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: Consider Input: SECTION 1. SHORT TITLE.

This bill shall be called the ''National Petroleum Reserve Alaska
Access Act''.

SEC. 2. SENSE OF CONGRESS AND REAFFIRMING NATIONAL POLICY FOR THE
NATIONAL PETROLEUM RESERVE IN ALASKA.

It is the sense of Congress that--
(1) the National Petroleum Reserve in Alaska remains
explicitly designated, both in name and legal status, for
purposes of providing oil and natural gas resources to the
United States; and
(2) accordingly, the national policy is to actively advance
oil and gas development within the Reserve by facilitating the
expeditious exploration, production, and transportation of oil
and natural gas from and through the Reserve.

SEC. 3. NATIONAL PETROLEUM RESERVE IN ALASKA: LEASE SALES.

Section 107(a) of the Naval Petroleum Reserves Production Act of
1976 (42 U.S.C. 6506a(a)) is amended to read as follows:
''(a) In General.--The Secretary shall conduct an expeditious
program of competitive leasing of oil and gas in the reserve in
accordance with this Act. Such program shall include at least one lease
sale annually in those areas of the reserve most likely to produce
commercial quantities of oil and natural gas each year in the period
2011 through 2021.''.

SEC. 4. NATIONAL PETROLEUM RESERVE IN ALASKA: PLANNING AND PERMITTING
PIPELINE AND ROAD CONSTRUCTION.

(a) In General.--Notwithstanding any other provision of law, the
Secretary of the Interior, in consultation with the Secretary of
Transportation, shall facilitate and ensure permits, in an
environmentally responsible manner, for all surface development
activities, including for the construction of pipelines and roads,
necessary to--
(1) develop and bring into production any areas within the
National Petroleum Reserve in Alaska that are subject to oil
and gas leases; and
(2) transport oil and gas from and through the National
Petroleum Reserve in Alaska to existing transportation or
processing infrastructure on the North Slope of Alaska.
(b) Timeline.--The Secretary shall ensure that any Federal
permitting agency shall issue permits in accordance with the following
timeline:
(1) Permits for such construction for transportation of oil
and natural gas produced under existing Federal oil and gas
leases with respect to which the Secretary has issued a permit
to drill shall be approved within 60 days after the date of
enactment of this Act.
(2) Permits for such construction for transportation of oil
and natural gas produced under Federal oil and gas leases shall
be approved within 6 months after the submission to the
Secretary of a request for a permit to drill.
(c) Plan.--To ensure timely future development of the Reserve,
within 270 days after the date of the enactment of this Act, the
Secretary of the Interior shall submit to Congress a plan for approved
rights-of-way for a plan for pipeline, road, and any other surface
infrastructure that may be necessary infrastructure that will ensure
that all leasable tracts in the Reserve are within 25 miles of an
approved road and pipeline right-of-way that can serve future
development of the Reserve.

SEC. 5. DEPARTMENTAL ACCOUNTABILITY FOR DEVELOPMENT.

(a) In General.--The Secretary of the Interior shall issue
regulations within 180 days after the date of enactment of this Act
that establish clear requirements to ensure that the Department of the
Interior is supporting development of oil and gas leases in the
National Petroleum Reserve in Alaska.
(b) Deadlines.--At a minimum, the regulations shall--
(1) require the Department to respond within 5 business
days acknowledging receipt of any permit application for such
development; and
(2) establish a timeline for the processing of each such
application, that--
(A) specifies deadlines for decisions and actions
on permit applications; and
(B) provide that the period for issuing each permit
after submission of such an application shall not
exceed 60 days without the concurrence of the
applicant.
(c) Actions Required for Failure To Comply With Deadlines.--If the
Department fails to comply with any deadline under subsection (b) with
respect to a permit application, the Secretary shall notify the
applicant every 5 days with specific information regarding the reasons
for the permit delay, the name of the specific Department office or
offices responsible for issuing the permit and for monitoring the
permit delay, and an estimate of the time that the permit will be
issued.

SEC. 6. UPDATED RESOURCE ASSESSMENT.

