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

Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tax Relief Certainty Act of 2011''.

TITLE I--PERMANENT TAX RELIEF

SEC. 101. REPEAL OF EGTRRA SUNSET.

Section 901 of the Economic Growth and Tax Relief Reconciliation
Act of 2001 is repealed.

SEC. 102. REPEAL OF JGTRRA SUNSET.

Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of
2003 is repealed.

SEC. 103. TECHNICAL AND CONFORMING AMENDMENTS.

The Secretary of the Treasury or the Secretary's delegate shall,
not later than 90 days after the date of the enactment of this Act,
submit to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the Senate a draft of
any technical and conforming changes in the Internal Revenue Code of
1986 which are necessary to reflect throughout such Code the purposes
of the provisions of, and amendments made by, this Act.

TITLE II--PERMANENT INDIVIDUAL AMT RELIEF

SEC. 201. PERMANENT INDIVIDUAL AMT RELIEF.

(a) Modification of Alternative Minimum Tax Exemption Amount.--
(1) In general.--Paragraph (1) of section 55(d) of the
Internal Revenue Code of 1986 (relating to exemption amount) is
amended to read as follows:
''(1) Exemption amount for taxpayers other than
corporations.--In the case of a taxpayer other than a
corporation, the term 'exemption amount' means--
''(A) the dollar amount for taxable years beginning
in the calendar year as specified in the table
contained in paragraph (4)(A) in the case of--
''(i) a joint return, or
''(ii) a surviving spouse,
''(B) the dollar amount for taxable years beginning
in the calendar year as specified in the table
contained in paragraph (4)(B) in the case of an
individual who--
''(i) is not a married individual, and
''(ii) is not a surviving spouse,
''(C) 50 percent of the dollar amount applicable
under paragraph (1)(A) in the case of a married
individual who files a separate return, and
''(D) $22,500 in the case of an estate or trust.
For purposes of this paragraph, the term 'surviving spouse' has
the meaning given to such term by section 2(a), and marital
status shall be determined under section 7703.''.
(2) Specified exemption amounts.--Section 55(d) of such
Code is amended by adding at the end the following new
paragraph:
''(4) Specified exemption amounts.--
''(A) Taxpayers described in paragraph (1)(A).--For
purposes of paragraph (1))(A)--

------------------------------------------------------------------------
The
''For taxable years beginning in-- exemption
amount is:
------------------------------------------------------------------------
2011....................................................... $74,450
2012....................................................... $78,250
2013....................................................... $81,450
2014....................................................... $85,050
2015....................................................... $88,650
2016....................................................... $92,650
2017....................................................... $96,550
2018....................................................... $100,950
2019....................................................... $105,150
2020....................................................... $109,950
2021....................................................... $112,250.
------------------------------------------------------------------------

''(B) Taxpayers described in paragraph (1)(B).--For
purposes of paragraph (1))(B)--

------------------------------------------------------------------------
The
''For taxable years beginning in-- exemption
amount is:
------------------------------------------------------------------------
2011....................................................... $48,450
2012....................................................... $50,350
2013....................................................... $51,950
2014....................................................... $53,750
2015....................................................... $55,550
2016....................................................... $57,550
2017....................................................... $59,500
2018....................................................... $61,700
2019....................................................... $63,800
2020....................................................... $66,200
2021....................................................... $68,200.''.
------------------------------------------------------------------------

