In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Neutral Cost Recovery Act of 2001''.

SEC. 2. NEUTRAL COST RECOVERY DEPRECIATION ADJUSTMENT FOR CERTAIN
PROPERTY PLACED IN SERVICE AFTER DECEMBER 31, 2001.

(a) In General.--Section 168 of the Internal Revenue Code of 1986
(relating to accelerated cost recovery system) is amended by adding at
the end thereof the following new subsection:
''(k) Deduction Adjustment To Allow Equivalent of Expensing for
Certain Property Placed in Service After December 31, 2001.--
''(1) In general.--In the case of tangible property placed
in service after December 31, 2001, the deduction under this
section with respect to such property--
''(A) shall be determined by substituting '150
percent' for '200 percent' in subsection (b)(1) in the
case of property to which the 200 percent declining
balance method would otherwise apply, and
''(B) for any taxable year after the taxable year
during which the property is placed in service shall
be--
''(i) the amount determined under this
section for such taxable year without regard to
this subparagraph, multiplied by
''(ii) the applicable neutral cost recovery
ratio for such taxable year.
''(2) Applicable neutral cost recovery ratio.--For purposes
of paragraph (1)--
''(A) In general.--The applicable neutral cost
recovery ratio for the property for any taxable year is
the number determined by--
''(i) dividing--
''(I) the gross domestic product
deflator for the calendar quarter
ending in such taxable year which
corresponds to the calendar quarter
during which the property was placed in
service by the taxpayer, by
''(II) the gross domestic product
deflator for the calendar quarter
during which the property was placed in
service by the taxpayer, and
''(ii) then multiplying the number
determined under clause (i) by the number equal
to 1.035 to the nth power where 'n' is the
number of full years in the period beginning on
the 1st day of the calendar quarter during
which the property was placed in service by the
taxpayer and ending on the day before the
beginning of the corresponding calendar quarter
ending during such taxable year.
The applicable neutral cost recovery ratio shall never
be less than 1. The applicable neutral cost recovery
ratio shall be rounded to the nearest /1000\.
''(B) Special rule for certain property.--In the
case of property described in paragraph (2) or (3) of
subsection (b) or in subsection (g), the applicable
neutral cost recovery ratio shall be determined without
regard to subparagraph (A)(ii).
''(3) Gross domestic product deflator.--For purposes of
paragraph (2), the gross domestic product deflator for any
calendar quarter is the implicit price deflator for the gross
domestic product for such quarter (as shown in the first
revision thereof).
''(4) Election not to have subsection apply.--This
subsection shall not apply to any property if the taxpayer
elects not to have this subsection apply to such property. Such
an election, once made, shall be irrevocable.
''(5) Churning transactions.--This subsection shall not
apply to any property if this section would not apply to such
property were subsection (f)(5)(A)(ii) applied by substituting
'2002' for '1981' and '2001' for '1980'.
''(6) Additional deduction not to affect basis or
recapture.--
''(A) In general.--The additional amount determined
under this section by reason of this subsection shall
not be taken into account in determining the adjusted
basis of any property or of any interest in a pass-thru
entity which holds such property and shall not be
treated as a deduction for depreciation for purposes of
sections 1245 and 1250.
''(B) Pass-thru entity defined.--For purposes of
subparagraph (A), the term 'pass-thru entity' means--
''(i) a regulated investment company,
''(ii) a real estate investment trust,
''(iii) an S corporation,
''(iv) a partnership,
''(v) an estate or trust, and
''(vi) a common trust fund.''
(b) Minimum Tax Treatment.--
(1) Paragraph (1) of section 56(a) of such Code is amended
by adding at the end thereof the following new subparagraph:
''(E) Use of neutral cost recovery ratio.--In the
case of property to which section 168(k) applies and
which is placed in service after December 31, 2001, the
deduction allowable under this paragraph with respect
to such property for any taxable year (after the
taxable year during which the property is placed in
service) shall be--
''(i) the amount so allowable for such
taxable year without regard to this
subparagraph, multiplied by
''(ii) the applicable neutral cost recovery
ratio for such taxable year (as determined
under section 168(k)).
This subparagraph shall not apply to any property with
respect to which there is an election in effect not to
have section 168(k)) apply.''
(2) Subparagraph (C) of section 56(g)(4) of such Code is
amended by adding at the end the following new clause:
''(v) Neutral cost recovery deduction.--
Clause (i) shall not apply to the additional
deduction allowable by reason of section
168(k).''
(c) Coordination With Depreciation Limitation on Certain
Automobiles.--Clause (i) of section 280F(a)(1)(B) of such Code is
amended by adding at the end the following new sentence: ''For purposes
of this clause, the unrecovered basis of any passenger automobile shall
be treated as including the additional amount determined under section
168 by reason of subsection (k) thereof to the extent not allowed as a
deduction by reason of this paragraph for any taxable year in the
recovery period.''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years ending after December 31, 2001.