(a) In General.--The Secretary of the Interior shall complete a
comprehensive assessment of all technically recoverable fossil fuel
resources within the National Petroleum Reserve in Alaska, including
all conventional and unconventional oil and natural gas.
(b) Cooperation and Consultation.--The resource assessment required
by subsection (a) shall be carried out by the United States Geological
Survey in cooperation and consultation with the State of Alaska and the
American Association of Petroleum Geologists.
(c) Timing.--The resource assessment required by subsection (a)
shall be completed within 24 months of the date of the enactment of
this Act.
(d) Funding.--The United States Geological Survey may, in carrying
out the duties under this section, cooperatively use resources and
funds provided by the State of Alaska.

Output: National Petroleum Reserve Alaska Access Act - (Sec. 2) Expresses the sense of Congress that: (1) the National Petroleum Reserve (NPR) in Alaska remains explicitly designated to provide oil and natural gas resources to the United States, and (2) it is national policy to actively advance oil and gas development within the NPR.

(Sec. 3) Amends the Naval Petroleum Reserves Production Act of 1976 to require the mandatory program of competitive leasing of oil and gas in the NPR to include at least one lease sale annually in those areas of the NPR most likely to produce commercial quantities of oil and natural gas each year in the period 2011-2021.

(Sec. 4) Directs the Secretary of the Interior to ensure permits, according to a specified timeline, for all surface development activities, including pipelines and roads construction to: (1) develop and bring into production any areas within the NPR that are subject to oil and gas leases; and (2) transport oil and gas from and through the NPR to existing transportation or processing infrastructure on the North Slope of Alaska.

(Sec. 5) Instructs the Secretary to issue regulations establishing clear requirements to ensure that the Department of the Interior is supporting development of oil and gas leases in the NPR.

(Sec. 6) Requires the Secretary to assess all technically recoverable fossil fuel resources within the NPR, including all conventional and unconventional oil and natural gas.

Requires the resource assessment to be implemented by the U.S. Geological Survey, which is authorized to use resources and funds provided by the state of Alaska.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Sustainable Revenue for Oregon
Counties Act of 2009''.

SEC. 2. FINDINGS.

Congress finds that--
(1) more than half of the land in the State of Oregon is
owned by the Federal Government;
(2) in many counties of the State, significant portions of
the land of the counties (often significantly more than half of
the land of the counties) is owned by the Federal Government;
(3) the land described in paragraph (2) includes Forest
Service land and Oregon and California grant land;
(4) the counties described in paragraph (2) are unable to
derive revenue from property taxes on land owned by the Federal
Government;
(5) historically, payments made by the Federal Government
based on revenues from harvesting timber (including Oregon and
California grant land and Forest Service payments) have
provided a revenue substitute for property taxes;
(6) the Secure Rural Schools and Community Self-
Determination Act of 2000 (16 U.S.C. 500 note; Public Law 106-
393) augmented the payments described in paragraph (5) because
of a significant decline in timber harvest revenues;
(7) Congress extended the payments described in paragraph
(6) for 1 year in 2007, and for 4 years effective beginning in
2008, to provide time to develop a long-term sustainable
alternative to the payments described in paragraph (6);
(8) the prospects for a long-term extension are uncertain
because of concerns regarding Federal budget deficits and long-
term financial assistance to local governments of the State;
(9) counties of the State that have historically received
the payments described in paragraph (5) are in need of a
sustainable, long-term revenue source;
(10) there are opportunities for the conduct of activities
in the Federal forest land of the counties of the State that
could be structured to be economically and environmentally
sustainable, including--
(A) the harvesting of timber (including thinning to
restore forest health) in a sustainable manner and in
sustainable quantities;
(B) the removal of biomass material from the forest
land for--
(i) the generation of electricity; and
(ii) the production of cellulosic biofuels;
(C) the conduct of activities that could--
(i) increase the sequestration by the
forest land of atmospheric carbon; or
(ii) provide other ecosystem services for
communities, such as clean water; and
(D) the conduct of recreational activities;
(11) other sources of revenue, including State and local
revenue sources, should also be considered in selecting a
sustainable, long-term revenue source; and
(12) payments made by the Federal Government could be
continued under a variety of different payment methodologies.

SEC. 3. DEFINITIONS.