(b) Alternative Minimum Tax Relief for Nonrefundable Credits.--
(1) In general.--Subsection (a) of section 26 of the
Internal Revenue Code of 1986 is amended to read as follows:
''(a) Limitation Based on Amount of Tax.--The aggregate amount of
credits allowed by this subpart for the taxable year shall not exceed
the sum of--
''(1) the taxpayer's regular tax liability for the taxable
year reduced by the foreign tax credit allowable under section
27(a), and
''(2) the tax imposed by section 55(a) for the taxable
year.''.
(2) Conforming amendments.--
(A) Child tax credit.--
(i) Section 24(b) of such Code is amended
by striking paragraph (3).
(ii) Section 24(d)(1) of such Code is
amended--
(I) by striking ''section 26(a)(2)
or subsection (b)(3), as the case may
be,'' each place it appears in
subparagraphs (A) and (B) and inserting
''section 26(a)'', and
(II) by striking ''section 26(a)(2)
or subsection (b)(3), as the case may
be'' in the second last sentence and
inserting ''section 26(a)''.
(B) Credit for interest on certain home
mortgages.--Section 25(e)(1)(C) of such Code is amended
to read as follows:
''(C) Applicable tax limit.--For purposes of this
paragraph, the term 'applicable tax limit' means the
limitation imposed by section 26(a) for the taxable
year reduced by the sum of the credits allowable under
this subpart (other than this section and sections 23,
25D, and 1400C).''.
(C) Savers' credit.--Section 25B of such Code is
amended by striking subsection (g).
(D) Residential energy efficient property.--Section
25D(c) of such Code is amended to read as follows:
''(c) Carryforward of Unused Credit.--If the credit allowable under
subsection (a) exceeds the limitation imposed by section 26(a) for such
taxable year reduced by the sum of the credits allowable under this
subpart (other than this section), such excess shall be carried to the
succeeding taxable year and added to the credit allowable under
subsection (a) for such succeeding taxable year.''.
(E) Certain plug-in electric vehicles.--Section
30(c)(2) of such Code is amended to read as follows:
''(2) Personal credit.--For purposes of this title, the
credit allowed under subsection (a) for any taxable year
(determined after application of paragraph (1)) shall be
treated as a credit allowable under subpart A for such taxable
year.''.
(F) Alternative motor vehicle credit.--Section
30B(g)(2) of such Code is amended to read as follows:
''(2) Personal credit.--For purposes of this title, the
credit allowed under subsection (a) for any taxable year
(determined after application of paragraph (1)) shall be
treated as a credit allowable under subpart A for such taxable
year.''.
(G) New qualified plug-in electric vehicle
credit.--Section 30D(c)(2) of such Code is amended to
read as follows:
''(2) Personal credit.--For purposes of this title, the
credit allowed under subsection (a) for any taxable year
(determined after application of paragraph (1)) shall be
treated as a credit allowable under subpart A for such taxable
year.''.
(H) Cross references.--Section 55(c)(3) of such
Code is amended by striking ''26(a), 30C(d)(2),'' and
inserting ''30C(d)(2)''.
(I) Foreign tax credit.--Section 904 of such Code
is amended by striking subsection (i) and by
redesignating subsections (j), (k), and (l) as
subsections (i), (j), and (k), respectively.
(J) First-time home buyer credit for the district
of columbia.--Section 1400C(d) of such Code is amended
to read as follows:
''(d) Carryforward of Unused Credit.--If the credit allowable under
subsection (a) exceeds the limitation imposed by section 26(a) for such
taxable year reduced by the sum of the credits allowable under subpart
A of part IV of subchapter A (other than this section and section 25D),
such excess shall be carried to the succeeding taxable year and added
to the credit allowable under subsection (a) for such taxable year.''.
(3) Adoption credit.--
(A) In general.--Section 10909 of the Patient
Protection and Affordable Care Act, and the amendments
made thereby, are repealed; and the Internal Revenue
Code of 1986 shall be applied as if such section, and
amendments, had never been enacted.
(B) Conforming amendments.--
(i) Section 23(b) of the Internal Revenue
Code of 1986, as in effect on December 31,
2009, is amended by striking paragraph (4).
(ii) Section 23(c) of such Code, as in
effect on December 31, 2009, is amended by
striking paragraphs (1) and (2) and inserting
before paragraph (3) the following:
''(1) In general.--If the credit allowable under subsection
(a) for any taxable year exceeds the limitation imposed by
section 26(a) for such taxable year, reduced by the sum of the
credits allowable under this subpart (other than this section
and sections 25D and 1400C), such excess shall be carried to
the succeeding taxable year and added to the credit allowable
under subsection (a) for such taxable year.''.
(iii) Section 23(c) of such Code, as in
effect on December 31, 2009, is amended by
redesignating paragraph (3) as paragraph (2).
(c) Effective Date.--The amendments and the repeal made by this
section shall apply to taxable years beginning after December 31, 2010.

TITLE III--PERMANENT ESTATE TAX RELIEF

SEC. 301. PERMANENT ESTATE TAX RELIEF.