Ex Output:
Amends the Internal Revenue Code to require that the depreciation deduction for tangible property placed in service after 2001 be computed using neutral cost recovery ratios.

Ex Input:
SECTION 1. FIREFIGHTER ASSISTANCE.

The first section 33 of the Federal Fire Prevention and Control Act
of 1974 (15 U.S.C. 2229) is amended to read as follows:

''SEC. 33. FIREFIGHTER ASSISTANCE.

''(a) Definition of Firefighting Personnel.--In this section, the
term 'firefighting personnel' means individuals, including volunteers,
who are firefighters, officers of fire departments, or emergency
medical service personnel of fire departments.
''(b) Assistance Program.--
''(1) Authority.--In accordance with this section, the
Administrator may--
''(A) make grants on a competitive basis directly
to fire departments of a State, in consultation with
the chief executive of the State, for the purpose of
protecting the health and safety of the public,
firefighting personnel, and property against fire and
fire-related hazards; and
''(B) provide assistance for fire prevention
programs in accordance with paragraph (4).
''(2) Office for administration of assistance.--
''(A) Establishment.--Before providing assistance
under paragraph (1), the Administrator shall establish
an office in the Administration to administer the
assistance under this section.
''(B) Included duties.--The duties of the office
shall include the following:
''(i) Recipient selection criteria.--To
establish specific criteria for the selection
of recipients of the assistance under this
section, including a requirement for peer
review of the selection process.
''(ii) Grant-writing assistance.--To
provide grant-writing assistance to applicants.
''(3) Use of fire department grant funds.--The
Administrator may make a grant under paragraph (1)(A) only if
the applicant for the grant agrees to use the grant funds for
one or more of the following purposes:
''(A) To hire additional firefighting personnel.
''(B) To train firefighting personnel in
firefighting, emergency response (including response to
a terrorism incident or use of a weapon of mass
destruction), arson prevention and detection, or the
handling of hazardous materials, or to train
firefighting personnel to provide any of the training
described in this subparagraph.
''(C) To fund the creation of rapid intervention
teams to protect firefighting personnel at the scenes
of fires and other emergencies.
''(D) To certify fire inspectors.
''(E) To establish wellness and fitness programs
for firefighting personnel to ensure that the
firefighting personnel can carry out their duties.
''(F) To fund emergency medical services provided
by fire departments.
''(G) To acquire additional firefighting vehicles,
including fire trucks.
''(H) To acquire additional firefighting equipment,
including equipment for communications, monitoring, and
response to a terrorism incident or use of a weapon of
mass destruction.
''(I) To acquire personal protective equipment
required for firefighting personnel by the Occupational
Safety and Health Administration, and other personal
protective equipment for firefighting personnel,
including protective equipment to respond to a
terrorism incident or the use of a weapon of mass
destruction.
''(J) To modify fire stations, fire training
facilities, and other facilities to protect the health
and safety of firefighting personnel.
''(K) To enforce fire codes.
''(L) To fund fire prevention programs.
''(M) To educate the public about arson prevention
and detection.
''(N) To provide incentives for the recruitment and
retention of volunteer firefighting personnel for
volunteer firefighting departments and other
firefighting departments that utilize volunteers,
including funding to enable training described in
subparagraph (B).
''(4) Fire prevention programs.--
''(A) In general.--For each fiscal year, the
Administrator shall use not less than 5 percent of the
funds made available under subsection (e)--
''(i) to make grants to fire departments
for the purpose described in paragraph (3)(L);
and
''(ii) to make grants to, or enter into
contracts or cooperative agreements with,
national, State, local, or community
organizations that are recognized for their
experience and expertise with respect to fire
prevention or fire safety programs and
activities, for the purpose of carrying out
fire prevention programs.
''(B) Priority.--In selecting organizations
described in subparagraph (A)(ii) to receive assistance
under this paragraph, the Administrator shall give
priority to organizations that focus on prevention of
injuries to children from fire.
''(5) Application.--The Administrator may provide
assistance to a fire department or organization under this
subsection only if the fire department or organization seeking