In this Act:
(1) Secretaries concerned.--The term ''Secretaries
concerned'' means--
(A) the Secretary of Agriculture; and
(B) the Secretary of the Interior.
(2) State.--The term ''State'' means the State of Oregon.
(3) Task force.--The term ''Task Force'' means the Oregon
Task Force on Sustainable Revenue for Counties established by
section 4(a).

SEC. 4. TASK FORCE.

(a) Establishment.--There is established a task force to be known
as the ''Oregon Task Force on Sustainable Revenue for Counties''.
(b) Membership.--
(1) Composition.--The Task Force shall be composed of 15
members, of whom--
(A) 4 members shall be appointed by the Secretaries
concerned, of whom--
(i) each shall represent a county of the
State; and
(ii) 2 shall represent counties in which
there is located Oregon and California grant
land;
(B) 1 member shall be appointed by the Governor of
the State as the representative of the Governor of the
State;
(C) 1 member shall be appointed by the Secretaries
concerned from among persons who are experts in
economics (including natural resource economics);
(D) 1 member shall be appointed by the Secretaries
concerned from among persons who are experts in
sustainable forestry practices;
(E) 1 member shall be appointed by the Secretaries
concerned from among persons who are experts in
scientific and economic aspects of biomass energy;
(F) 1 member shall be appointed by the Secretaries
concerned from among persons who are experts in the
scientific aspects of ecosystem services that are
provided by temperate forests (including, at a minimum,
the scientific aspects of carbon sequestration);
(G) 1 member shall be appointed by the Secretaries
concerned from among persons who are experts in fields
relating to wildlife habitat, endangered species, and
biodiversity;
(H) 1 member shall be appointed by the Secretaries
concerned as a representative of the forest products
industry located in the State;
(I) 1 member shall be appointed by the Secretaries
concerned as a representative of regionally or locally
recognized conservation organizations located in the
State;
(J) 1 member shall be appointed by the Secretaries
concerned as a representative of--
(i) organized labor; or
(ii) nontimber forest product harvester
groups;
(K) 1 member shall be appointed by the Secretaries
concerned as a representative of persons who
participate in or provide recreational activities or
are engaged in related activities; and
(L) 1 member shall be appointed by the Secretaries
concerned as a representative of Indian tribes that are
located in the State.
(2) Date of appointments.--The appointment of a member of
the Task Force shall be made not later than 60 days after the
date of enactment of this Act.
(c) Term; Vacancies.--
(1) Term.--A member shall be appointed for the life of the
Task Force.
(2) Vacancies.--A vacancy on the Task Force--
(A) shall not affect the powers of the Task Force;
and
(B) shall be filled in the same manner as the
original appointment was made.
(d) Initial Meeting.--Not later than 30 days after the date on
which all members of the Task Force have been appointed, the Task Force
shall hold the initial meeting of the Task Force.
(e) Meetings.--
(1) In general.--The Task Force shall meet at the call of
the Chairperson.
(2) Public access.--Each meeting of the Task Force shall be
open to the public.
(f) Quorum.--A majority of the members of the Task Force shall
constitute a quorum, but a lesser number of members may hold hearings.
(g) Chairperson and Vice Chairperson.--The Task Force shall select
a Chairperson and Vice Chairperson from among the members of the Task
Force.

SEC. 5. DUTIES.