(a) In General.--Title III of the Tax Relief, Unemployment
Insurance Reauthorization, and Job Creation Act of 2010, and the
amendments made thereby, are repealed; and the Internal Revenue Code of
1986 shall be applied as if such title, and amendments, had never been
enacted.
(b) Effective Date.--The repeal made by this section shall apply to
estates of decedents dying, gifts made, and generation skipping
transfers after December 31, 2009.

A: Tax Relief Certainty Act of 2011 - Eliminates: (1) the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the tax relief provisions of such Act permanent; and (2) the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to reductions in the tax rate for dividend and capital gain income.

Amends the Internal Revenue Code to: (1) phase-in between 2011 through 2021increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits.

Makes permanent the repeal of the estate, gift, and generation-skipping transfer taxes for decedents dying, gifts made, and generation skipping transfers after December 31, 2009.
****
Q: SECTION 1. KOREA VISA WAIVER PILOT PROGRAM.

(a) Congressional Findings.--The Congress finds that--
(1) travel and tourism play a major role in reducing the
United States unfavorable balance of trade;
(2) the characteristics of the Korean travel market do not
permit long-term planning for longer trips;
(3) applications for United States visas cannot now be
processed in a reasonable period of time;
(4) the Secretary of State has attempted to solve the
problem by adding additional staff to the consular section at
the United States Embassy in Seoul;
(5) unfortunately, these additions have not resulted in any
discernable improvement in reducing visa processing delays;
(6) further, it is unlikely, given the current fiscal
environment, to expect funding to be available for further
staff additions in sufficient numbers to effect any significant
improvement in the time required to process visa applications;
(7) most of the nations of the South Pacific, Europe, and
Canada do not currently require Koreans entering their
countries to have a visa, thus providing them with a serious
competitive advantage in the tourism industry;
(8) the United States territory of Guam has been permitted
by the United States Government to eliminate visa requirements
for Koreans visiting Guam, with resultant impressive increases
in travel and tourism from citizens of the Republic of Korea;
(9) any application under existing procedures to add the
Republic of Korea, or any other nation to the group of favored
nations exempted from United States visa regulations, would
require many years during which time the United States could
well lose its competitive advantages in attracting travel and
tourism from the Republic of Korea;
(10) the Republic of Korea, as a gesture of goodwill, has
already unilaterally exempted United States tourists who seek
to enter the Republic of Korea from the requirement of
obtaining a visa; and
(11) growth in Korean travel to the United States has not
kept pace with growth in travel to non-United States
destinations, and cumbersome and time-consuming visa processing
procedures are widely recognized as the cause of this loss of
market share and competitiveness with alternative destinations.
(b) Pilot Program.--The Secretary of State and the Attorney General
jointly shall establish a pilot project (in this section referred to as
the ''pilot program'') within six months of the date of the enactment
of this Act under which the requirement of paragraph (7)(B)(i)(II) of
section 212(a) of the Immigration and Nationality Act (8 U.S.C.
1182(a)(7)(B)(i)(II)) is waived during the pilot program period in the
case of any alien who meets the following requirements:
(1) National of pilot program country.--The alien is a
national of, and presents a passport issued by, the Republic of
Korea. The Republic of Korea is urged to provide machine
readable passports to its citizens in the near future.
(2) Seeking entry as tourist.--The alien is applying for
admission to the United States during the pilot program period
as a nonimmigrant visitor for pleasure (as described in section
101(a)(15)(B) of the Immigration and Nationality Act (8 U.S.C.
1101(a)(15)(B))), as part of a group tour to the United States.
(3) Period of stay.--The alien seeks to stay in the United
States for a period of not more than 15 days.
(4) Executes immigration forms.--The alien before the time
of such admission completes such immigration form as the
Attorney General shall establish.
(5) Entry into the united states.--If arriving by sea or
air, the alien arrives at the port of entry into the United
States on a carrier which has entered into an agreement with the
Immigration and Naturalization Service to guarantee transport of the
alien out of the United States if the alien is found inadmissible or
deportable by an immigration officer.
(6) Not a safety threat.--The alien has been determined not
to represent a threat to the welfare, health, safety, or