the assistance submits to the Administrator an application that
meets the following requirements:
''(A) Form.--The application shall be in such form
as the Administrator may require.
''(B) Information.--The application shall include
the following information:
''(i) Financial need.--Information that
demonstrates the financial need of the
applicant for the assistance for which applied.
In allocating funds under this section, the
Administrator shall not discriminate against an
applicant whose funding jurisdiction places a
high budget priority on fire department needs.
''(ii) Cost-benefit analysis.--An analysis
of the costs and benefits, with respect to
public safety, of the use of the assistance.
''(iii) Reporting systems data.--An
agreement to provide information to the
national fire incident reporting system for the
period covered by the assistance.
''(iv) Other information.--Any other
information that the Administrator may require.
''(6) Non-federal contribution.--
''(A) In general.--Subject to subparagraph (B), the
Administrator may provide assistance under this
subsection only if the applicant for the assistance
agrees to provide 30 percent of the cost of the
purposes for which the assistance is sought under this
subsection in non-Federal funds for any fiscal year.
''(B) Requirement for small community
organizations.--In the case of an applicant whose
personnel serve jurisdictions of 50,000 or fewer
residents, the required non-Federal contribution under subparagraph (A)
shall be 10 percent.
''(7) Maintenance of expenditures.--The Administrator may
provide assistance under this subsection only if the applicant
for the assistance agrees to maintain in the fiscal year for
which the assistance will be received the applicant's aggregate
expenditures for the uses described in paragraph (3) or (4) at
or above the average level of such expenditures in the two
fiscal years preceding the fiscal year for which the assistance
will be received.
''(8) Report to the administrator.--The Administrator may
provide assistance under this subsection only if the applicant
for the assistance agrees to submit to the Administrator a
report, including a description of how the assistance was used,
with respect to each fiscal year for which the assistance was
received.
''(9) Variety of fire department grant recipients.--The
Administrator shall ensure that grants under paragraph (1)(A)
for a fiscal year are made to a variety of fire departments,
including, to the extent that there are eligible applicants--
''(A) career, volunteer, and combination fire
departments;
''(B) fire departments located in communities of
varying sizes; and
''(C) fire departments located in urban, suburban,
and rural communities.
''(10) Grant limitations.--
''(A) Recipient limitation.--A grant recipient
under this section may not receive more than $750,000
under this section for any fiscal year.
''(B) Limitation on expenditures for firefighting
vehicles.--Not more than 25 percent of the funds
appropriated to provide grants under this section for a
fiscal year may be used to assist grant recipients to
purchase vehicles, as authorized by paragraph (3)(G).
''(11) Reservation of grant funds for volunteer
departments.--In making grants to firefighting departments, the
Administrator shall ensure that those firefighting departments
that have either all-volunteer forces of firefighting personnel
or combined forces of volunteer and career firefighting
personnel collectively receive at least a proportion of the
total grant funding that equals the proportion of the United
States population that those firefighting departments protect.
''(c) Audits.--A recipient of a grant under this section shall be
subject to audits to ensure that the grant proceeds are expended for
the intended purposes and that the grant recipient complies with the
requirements of paragraphs (6) and (7) of subsection (b).
''(d) State Defined.--In this section, the term 'State' includes
the District of Columbia and the Commonwealth of Puerto Rico.
''(e) Authorization of Appropriations.--
''(1) In general.--There are authorized to be appropriated
to the Administrator $900,000,000 for each of the fiscal years
2002 through 2004 for the purposes of this section.
''(2) Administrative expenses.--Of the funds appropriated
pursuant to paragraph (1) for a fiscal year, the Administrator
may use not more than five percent of the funds to cover
salaries and expenses and other administrative costs incurred
by the Administrator to operate the office established under
subsection (b)(2) and make grants and provide assistance under
this section.''.

SEC. 2. TECHNICAL AMENDMENTS.

The second section 33 of the Federal Fire Prevention and Control
Act of 1974 (15 U.S.C. 2230) and section 34 of that Act (15 U.S.C.
2231) are redesignated as sections 34 and 35, respectively.

