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

(a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1)
of section 2505(a) (relating to general rule for unified credit against
gift tax), after the application of subsection (f), is amended by
striking ''(determined as if the applicable exclusion amount were
$1,000,000)''.
(b) 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.''.
(c) 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.''.
(d) 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.''.
(e) 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.
(f) Additional Modifications to Estate Tax.--
(1) In general.--The following provisions of the Economic
Growth and Tax Relief Reconciliation Act of 2001, and the
amendments made by such provisions, are hereby repealed:
(A) Subtitles A and E of title V.
(B) Subsection (d), and so much of subsection
(f)(3) as relates to subsection (d), of section 511.
(C) Paragraph (2) of subsection (b), and paragraph
(2) of subsection (e), of section 521.
The Internal Revenue Code of 1986 shall be applied as if such
provisions 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.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED
SPOUSE.

(a) In General.--Section 2010(c) of the Internal Revenue Code of
1986, as amended by section 1(b), is amended by striking paragraph (2)
and inserting the following new paragraphs:
''(2) Applicable exclusion amount.--For purposes of this
subsection, the applicable exclusion amount is the sum of--
''(A) the basic exclusion amount, and
''(B) in the case of a surviving spouse, the
aggregate deceased spousal unused exclusion amount.
''(3) Basic exclusion amount.--
''(A) In general.--For purposes of this subsection,
the basic 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.
''(4) Aggregate deceased spousal unused exclusion amount.--
For purposes of this subsection, the term 'aggregate deceased
spousal unused exclusion amount' means the lesser of--
''(A) the basic exclusion amount, or
''(B) the sum of the deceased spousal unused
exclusion amounts computed with respect to each
deceased spouse of the surviving spouse.
''(5) Deceased spousal unused exclusion amount.--For
purposes of this subsection, the term 'deceased spousal unused
exclusion amount' means, with respect to the surviving spouse
of any deceased spouse dying after December 31, 2009, the
excess (if any) of--
''(A) the basic exclusion amount of the deceased
spouse, over
''(B) the amount with respect to which the
tentative tax is determined under section 2001(b)(1) on
the estate of such deceased spouse.
''(6) Special rules.--
''(A) Election required.--A deceased spousal unused
exclusion amount may not be taken into account by a
surviving spouse under paragraph (5) unless the
executor of the estate of the deceased spouse files an
estate tax return on which such amount is computed and
makes an election on such return that such amount may
be so taken into account. Such election, once made,
shall be irrevocable. No election may be made under
this subparagraph if such return is filed after the
time prescribed by law (including extensions) for
filing such return.
''(B) Examination of prior returns after expiration
of period of limitations with respect to deceased
spousal unused exclusion amount.--Notwithstanding any
period of limitation in section 6501, after the time
has expired under section 6501 within which a tax may
be assessed under chapter 11 or 12 with respect to a
deceased spousal unused exclusion amount, the Secretary
may examine a return of the deceased spouse to make
determinations with respect to such amount for purposes
of carrying out this subsection.
''(7) Regulations.--The Secretary shall prescribe such
regulations as may be necessary or appropriate to carry out
this subsection.''.
(b) Conforming Amendments.--
(1) Paragraph (1) of section 2505(a) of the Internal
Revenue Code of 1986, as amended by section 1(a), is amended to
read as follows:
''(1) the applicable credit amount in effect under section
2010(c) which would apply if the donor died as of the end of
the calendar year, reduced by''.
(2) Section 2631(c) of such Code is amended by striking
''the applicable exclusion amount'' and inserting ''the basic
exclusion amount''.
(3) Section 6018(a)(1) of such Code is amended by striking
''applicable exclusion amount'' and inserting ''basic exclusion
amount''.
(c) 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.

SEC. 3. 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
Act should be fully offset.

SOLUTION: Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

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

PROBLEM: SECTION 1. INADMISSIBILITY OF ALIENS SUPPORTING INTERNATIONAL CHILD
ABDUCTORS AND RELATIVES OF SUCH ABDUCTORS.