(a) Consideration and Review of Revenue Sources.--
(1) In general.--The Task Force shall consider and review
concepts for the establishment of a long-term revenue source
for counties located in the State that have historically
received Federal funds.
(2) Revenue sources.--In conducting the consideration and
review under paragraph (1), in accordance with paragraph (3),
the Task Force shall consider--
(A) revenue sources proposed by relevant
legislation or administrative actions;
(B) payments based on timber harvests (including
thinning to restore forest health) carried out at
sustainable levels;
(C) payments based on revenues that each county of
the State could have received through property taxation
if the land owned by the Federal Government located in
the county was privately held and subject to a property
tax;
(D) revenue based on--
(i) a portion of the proceeds from sales of
material collected from public land located in
the State for the production of biomass
electricity or cellulosic liquid transportation
fuels;
(ii) user fees for recreational activities
carried out on public land located in the
State;
(iii) payments for increases in carbon
sequestration; and
(iv) land exchanges or transfers that could
provide compensation for nontaxable Federal
land located in counties of the State;
(E) local sources of revenue that could be used to
reduce or eliminate the reliance of counties of the
State on Federal funds (including taxes, user fees, or
economic development activities that could increase the
revenue base of the counties of the State);
(F) payments made by the Federal Government to the
counties of the State, including--
(i) guaranteed payments that are to be
established at a reduced level and not based on
timber harvest revenues; and
(ii) guaranteed payments that are to be
established--
(I) at a level similar to the level
of payments reauthorized in 2008;
(II) in part by timber harvest
revenues; and
(III) with the use of additional
Federal funds to the extent that timber
harvest revenues described in subclause
(II) do not meet the guaranteed level
of payment; and
(G) any other revenue source that the Task Force
determines to be appropriate for consideration and
review.
(3) Factors.--In considering each revenue source under
paragraph (2), the Task Force shall take into account--
(A) the long-term sustainability of each revenue
source considered under paragraph (2);
(B) the relative value, long-term sustainability,
and any other implication of the relative reliance of
the counties of the State on revenues arising from
Federal forests located in the counties, as compared to
other local revenue sources;
(C) the potential long-term effects of each revenue
source considered under paragraph (2) on the economies
of the counties of the State;
(D) revenue sources that are used by other cities
or counties of the State;
(E) the environmental effects of each revenue
source considered under paragraph (2);
(F) the effect of each revenue source considered
under paragraph (2) on local revenue streams and county
services; and
(G) comments submitted to the Task Force by a
stakeholder relating to any issue or proposal
considered by the Task Force.
(b) Hearings.--
(1) In general.--The Task Force shall hold such hearings,
meet and act at such times and places, take such testimony, and
receive such evidence as the Task Force considers advisable to
receive the input and determine the opinions of the public and
stakeholders with respect to the establishment of a
sustainable, long-term revenue source for the counties of the
State.
(2) Incorporation of public and stakeholder input.--In
preparing the report required under subsection (c), the Task
Force shall incorporate into the recommendations of the Task
Force required under subsection (c)(2), to the maximum extent
practicable, the public and stakeholder input received under
paragraph (1).
(c) Report.--Not later than 9 months after the date of enactment of
this Act, the Task Force shall submit to the Committee on Natural
Resources of the House of Representatives and the Committee on Energy
and Natural Resources of the Senate a report that contains--
(1) a detailed statement of the findings and conclusions of
the Task Force;
(2) a description of not less than 2 policy scenarios for
providing sustainable revenue to the counties of the State that
are recommended by not less than /5\ of the members of the
Task force for consideration by the Federal Government, the
State, and the counties of the State as the Task Force
considers appropriate (including such legislation and
administrative actions necessary to implement each policy
scenario);
(3) a description of the opinion of each member of the Task
Force regarding each policy scenario described in paragraph
(2);
(4) a description of the minority views of each member of
the Task Force who does not support any policy scenario
described in paragraph (2);
(5) a description of each revenue source considered but not
recommended by the Task Force under paragraph (2), including--
(A) an explanation of each reason why the Task
Force did not recommend the policy scenario; and
(B) a description of the minority views of each
member of the Task Force relating to the decision by
the Task Force not to recommend the policy scenario;
and
(6) a summary of comments received by the Task Force under
subsections (a)(3)(G) and (b)(1).
(d) Required Hearings.--Not later than 60 days after the date on
which each committee described in subsection (c) receives the report
required under that subsection, each committee shall hold a hearing to
evaluate the recommendations contained in the report.

SEC. 6. POWERS.

(a) Information From Federal Agencies.--
(1) In general.--The Task Force may secure directly from a
Federal agency such information as the Task Force considers
necessary to carry out this Act.
(2) Provision of information.--On request of the
Chairperson of the Task Force, the head of the agency shall
provide the information to the Task Force.
(b) Postal Services.--The Task Force may use the United States
mails in the same manner and under the same conditions as other
agencies of the Federal Government.
(c) Gifts.--The Task Force may accept, use, and dispose of gifts or
donations of services or property.

SEC. 7. TASK FORCE PERSONNEL MATTERS.