Ex Output:
Amends the Federal Fire Prevention and Control Act of 1974 with respect to competitive grants to fire departments by the Federal Emergency Management Agency's (FEMA's) U.S. Fire Administration. Adds protection of property to the list of grant purposes.Requires the grant administration office to require peer review of the grant recipient selection process.Adds funding for training as a volunteer recruitment and retention incentive among the proper uses of grant funds.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Build, Update, Improve, Lift, and
Design Health Centers Act of 2007'' or the ''BUILD Act''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) Many health care experts believe that lack of access to
basic health services is our Nation's single most pressing
health care problem. There are 56,000,000 Americans that do not
have access to a primary care provider, whether they have
health insurance or not. In addition, more than 45,000,000
Americans lack health insurance and have difficulty accessing
care due to the inability to pay for such care.
(2) Health centers, including community health centers,
migrant health centers, health centers for the homeless, and
public housing health centers, address the health care access
problem by providing primary care services in thousands of
rural and urban medically-underserved communities throughout
the United States.
(3) Health centers provide basic health care services to
16,000,000 Americans each year, including nearly 9,500,000
minorities, 850,000 farmworkers, and 750,000 homeless
individuals. One in five children from low-income families
receives care through health centers.
(4) Studies show that health centers provide high-quality
and cost-effective health care. The average yearly cost for a
health center patient is approximately $1.25 per day.
(5) One of the most effective ways to address America's
health care access problem is by dramatically expanding access
to health centers, as both the Senate and the President have
proposed.
(6) Many existing health centers operate in facilities that
desperately need renovation or modernization. Thirty percent of
health centers are located in buildings that are more than 30
years old, with 12 percent of such centers operating out of
facilities that are more than 50 years old. In a survey of
health centers in 11 States, 2/3 of those centers identified a
need to improve, expand, or replace their current facility. An
extrapolation based on this survey indicates there may be as
much as $2,200,000,000 in unmet capital needs in our Nation's
health centers.
(7) Dramatically increasing access to health centers
requires building new facilities in communities that have
access problems and lack a health center.
(8) Health centers often do not have the means to pay for
capital improvements or new facilities. While most health
centers raise some funds through private donations, it is
difficult to raise sufficient amounts for capital needs without
a middle-upper-class donor base similar to other nonprofit
organizations like universities and hospitals.
(9) Health centers have a limited ability to support loan
payments. Due to an increasing number of uninsured patients and
the fact that many health care reimbursements are less than the
cost of care, health centers rarely have more than minimal
positive operating margins. Yet lenders are rarely willing to
take risks on nonprofit organizations without these positive
margins.
(10) While the Federal Government currently provides grants
to health centers to assist with operational expenses used to
provide care to a medically underserved population, there is no
authority to provide grants to assist health centers to meet
capital needs, such as construction of new facilities or
modernization, expansion, or replacement of existing buildings.
(11) To assist health centers with their mission of
providing health care to the medically underserved, the Federal
Government should supplement local efforts to meet the capital
needs of health centers.

SEC. 3. AMENDMENTS TO THE PUBLIC HEALTH SERVICE ACT.

(a) Health Care Facility Grants and Loan Guarantees.--Subpart I of
part D of title III of the Public Health Service Act (42 U.S.C. 254b et
seq.) is amended by adding at the end the following:

''SEC. 330R. HEALTH CARE FACILITY GRANTS AND LOAN GUARANTEES.

