instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

(a) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986
(relating to unified credit against estate tax) is amended to read as
follows:
''(c) Applicable Credit Amount.--
''(1) In general.--For purposes of this section, the
applicable credit amount is the amount of the tentative tax
which would be determined under section 2001(c) if the amount
with respect to which such tentative tax is to be computed were
equal to the applicable exclusion amount.
''(2) Applicable exclusion amount.--
''(A) In general.--For purposes of this subsection,
the applicable exclusion amount is $3,500,000.
''(B) Inflation adjustment.--In the case of any
decedent dying in a calendar year after 2010, the
dollar amount in subparagraph (A) shall be increased by
an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting 'calendar year
2009' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be
rounded to the nearest multiple of $10,000.''.
(b) Maximum Estate Tax Rate Equal to 45 Percent.--
(1) In general.--Subsection (c) of section 2001 of the
Internal Revenue Code of 1986 (relating to imposition and rate
of tax) is amended--
(A) by striking ''but not over $2,000,000'' in the
table contained in paragraph (1),
(B) by striking the last 2 items in such table,
(C) by striking ''(1) in general.--'', and
(D) by striking paragraph (2).
(2) Conforming amendment.--Paragraphs (1) and (2) of
section 2102(b) of such Code are amended to read as follows:
''(1) In general.--A credit in an amount that would be
determined under section 2010 as the applicable credit amount
if the applicable exclusion amount were $60,000 shall be
allowed against the tax imposed by section 2101.
''(2) Residents of possessions of the united states.--In
the case of a decedent who is considered to be a 'nonresident
not a citizen of the United States' under section 2209, the
credit allowed under this subsection shall not be less than the
proportion of the amount that would be determined under section
2010 as the applicable credit amount if the applicable
exclusion amount were $175,000 which the value of that part of
the decedent's gross estate which at the time of the decedent's
death is situated in the United States bears to the value of
the decedent's entire gross estate, wherever situated.''.
(c) Modifications of Estate and Gift Taxes To Reflect Differences
in Unified Credit Resulting From Different Tax Rates.--
(1) Estate tax.--
(A) In general.--Section 2001(b)(2) of the Internal
Revenue Code of 1986 (relating to computation of tax)
is amended by striking ''if the provisions of
subsection (c) (as in effect at the decedent's death)''
and inserting ''if the modifications described in
subsection (g)''.
(B) Modifications.--Section 2001 of such Code is
amended by adding at the end the following new
subsection:
''(g) Modifications to Gift Tax Payable To Reflect Different Tax
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or
more gifts, the rates of tax under subsection (c) in effect at the
decedent's death shall, in lieu of the rates of tax in effect at the
time of such gifts, be used both to compute--
''(1) the tax imposed by chapter 12 with respect to such
gifts, and
''(2) the credit allowed against such tax under section
2505, including in computing--
''(A) the applicable credit amount under section
2505(a)(1), and
''(B) the sum of the amounts allowed as a credit
for all preceding periods under section 2505(a)(2).
For purposes of paragraph (2)(A), the applicable credit amount
for any calendar year before 1998 is the amount which would be
determined under section 2010(c) if the applicable exclusion
amount were the dollar amount under section 6018(a)(1) for such
year.''.
(2) Gift tax.--Section 2505(a) of such Code (relating to
unified credit against gift tax) is amended by adding at the
end the following new flush sentence:
''For purposes of applying paragraph (2) for any calendar year, the
rates of tax in effect under section 2502(a)(2) for such calendar year
shall, in lieu of the rates of tax in effect for preceding calendar
periods, be used in determining the amounts allowable as a credit under
this section for all preceding calendar periods.''.
(d) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying, generation-skipping transfers, and
gifts made, after December 31, 2009.
(e) Additional Modifications to Estate Tax.--
(1) In general.--Subtitles A and E of title V of the
Economic Growth and Tax Relief Reconciliation Act of 2001, and
the amendments made by such subtitles, are hereby repealed; and
the Internal Revenue Code of 1986 shall be applied as if such
subtitles, and amendments, had never been enacted.
(2) Sunset not to apply.--
(A) Subsection (a) of section 901 of the Economic