(a) Compensation of Members.--Each member of the Task Force shall
serve without compensation.
(b) Travel Expenses.--A member of the Task Force shall be allowed
travel expenses, including per diem in lieu of subsistence, at rates
authorized for an employee of an agency under subchapter I of chapter
57 of title 5, United States Code, while away from the home or regular
place of business of the member in the performance of the duties of the
Task Force.
(c) Detail of Federal Government Employees.--
(1) In general.--An employee of the Federal Government may
be detailed to the Task Force without reimbursement.
(2) Civil service status.--The detail of the employee shall
be without interruption or loss of civil service status or
privilege.
(d) Procurement of Temporary and Intermittent Services.--The
Chairperson of the Task Force may procure temporary and intermittent
services in accordance with section 3109(b) of title 5, United States
Code, at rates for individuals that do not exceed the daily equivalent
of the annual rate of basic pay prescribed for level V of the Executive
Schedule under section 5316 of that title.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

There are authorized to be appropriated such sums as are necessary
to carry out this Act, to remain available until expended.

SEC. 9. TERMINATION OF TASK FORCE.

The Task Force shall terminate 120 days after the date on which the
Task Force submits the report of the Task Force under section 5(c).

Output: Sustainable Revenue for Oregon Counties Act of 2009 - Establishes the Oregon Task Force on Sustainable Revenue for Counties to consider and review concepts for the establishment of a long-term revenue source for counties in Oregon that have historically received federal funds.

Directs the Task Force, in conducting the consideration and review, to consider: (1) revenue sources proposed by relevant legislation or administrative actions; (2) payments based on timber harvests, including thinning to restore forest health, carried out at sustainable levels; (3) payments based on the revenues each county could have received through property taxation if the land owned by the federal government was privately held and subject to a property tax; (4) revenue based on a portion of the proceeds from sales of material collected from public land in Oregon for the production of biomass electricity or cellulosic liquid transportation fuels, user fees for recreational activities on such land, payments for increases in carbon sequestration, and land exchanges or transfers that could provide compensation for nontaxable federal land in the counties; (5) local revenue sources that could be used to reduce or eliminate reliance of the counties on federal funds; (6) federal payments made by the government to the counties, including specified guaranteed payments; and (7) any other revenue source appropriate for review.

Requires the Task Force to hold hearings on the establishment of a sustainable, long-term revenue source for the counties.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Armed Forces Tax Fairness Act of
2002''.

SEC. 2. SPECIAL RULE FOR MEMBERS OF UNIFORMED SERVICES AND FOREIGN
SERVICE IN DETERMINING EXCLUSION OF GAIN FROM SALE OF
PRINCIPAL RESIDENCE.

(a) In General.--Subsection (d) of section 121 of the Internal
Revenue Code of 1986 (relating to exclusion of gain from sale of
principal residence) is amended by adding at the end the following new
paragraph:
''(10) Members of uniformed services and foreign service.--
''(A) In general.--At the election of an individual
with respect to a property, the running of the 5-year
period described in subsection (a) with respect to such
property shall be suspended during any period that such
individual or such individual's spouse is serving on
qualified official extended duty as a member of the
uniformed services or of the Foreign Service.
''(B) Maximum period of suspension.--The 5-year
period described in subsection (a) shall not be
extended more than 5 years by reason of subparagraph
(A).
''(C) Qualified official extended duty.--For
purposes of this paragraph--
''(i) In general.--The term 'qualified
official extended duty' means any extended duty
while serving at a duty station which is at
least 150 miles from such property or while
residing under Government orders in Government
quarters.
''(ii) Uniformed services.--The term
'uniformed services' has the meaning given such
term by section 101(a)(5) of title 10, United
States Code, as in effect on the date of the
enactment of this paragraph.
''(iii) Foreign service.--The term 'member
of the Foreign Service' has the meaning given
the term 'member of the Service' by paragraph
(1), (2), (3), (4), or (5) of section 103 of
the Foreign Service Act of 1980, as in effect
on the date of the enactment of this paragraph.
''(iv) Extended duty.--The term 'extended
duty' means any period of active duty pursuant
to a call or order to such duty for a period in
excess of 180 days or for an indefinite period.
''(D) Special rules relating to election.--
''(i) Election limited to 1 property at a
time.--An election under subparagraph (A) with
respect to any property may not be made if such
an election is in effect with respect to any
other property.
''(ii) Revocation of election.--An election
under subparagraph (A) may be revoked at any
time.''.
(b) Effective Date; Special Rule.--
(1) Effective date.--The amendment made by this section
shall take effect as if included in the amendments made by
section 312 of the Taxpayer Relief Act of 1997.
(2) Waiver of limitations.--If refund or credit of any
overpayment of tax resulting from the amendment made by this
section is prevented at any time before the close of the 1-year
period beginning on the date of the enactment of this Act by
the operation of any law or rule of law (including res
judicata), such refund or credit may nevertheless be made or
allowed if claim therefor is filed before the close of such
period.