''(a) Eligible Health Center Defined.--In this section, the term
'eligible health center' means a health center that receives--
''(1) a grant, on or after the date of enactment of this
section, under subsection (c)(1)(A), (e)(1)(A), (e)(1)(B), (f),
(g), (h), or (i) of section 330; or
''(2) a subgrant, on or after the date of enactment of this
section, from a grant awarded under such provision of law.
''(b) Grant Program Authorized.--
''(1) In general.--The Secretary may award grants to
eligible health centers to pay for the costs described in
paragraph (2).
''(2) Use of funds.--An eligible health center that
receives a grant under paragraph (1) may use the grant funds
to--
''(A) modernize, expand, and replace existing
facilities at such center; and
''(B) construct new facilities at such center.
''(3) Limitation.--
''(A) In general.--Subject to subparagraph (B), the
Federal share of a grant awarded under paragraph (1) to
expand an existing, or construct a new, facility shall
not exceed 90 percent of the total cost of the project
(including interest payments) proposed by the eligible
health center.
''(B) Exception.--The Federal share maximum under
subparagraph (A) shall not apply if--
''(i) the total cost of the project
proposed by the eligible health center is less
than $750,000; or
''(ii) the Secretary waives such maximum
upon a showing of good cause.
''(c) Facility Loan Guarantees.--
''(1) In general.--
''(A) In general.--The Secretary shall establish a
program under which the Secretary may guarantee not
less than 90 percent of the principal and interest on
the total amount of loans made to an eligible health
center by non-Federal lenders in order to pay for the
costs associated with a capital needs project described
in subparagraph (B).
''(B) Projects.--Capital needs projects under this
subsection include--
''(i)(I) acquiring, leasing, modernizing,
expanding, or replacing existing facilities;
''(II) constructing new facilities; or
''(III) purchasing or leasing equipment; or
''(ii) the costs of refinancing loans made
for any of the projects described in clause
(i).
''(C) Not a federal subsidy.--Any loan guarantee
issued pursuant to this subsection shall not be deemed
a Federal subsidy for any other purpose.
''(2) Authority for loan guarantee program.--With respect
to the program established under paragraph (1), the Secretary
shall assume such authority--
''(A) as the Secretary has under paragraphs (2) and
(4) of section 330; and
''(B) under section 1620 as the Secretary
determines is necessary and appropriate.
''(3) Health center project applications.--The Secretary
shall require that all applicants for grants and loans under
this section--
''(A) comply with the conditions set forth in
section 1621, as in effect on the date of enactment of
this section, with respect to activities authorized for
assistance under subsections (b)(2) and (c)(1)(B) in
the same manner that applicants for loans, loan
guarantees, or grants for medical facilities projects
under such section are required to comply with such
conditions, unless such conditions are, by their terms,
otherwise inapplicable; and
''(B)(i) give priority to contractors that employ
substantial numbers of workers who reside in the area
to be served by the health center; and
''(ii) include in the construction contract
involved a requirement that the contractor will give
priority in hiring new employees to residents of such
area.
''(4) Definitions.--In this subsection:
''(A) Facilities.--The term 'facilities' means a
building or buildings used by a health center, in whole
or in part, to provide services permitted under section
330 and for such other purposes as are not specifically
prohibited under such section as long as such use
furthers the objectives of the health center.
''(B) Non-federal lender.--The term 'non-Federal
lender' means any entity other than an agency or
instrumentality of the Federal Government authorized by
law to make loans, including a federally-insured bank,
a lending institution authorized or licensed to make
loans by the State in which it is located, a community
development finance institution or community
development entity (as designated by the Secretary of
the Treasury), any such lender as the Secretary may
designate, and a State or municipal bonding authority
or such authority's designee.
''(d) Evaluation.--Not later than 3 years after the date of
enactment of this section, the Secretary shall prepare a report
containing an evaluation of the programs authorized under this section.
Such report shall include recommendations on how this section can be
improved to better help health centers meet such centers' capital needs
in order to expand access to health care in the United States.
''(e) Authorization.--For the purpose of carrying out this section,
the Secretary shall use not more than 5 percent of any funds
appropriated pursuant to section 330(s) (relating to authorization of
appropriations). In addition, funds appropriated for fiscal years 1997
and 1998 under the Departments of Labor, Health and Human Services, and
Education, and Related Agencies Appropriations Acts of 1997 and 1998,
which were made available for loan guarantees for loans made by non-
Federal lenders for construction, renovation, and modernization of
medical facilities that are owned and operated by health centers and
which have not been expended, shall be made available for loan
guarantees under this section.''.
(b) Authorization of Appropriations.--Section 330(r)(1) of the
Public Health Service Act (42 U.S.C. 254b(r)(1)) (relating to
authorization of appropriations) is amended by striking ''this
section'' and inserting ''this section and section 330R''.

Ex Output:
Build, Update, Improve, Lift, and Design Health Centers Act of 2007 or the BUILD Act Amends the Public Health Service Act to require the Secretary of Health and Human Services to award grants to health centers to: (1) modernize, expand, and replace existing facilities; and (2) construct new facilities at such centers.

Requires the Secretary to establish a loan guarantee program for loans to health centers for capital need projects, including: (1) acquiring, leasing, modernizing, expanding, or replacing existing facilities; (2) constructing new facilities; (3) purchasing or leasing equipment; and (4) the costs of refinancing loans made for any such projects.