report
under subsection (a) is sustained, then--
(1) the earmark or tax earmark in such conference report
shall be deemed to have been struck;
(2) when all other points of order under this section have
been disposed of--
(A) the House or Senate, as applicable, shall
proceed to consider the question of whether the House
or Senate should recede from its amendment to the
Senate bill or House bill, or its disagreement to the
amendment of the Senate or the House, and concur with a
further amendment, which further amendment shall
consist of only that portion of the conference report
not deemed to have been struck;
(B) the question shall be debatable; and
(C) no further amendment shall be in order; and
(3) if the House or the Senate, as applicable, agrees to
the amendment, then the bill and the House amendment thereto,
or the bill and the Senate amendment thereto, shall be returned
to the Senate or the House for its concurrence in the amendment
of the House or the Senate.
(c) Waiver and Appeal.--This section may be waived or suspended in
the House of Representatives or the Senate only by an affirmative vote
of a majority of the Members, duly chosen and sworn. In the Senate, an
affirmative vote of a majority of its Members, duly chosen and sworn,
shall be required to sustain an appeal of the ruling of the Chair on a
point of order raised under this section.

SEC. 3. DEFINITIONS.

(a) Definitions.--As used in this Act:
(1) The term ''earmark'' means a provision in a bill or
conference report--
(A) with respect to an appropriation bill or
conference report thereon providing or recommending an
amount of budget authority for a contract, loan, loan
guarantee, grant, or other expenditure with or to a
non-Federal entity, if--
(i) such entity is specifically identified
in the bill; or
(ii) if the discretionary budget authority
is allocated outside of the statutory or
administrative formula-driven or competitive
bidding process and is targeted or directed to
an identifiable entity, specific State, or
Congressional district; or
(B) with respect to a measure other than that
specified in subparagraph (A) or conference report
thereon providing authority, including budget
authority, or recommending the exercise of authority,
including budget authority, for a contract, loan, loan
guarantee, grant, loan authority, or other expenditure
with or to a non-Federal entity, if--
(i) such entity is specifically identified
in the bill;
(ii) if the authorization for, or provision
of, budget authority, contract authority loan
authority or other expenditure is allocated
outside of the statutory or administrative
formula-driven or competitive bidding process
and is targeted or directed to an identifiable
entity, specific State, or Congressional
district; or
(iii) if such authorization for, or
provision of, budget authority, contract
authority, loan authority or other expenditure
preempts statutory or administrative State
allocation authority.
(2)(A) The term ''tax earmark'' means any revenue-losing
provision that provides a Federal tax deduction, credit,
exclusion, or preference to only one beneficiary (determined
with respect to either present law or any provision of which
the provision is a part) under the Internal Revenue Code of
1986 in any year for which the provision is in effect;
(B) for purposes of subparagraph (A)--
(i) all businesses and associations that are
members of the same controlled group of corporations
(as defined in section 1563(a) of the Internal Revenue
Code of 1986) shall be treated as a single beneficiary;
(ii) all shareholders, partners, members, or
beneficiaries of a corporation, partnership,
association, or trust or estate, respectively, shall be
treated as a single beneficiary;
(iii) all employees of an employer shall be treated
as a single beneficiary;
(iv) all qualified plans of an employer shall be
treated as a single beneficiary;
(v) all beneficiaries of a qualified plan shall be
treated as a single beneficiary;
(vi) all contributors to a charitable organization
shall be treated as a single beneficiary;
(vii) all holders of the same bond issue shall be
treated as a single beneficiary; and
(viii) if a corporation, partnership, association,
trust or estate is the beneficiary of a provision, the
shareholders of the corporation, the partners of the
partnership, the members of the association, or the
beneficiaries of the trust or estate shall not also be
treated as beneficiaries of such provision.
(3) The term ''revenue-losing provision'' means any
provision that is estimated to result in a reduction in Federal
tax revenues (determined with respect to either present law or
any provision of which the provision is a part) for any one of
the two following periods--
(A) the first fiscal year for which the provision
is effective; or
(B) the period of the 5 fiscal years beginning with
the first fiscal year for which the provision is
effective; and
(4) The terms used in paragraphs (2) and (3) shall have the
same meaning as those terms have generally in the Internal
Revenue Code of 1986, unless otherwise expressly provided.
(b) Clarification.--For purposes of this Act--
(1) government-sponsored enterprises, Federal facilities,
and Federal lands shall be considered Federal entities;
(2) to the extent that the non-Federal entity is a State,
unit of local government, territory, an Indian tribe, a foreign
government or an intergovernmental international organization,
the provision shall not be considered an earmark unless the
provision also specifies the specific purpose for which the
designated budget authority is to be expended;
(3) the term ''budget authority'' shall have the same
meaning as such term is defined in section 3 of the
Congressional Budget Act of 1974 (2 U.S.C. 622); and
(4) an obligation limitation shall be treated as budget
authority.
A:
Appropriations Transparency Act of 2007 - Allows a point of order to be made by any Member in the House of Representatives or the Senate against consideration of a conference report that includes any earmark or tax earmark not committed to conference by either chamber.

Defines "tax earmark" as any revenue-losing provision that provides a federal tax deduction, credit, exclusion, or preference to only one beneficiary (determined with respect to either present law or any provision of which the provision is a part) under the Internal Revenue Code in any year for which the provision is in effect.