SEC. 3. RESTORATION OF FULL EXCLUSION FROM GROSS INCOME OF DEATH
GRATUITY PAYMENT.

(a) In General.--Subsection (b)(3) of section 134 of the Internal
Revenue Code of 1986 (relating to certain military benefits) is amended
by adding at the end the following new subparagraph:
''(C) Exception for death gratuity adjustments made
by law.--Subparagraph (A) shall not apply to any
adjustment to the amount of death gratuity payable
under chapter 75 of title 10, United States Code, which
is pursuant to a provision of law enacted before
December 31, 1991.''.
(b) Conforming Amendment.--Subparagraph (A) of section 134(b)(3) of
such Code is amended by striking ''subparagraph (B)'' and inserting
''subparagraphs (B) and (C)''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to deaths occurring after September 10, 2001.

SEC. 4. EXCLUSION FOR AMOUNTS RECEIVED UNDER DEPARTMENT OF DEFENSE
HOMEOWNERS ASSISTANCE PROGRAM.

(a) In General.--Section 132(a) of the Internal Revenue Code of
1986 (relating to the exclusion from gross income of certain fringe
benefits) is amended by striking ''or'' at the end of paragraph (6), by
striking the period at the end of paragraph (7) and inserting '', or''
and by adding at the end the following new paragraph:
''(8) qualified military base realignment and closure
fringe.''.
(b) Qualified Military Base Realignment and Closure Fringe.--
Section 132 of such Code is amended by redesignating subsection (n) as
subsection (o) and by inserting after subsection (m) the following new
subsection:
''(n) Qualified Military Base Realignment and Closure Fringe.--For
purposes of this section, the term 'qualified military base realignment
and closure fringe' means 1 or more payments under the authority of
section 1013 of the Demonstration Cities and Metropolitan Development
Act of 1966 (42 U.S.C. 3374) to offset the adverse effects on housing
values as a result of a military base realignment or closure.''.
(c) Effective Date.--The amendments made by this section shall
apply to payments made after the date of the enactment of this Act.

SEC. 5. EXPANSION OF COMBAT ZONE FILING RULES TO CONTINGENCY
OPERATIONS.

(a) In General.--Section 7508(a) of the Internal Revenue Code of
1986 (relating to time for performing certain acts postponed by reason
of service in combat zone) is amended--
(1) by inserting ''or when deployed outside the United
States away from the individual's permanent duty station while
participating in an operation designated by the Secretary of
Defense as a contingency operation (as defined in section
101(a)(13) of title 10, United States Code) or which became
such a contingency operation by operation of law'' after
''section 112'',
(2) by inserting in the first sentence ''or at any time
during the period of such contingency operation'' after ''for
purposes of such section'',
(3) by inserting ''or operation'' after ''such an area'',
and
(4) by inserting ''or operation'' after ''such area''.
(b) Conforming Amendments.--
(1) Section 7508(d) of such Code is amended by inserting
''or contingency operation'' after ''area''.
(2) The heading for section 7508 of such Code is amended by
inserting ''or contingency operation'' after ''combat zone''.
(3) The item relating to section 7508 of such Code in the
table of sections for chapter 77 is amended by inserting ''or
contingency operation'' after ''combat zone''.
(c) Effective Date.--The amendments made by this section shall
apply to any period for performing an act which has not expired before
the date of the enactment of this Act.

SEC. 6. MODIFICATION OF MEMBERSHIP REQUIREMENT FOR EXEMPTION FROM TAX
FOR CERTAIN VETERANS' ORGANIZATIONS.