Growth and Tax Relief Reconciliation Act of 2001 is
amended by striking ''this Act'' and all that follows
and inserting ''this Act (other than title V) shall not
apply to taxable, plan, or limitation years beginning
after December 31, 2010.''.
(B) Subsection (b) of such section 901 is amended
by striking '', estates, gifts, and transfers''.
(3) Repeal of deadwood.--
(A) Sections 2011, 2057, and 2604 of the Internal
Revenue Code of 1986 are hereby repealed.
(B) The table of sections for part II of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2011.
(C) The table of sections for part IV of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2057.
(D) The table of sections for subchapter A of
chapter 13 of such Code is amended by striking the item
relating to section 2604.
(f) Sense of the Senate Regarding Revenue Neutrality.--It is the
sense of the Senate that any reduction in Federal revenues resulting
from the provisions of, and amendments made by, this section should be
fully offset.
answer:
Amends the Internal Revenue Code to: (1) restore the unified credit against the estate and gift tax after 2009; (2) establish the amount of such credit at $3.5 million adjusted for inflation in calendar years after 2010; and (3) reduce the maximum estate and gift tax rate to 45%.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Safe and Reliable Air Travel Act of
2013''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) Sequestration is having a devastating effect on the
Nation's air traffic control system.
(2) Sequestration imposes a reduction in funding of $637
million on the Federal Aviation Administration (FAA) for the
remainder of fiscal year 2013.
(3) The FAA plans to furlough the vast majority of the
FAA's nearly 47,000 employees, including nearly 15,000 air
traffic controllers, for approximately one day during each two-
week pay period in order to comply with sequestration.
(4) The furloughs began on Sunday, April 21, 2013, and are
scheduled to continue through the end of the fiscal year on
September 30, 2013. Approximately 10 percent of the FAA's air
traffic controllers are expected to be on furlough on any given
day during this period.
(5) The furloughs are causing hundreds of flights to be
delayed, resulting in scheduling difficulties for airlines and
inconveniences for passengers.
(6) The FAA reported that approximately 400 flights were
delayed nationwide on April 21, 2013, as a result of the
furloughs.
(7) The FAA reported that more than 1,200 flights were
delayed nationwide on April 22, 2013, as a result of the
furloughs.
(8) More delays are expected in the coming months during
the peak summer travel season.
(9) The effects of multiple flight delays at airports
across the Nation can be compounded as delays at one airport
cause planes to arrive late at other airports and also cause
passengers to miss connecting flights.
(10) Air carriers operating in United States air space
transport more than 700 million passengers every year.
(11) Civil aviation accounts for 10 million jobs, is
responsible for more than 5 percent of the United States gross
domestic product, and contributes $1.3 trillion to the economy
every year.
(12) Businesses of all sizes depend upon a reliable
commercial air transportation system. Business travelers
account for millions of trips each month.
(13) Flight delays for business travelers interfere with
business plans and result in business meetings being delayed,
cancelled, or missed.
(14) Flight delays affecting the transportation of air
cargo also interfere with business.
(15) The Nation's economy depends upon a reliable
commercial air transportation system.
(16) The FAA also plans to close 149 air traffic control
towers at small airports across the Nation on June 15, 2013, in
order to comply with sequestration. Despite their size, these
airports are an important part of the Nation's air
transportation system and economy.
(17) Air traffic control is a critical government function
that is necessary to ensure the safety of air travel and the
flying public.
(18) Inadequate staffing of airport control towers poses a
serious threat to public safety.
(19) Without the service of experienced air traffic
controllers in all of the Nation's Federal air traffic control
towers, there is an increased risk of accidents involving
planes during departure, flight, and landing. Such accidents
could result in a tragic loss of life.
(20) The sequestration of funds associated with the
operation of air traffic control towers by the FAA interferes
with the safety, reliability, and efficiency of the Nation's
air transportation system.
(21) The operation of air traffic control towers by the
FAA, including the compensation paid to air traffic control
personnel employed by the FAA, should be exempted from
sequestration.