security of the United States.
(7) No previous violation.--If the alien previously was
admitted without a visa under this section, the alien must not
have failed to comply with the conditions of any previous
admission as such a nonimmigrant.
(8) Round-trip ticket.--The alien is in possession of a
round-trip transportation ticket (unless this requirement is
waived by the Attorney General under regulations).
(c) Waiver of Rights.--An alien may not be provided a waiver under
the pilot program unless the alien has waived any right--
(1) to review or appeal under this Act of an immigration
officer's determination as to the admissibility of the alien at
the port of entry into the United States, or
(2) to contest, other than on the basis of an application
for asylum, any action for deportation against the alien.
(d) Termination of Authority.--Notwithstanding any other provision
of this section, the Attorney General and the Secretary of State,
acting jointly, may terminate the pilot program under this section on
or after a date which is one year after the date of the establishment
of the pilot program if--
(1) during the preceding fiscal year, the overstay rate for
nationals of the Republic of Korea entering the United States
under the pilot program exceeds the overstay rate of such
nationals entering the United States with valid visas; and
(2) the Attorney General and the Secretary of State have
jointly determined that the pilot program is leading to a
significant increase in the number of overstays by such
nationals.
(e) Special Bond and Notification Requirements for Tour
Operators.--
(1) In general.--Nationals of the Republic of Korea may not
enter the United States under the terms of this section unless
they are accompanied for the duration of their authorized
admission period by a tour operator who has fulfilled the
following requirements:
(A) The tour operator has posted a bond of $200,000
with the Secretary of State.
(B) The Secretary of State, under such regulations
as the Secretary may prescribe, has approved an
application by the tour operator to escort tour groups
to the United States.
(C) The tour operator provides the name, address,
birthdate, passport number, and citizenship of all
prospective tour group members to the Secretary of
State no less than one business day prior to the
departure date of the group, under such regulations as
he may prescribe, in order to determine that the
prospective travelers do not represent a threat to the
welfare, health, safety, and security of the United
States.
(D) The tour operator excludes from the tour group
any person whom the Secretary of State denies
permission to travel to the United States.
(E) The tour operator provides written
certification or other such evidence prescribed by the
Secretary of State and Attorney General which documents
the return to Korea of each tour group member.
(2) Forfeiture of bonds.--Bonds posted in accordance with
this subsection shall be forfeited in whole or in part and a
tour operator's authorization to escort tours to the United
States may be suspended or revoked if the Secretary of State
finds that the tour operator--
(A) has failed to disclose a material fact in
connection with the application required under
paragraph (1)(B);
(B) fails to comply with the advance notification
and refusal requirements of paragraphs (1)(C) and
(1)(D);
(C) has failed to take adequate steps to ensure
that visitors who are being escorted to the United
States under the terms of an approved application
return to their country of residence; or
(D) is found at any time to have committed a felony
or any offense under the immigration laws of the United
States.
(f) Participation by Tour Agents.--The Secretary of State shall
periodically review the overstay rate of nationals of the Republic of
Korea that corresponds to each tour agent participating in the program
under this section. The Secretary may terminate the participation in
the program of any tour agent if the Secretary determines that the
corresponding overstay rate is excessive.
(g) Definitions.--For purposes of this section--
(1) Group tour.--The term ''group tour'' means travelers
who take advantage of group-purchased hotel or airfare
packages, as guided, supervised, and arranged by a tour agent
in the Republic of Korea approved or licensed by the Department
of State.
(2) Overstay rate.--The term ''overstay rate'' means,
during a specified period of time, the proportion that the
number of aliens remaining in the United States after the
expiration of their visas bears to the total number of aliens
entering the United States during that period of time.
(3) Pilot program period.--The term ''pilot program
period'' means the three-year period immediately following the
establishment of the pilot program.

A: Directs the Secretary of State and the Attorney General to jointly establish a visa waiver pilot program for Korean nationals traveling in tour groups to the United States. Specifies requirements for such waiver.
****
Q: SECTION 1. FINDINGS.