(a) In General.--Subparagraph (B) of section 501(c)(19) of the
Internal Revenue Code of 1986 (relating to list of exempt
organizations) is amended by striking ''or widowers'' and inserting '',
widowers, or ancestors or lineal descendants''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 7. CLARIFICATION OF THE TREATMENT OF CERTAIN DEPENDENT CARE
ASSISTANCE PROGRAMS.

(a) In General.--Section 134(b) of the Internal Revenue Code of
1986 (defining qualified military benefit) is amended by adding at the
end the following new paragraph:
''(4) Clarification of certain benefits.--For purposes of
paragraph (1), such term includes any dependent care assistance
program (as in effect on the date of the enactment of this
paragraph) for any individual described in paragraph (1)(A).''.
(b) Conforming Amendments.--
(1) Section 134(b)(3)(A) of such Code (as amended by
section 3) is further amended by inserting ''and paragraph
(4)'' after ''subparagraphs (B) and (C)''.
(2) Section 3121(a)(18) of such Code is amended by striking
''or 129'' and inserting '', 129, or 134(b)(4)''.
(3) Section 3306(b)(13) of such Code is amended by striking
''or 129'' and inserting '', 129, or 134(b)(4)''.
(4) Section 3401(a)(18) of such Code is amended by striking
''or 129'' and inserting '', 129, or 134(b)(4)''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2001.
(d) No Inference.--No inference may be drawn from the amendments
made by this section with respect to the tax treatment of any amounts
under the program described in section 134(b)(4) of the Internal
Revenue Code of 1986 (as added by this section) for any taxable year
beginning before January 1, 2002.

SEC. 8. PROTECTION OF SOCIAL SECURITY.

The amounts transferred to any trust fund under title II of the
Social Security Act shall be determined as if this Act had not been
enacted.

Passed the House of Representatives October 9, 2002.

Attest:

Clerk.
107th CONGRESS

2d Session

H. R. 5557

_______________________________________________________________________

AN ACT

To amend the Internal Revenue Code of 1986 to provide a special rule
for members of the uniformed services and Foreign Service in
determining the exclusion of gain from the sale of a principal
residence and to restore the tax exempt status of death gratuity
payments to members of the uniformed services, and for other purposes.
Output: Armed Forces Tax Fairness Act of 2002 - (Sec. 2) Amends the Internal Revenue Code (the Code) to suspend, for members of the uniformed services or of the Foreign Service serving on "qualified official extended duty" (any extended duty while serving at a duty station which is at least 150 miles from the principal residence or while residing under Government orders in Government quarters), the five-year period utilized in determining exclusion of gain from the sale of such residence. Limits the extension of such period to not more than five years.(Sec. 3) Restores in full the tax-exempt status of death gratuity payments to members of the armed services.(Sec. 4) Excludes from gross income any fringe benefit qualifying as a "qualified military base realignment and closure fringe."(Sec. 5) Expands the applicability of rules concerning time for the performance of certain acts under the Code (filing, payment, and etc.) which may be postponed because of service in a combat zone to include service away from a service member's permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation.(Sec. 6) Permits ancestors and lineal descendants of past or present members of the armed forces to be taken into account in determining whether a veterans' organization is exempt from tax.(Sec. 7) Includes dependent care assistance within the definition of a qualified military benefit which shall be excluded from gross income, thus excluding such assistance from gross income for uniformed service members and former members.(Sec. 8) Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.(Sec. 9) Suspends the tax-exempt status of a designated terrorist organization (as defined by this Act). Denies: (1) deductions for contributions made to such an organization; and (2) administrative or judicial challenge to such suspension or denial. Provides for refund or credit in a case of erroneous designation.(Sec. 10) Provides a business or trade deduction of up to $1,500 for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles from home and stay overnight as part of their official duties.(Sec. 11) Directs the Internal Revenue Service (IRS) to establish user fees for ruling letters, opinion letters, determination letters, and similar requests. Exempts certain pension plan requests. Sets forth average fee determination provisions.(Sec. 12) Authorizes the IRS to enter into partial payment installment agreements with taxpayers.Requires review of such agreements at least every two years.