SEC. 3. EXEMPTION FROM SEQUESTRATION FOR OPERATION OF AIR TRAFFIC
CONTROL TOWERS.

(a) In General.--Section 255 of the Balanced Budget and Emergency
Deficit Control Act of 1985 (2 U.S.C. 905) is amended by adding at the
end the following new subsection:
''(k) Operation of Air Traffic Control Towers.--The following funds
shall be exempt from reduction under any order issued under this part:
''(1) Funds made available for the operation of air traffic
control towers by the Federal Aviation Administration,
including compensation paid to air traffic control personnel
employed by the Federal Aviation Administration.
''(2) Funds made available for the operation of contract
air traffic control towers under section 47124 of title 49,
United States Code.''.
(b) Effective Date.--The amendment made by section 1 shall apply to
the Presidential sequestration order for fiscal year 2013 issued under
section 251A of the Balanced Budget and Emergency Deficit Control Act
of 1985 (2 U.S.C. 901a) and any subsequent sequestration order issued
under that Act.
answer:
Safe and Reliable Air Travel Act of 2013 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to exempt from reduction, under any sequestration ordered by the President, funds made available for the operation of: (1) air traffic control towers by the Federal Aviation Administration (FAA), including compensation paid to FAA air traffic control personnel; and (2) contract air traffic control towers.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Health Equity and Access under the
Law for Immigrant Women and Families Act of 2014'' or as the ''HEAL
Immigrant Women and Families Act of 2014''.

SEC. 2. FINDINGS.

Congress finds as follows:
(1) Insurance coverage reduces harmful health disparities
by alleviating cost barriers to and increasing utilization of
basic preventive health services, especially among low-income
and underserved populations, and especially among women.
(2) Based solely on their immigration status, many
immigrants and their families face legal restrictions on their
ability to obtain health insurance coverage through Medicaid,
CHIP, and Health Insurance Exchanges.
(3) Lack of health insurance contributes to persistent
disparities in the prevention, diagnosis, and treatment of
negative health outcomes borne by immigrants and their
families.
(4) Immigrant women are disproportionately of reproductive
age, low-income, and lacking health insurance coverage. Legal
barriers to affordable health insurance coverage therefore
particularly exacerbate their risk of negative sexual,
reproductive, and maternal health outcomes, with lasting health
and economic consequences for immigrant women, their families,
and society as a whole.
(5) Denying coverage or imposing waiting periods for
coverage unfairly hinders the ability of immigrants to take
responsibility for their own health and economic well-being and
that of their families. To fully and productively participate
in society, access to health care is fundamental, which for
women includes access to the services necessary to plan whether
and when to have a child.
(6) The population of immigrant families in the United
States is expected to continue to grow. Indeed one in five
children in the United States is part of an immigrant family.
It is therefore in the nation's shared public health and
economic interest to remove legal barriers to affordable health
insurance coverage based on immigration status.

SEC. 3. REMOVING BARRIERS TO HEALTH COVERAGE FOR LAWFULLY PRESENT
INDIVIDUALS.