Congress finds the following:
(1) On January 19, 1984, the Secretary of State determined
that the Islamic Republic of Iran is a state sponsor of
terrorism.
(2) The Qods Force is the elite external operations branch
of the Iran's Islamic Revolutionary Guard Corps and the Iranian
regime's primary mechanism for cultivating and supporting
terrorists abroad.
(3) The Qods Force provides aid in the form of weapons,
training, and funding to Hamas and other Palestinian terrorist
groups, Lebanese Hizballah, Iraq-based militants, and Taliban
fighters in Afghanistan.
(4) The Qods Force is behind some of the deadliest
terrorist attacks of the past three decades, including the 1983
and 1984 bombings of the United States Embassy and annex in
Beirut, the 1983 bombing of the Marine barracks in Beirut, the
1992 bombing of the Israeli embassy in Buenos Aires, 1994
attack on the AMIA Jewish Community Center in Buenos Aires, and
the 1996 Khobar Towers bombing in Saudi Arabia.
(5) In 2007, President George W. Bush and General David
Petraeus, the top U.S. commander in Iraq, accused Iran's Qods
Force of aiding militias in killing American soldiers in Iraq.
(6) In 2007, the U.S. Department of the Treasury designated
the Qods Force for providing material support to the Taliban
and other terrorist organizations.
(7) On October 25, 2007, Iran's Islamic Revolutionary Guard
Corps Qods Force was sanctioned under Executive Order 13382,
for supporting proliferation of weapons of mass destruction.
(8) Section 1258 of the National Defense Authorization Act
for Fiscal Year 2008 expressed the sense of Congress that ''the
United States should designate Iran's Islamic Revolutionary
Guards Corps as a foreign terrorist organization under section
219 of the Immigration and Nationality Act (8 U.S.C. 1189) and
place the Islamic Revolutionary Guards Corps on the list of
Specially Designated Global Terrorists, as established under
the International Emergency Economic Powers Act (50 U.S.C. 1701
et seq.) and initiated under Executive Order 13224 (September
23, 2001)''.
(9) In the period following the June 2009 presidential
election in Iran, the Qods Force was implicated in custodial
deaths and the killings of election protesters and committed
other acts of politically motivated violence, including
torture, beatings, and rape.
(10) On April 29, 2011, President Obama issued Executive
Order 13572, Blocking Property of Certain Persons With Respect
to Human Rights Abuses in Syria, including the Qods Force, for
the repression of the people of Syria, manifested most recently
by the use of violence and torture against, and arbitrary
arrests and detentions of, peaceful protestors by police,
security forces, and other entities that have engaged in human
rights abuses, which constitute an unusual and extraordinary
threat to the national security, foreign policy, and economy of
the United States.
(11) On October 11, 2011, the U.S. Department of Justice
announced that two members of Iran's Qods Force were charged in
an alleged plot to assassinate the Saudi Arabian Ambassador to
the Unites States. The criminal complaint against them included
charges of conspiracy to murder a foreign official; conspiracy
to engage in foreign travel and use of interstate and foreign
commerce facilities in the commission of murder-for-hire;
conspiracy to use a weapon of mass destruction (explosives);
and conspiracy to commit an act of international terrorism
transcending national boundaries.
(12) On March 7, 2012, the U.S. Department of the Treasury
designated Iran's Qods Force General Gholamreza Baghbani as a
Specially Designated Narcotics Trafficker for the role that the
Qods Force played in its scheme to support terrorism.
(13) Iran's Qods Force stations operatives in foreign
embassies, charities, and religious and cultural institutions
to foster relationships, often building on existing socio-
economic ties with the well-established Shia Diaspora, and
recent years have witnessed an increased presence in Latin
America.

SEC. 2. DESIGNATION OF IRAN'S ISLAMIC REVOLUTIONARY GUARD CORPS QODS
FORCE AS A FOREIGN TERRORIST ORGANIZATION.

The Secretary of State shall designate Iran's Islamic Revolutionary
Guard Corps Qods Force as a foreign terrorist organization under
section 219 of the Immigration and Nationality Act (8 U.S.C. 1189).

SEC. 3. REPORT.

The Secretary of State shall submit to the Committee on Foreign
Affairs of the House of Representatives and the Committee on Foreign
Relations of the Senate a report on terrorist activities of Iran's
Islamic Revolutionary Guard Corps Qods Force.

A:
Directs the Secretary of State to: (1) designate Iran's Revolutionary Guard Corps (IRGC) as a foreign terrorist organization, and (2) report to Congress on IRGC terrorist activities.
****