(a) Medicaid.--Section 1903(v)(4) of the Social Security Act (42
U.S.C. 1396b(v)(4)) is amended--
(1) by amending subparagraph (A) to read as follows:
''(A) Notwithstanding sections 401(a), 402(b), 403, and 421 of the
Personal Responsibility and Work Opportunity Reconciliation Act of
1996, payment shall be made under this section for care and services
that are furnished to aliens, including those described in paragraph
(1), if they otherwise meet the eligibility requirements for medical
assistance under the State plan approved under this title (other than
the requirement of the receipt of aid or assistance under title IV,
supplemental security income benefits under title XVI, or a State
supplementary payment), and are lawfully present in the United
States.'';
(2) in subparagraph (B)--
(A) by striking ''a State that has elected to
provide medical assistance to a category of aliens
under subparagraph (A)'' and inserting ''aliens
provided medical assistance pursuant to subparagraph
(A)''; and
(B) by striking ''to such category'' and inserting
''to such alien''; and
(3) in subparagraph (C)--
(A) by striking ''an election by the State under
subparagraph (A)'' and inserting ''the application of
subparagraph (A)'';
(B) by inserting ''or be lawfully present'' after
''lawfully reside''; and
(C) by inserting ''or present'' after ''lawfully
residing'' each place it appears.
(b) CHIP.--Subparagraph (J) of section 2107(e)(1) of the Social
Security Act (42 U.S.C. 1397gg(e)(1)) is amended to read as follows:
''(J) Paragraph (4) of section 1903(v) (relating to
lawfully present individuals).''.
(c) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall take effect on the date
of the enactment of this Act and shall apply to services
furnished on or after the date that is 90 days after such date
of the enactment.
(2) Exception if state legislation required.--In the case
of a State plan for medical assistance under title XIX, or a
State child health plan under title XXI, of the Social Security
Act which the Secretary of Health and Human Services determines
requires State legislation (other than legislation
appropriating funds) in order for the plan to meet the
additional requirements imposed by the amendments made by this
section, the respective State plan shall not be regarded as
failing to comply with the requirements of such title solely on
the basis of its failure to meet these additional requirements
before the first day of the first calendar quarter beginning
after the close of the first regular session of the State
legislature that begins after the date of the enactment of this
Act. For purposes of the previous sentence, in the case of a
State that has a 2-year legislative session, each year of such
session shall be deemed to be a separate regular session of the
State legislature.

SEC. 4. REMOVING BARRIERS TO HEALTH COVERAGE FOR INDIVIDUALS GRANTED
DEFERRED ACTION FOR CHILDHOOD ARRIVALS.

(a) In General.--For the purposes of eligibility under any of the
provisions referred to in subsection (b), individuals granted deferred
action under the Deferred Action for Childhood Arrivals process of the
Department of Homeland Security, as described in the memorandum of the
Secretary of Homeland Security on June 15, 2012, shall be considered
lawfully present in the United States.
(b) Provisions Described.--The provisions described in this
subsection are the following:
(1) Exchange eligibility.--Section 1311 of the Patient
Protection and Affordable Care Act (42 U.S.C. 18031).
(2) Reduced cost-sharing eligibility.--Section 1402 of the
Patient Protection and Affordable Care Act (42 U.S.C. 18071).
(3) Premium subsidy eligibility.--Section 36B of the
Internal Revenue Code of 1986.
(4) Medicaid and chip eligibility.--Titles XIX and XXI of
the Social Security Act, including under section 1903(v) of
such Act (42 U.S.C. 1396b(v)).
(c) Effective Date.--
(1) In general.--Subsection (a) shall take effect on the
date of the enactment of this Act.
(2) Transition through special enrollment period.--In the
case of an individual described in subsection (a) who, before
the first day of the first annual open enrollment period under
subparagraph (B) of section 1311(c)(6) of the Patient
Protection and Affordable Care Act (42 U.S.C. 18031(c)(6))
beginning after the date of the enactment of this Act, is
granted deferred action described in subsection (a) and who, as
a result of such subsection, qualifies for a subsidy described
in paragraph (2) or (3) of such subsection, the Secretary of
Health and Human Services shall establish a special enrollment
period under section 1311(c)(6)(C) of such Act during which
such individual may enroll in qualified health plans through
Exchanges under title I of such Act and qualify for such a
subsidy. For such an individual who has been granted deferred
action as of the date of the enactment of this Act, such
special enrollment period shall begin not later than 90 days
after such date of enactment. Nothing in this paragraph shall
be construed as affecting the authority of the Secretary to
establish additional special enrollment periods under section
1311(c)(6)(C) of the Patient Protection and Affordable Care Act
(42 U.S.C. 18031(c)(6)(C)).
answer:
Health Equity and Access under the Law for Immigrant Women and Families Act of 2014 or the HEAL Immigrant Women and Families Act of 2014 - Amends titles XIX (Medicaid) and XXI (Children's Health Insurance) (CHIP) of the Social Security Act to extend Medicaid and CHIP coverage to aliens lawfully present in the United States. Makes individuals granted deferred action under the Deferred Action for Childhood Arrivals process eligible for: (1) health care exchanges and reduced cost sharing under the Patient Protection and Affordable Care Act, (2) premium subsidies under the Internal Revenue Code, and (3) Medicaid and CHIP.