(a) In General.--Section 212(a)(10)(C)(ii) of the Immigration and
Nationality Act (8 U.S.C. 1182(a)(10)(C)(ii)) is amended--
(1) in subclause (I), by striking the comma at the end and
inserting a semicolon;
(2) in subclause (II), by striking '', or'' at the end and
inserting a semicolon;
(3) by amending subclause (III) to read as follows:
''(III) is a spouse (other than the
spouse who is the parent of the
abducted child), child (other than the
abducted child), parent, sibling,
cousin, uncle, aunt, nephew, niece, or
grandparent of an alien described in
clause (i), is an agent of such an
alien, or is a principal employing such
an alien as an agent, if such person
has been designated by the Secretary of
State at the Secretary's sole and
unreviewable discretion; or'' and
(4) by adding at the end the following:
''(IV) is a spouse of the abducted
child described in clause (i), if such
person has been designated by the
Secretary of State at the Secretary's
sole and unreviewable discretion,
is inadmissible until such child is surrendered
to the person granted custody by the order
described in that clause, and such custodian
and child are permitted to return to the United
States or such custodian's place of
residence.''.
(b) Identification of Aliens Supporting Abductors and Relatives of
Abductors; Notice to Custodial Parents and Guardians; Annual Report;
Definitions.--Section 212(a)(10)(C) of the Immigration and Nationality
Act (8 U.S.C. 1182(a)(10)(C)) is amended by adding at the end the
following:
''(iv) Identification of aliens supporting
abductors and relatives of abductors.--In all
instances in which an alien commits an act
described in clause (i), the Secretary of State
shall take appropriate action to identify the
individuals who are inadmissible under clause
(ii).
''(v) Notice to custodial parents and
guardians.--In all instances in which an alien
commits an act described in clause (i), the
Secretary of State shall, upon request of the
person granted custody of the child concerned,
inform the person of whether, and when, any
individual who is inadmissible under clause
(ii) by reason of such act has been issued a
visa or otherwise authorized to enter the
United States.
''(vi) Annual report.--The Secretary of
State annually shall submit to the Committee on
International Relations, the Committee on
Government Reform, and the Committee on the
Judiciary of the United States House of
Representatives, and the Committee on Foreign
Relations, the Committee on Governmental
Affairs, and the Committee on the Judiciary of
the United States Senate, a report that
provides, with respect to the preceding year,
an accounting of the number of cases known to
the Secretary of State, disaggregated according
to the nationality of the alien concerned--
''(I) in which an authority under
this subparagraph was exercised (and
with respect to each such case, the
specific ground for inadmissibility
shall be specified); and
''(II) in which an authority under
this subparagraph has not been
exercised but in which an alien, after
entry of an order by a court in the
United States granting custody to a
person of a United States citizen
child, detained or retained the child,
or withheld custody of the child,
outside the United States from the
person granted custody by that order.
''(vii) Definitions.--For purposes of this
subparagraph--
''(I) the term 'child' means an
individual who was a child at the time
the individual was detained or
retained, or at the time custody of the
individual was withheld, as described
in clause (i), regardless of the age or
marital status of the individual after
such time; and
''(II) the term 'sibling' includes
a step-sibling or half-sibling.''.

SOLUTION: Amends the Immigration and Nationality Act to prohibit the U.S. admission of aliens supporting international child abductors and relatives of such abductors until the child is surrendered to the legal custodian and such child and custodian are permitted to return to the United States or the custodian's residence. (Currently such prohibition applies to relatives of abductors.) Expands the scope of "relatives" to include cousins, uncles, aunts, nephews, nieces, and grandparents. Includes the spouse of the abducted child within such prohibition.Directs the Secretary of State to: (1) identify inadmissible aliens supporting child abductors and relatives of abductors; and (2) provide notice, upon request, to custodial parents and guardians if such an alien has been authorized to enter the United States.

PROBLEM: SECTION 1. LEVY PERMITTED ONLY AFTER APPROVAL OF PRIVATE, VOLUNTEER
PANEL OF ATTORNEYS, CERTIFIED PUBLIC ACCOUNTANTS, AND
ENROLLED AGENTS.

(a) In General.--Section 6331 of the Internal Revenue Code of 1986
(relating to levy and distraint) is amended by redesignating subsection
(i) as subsection (j) and by inserting after subsection (h) the
following new subsection:
''(i) Requirement of Approval by Private Panel Before Levy.--
''(1) In general.--Levy may be made under subsection (a)
upon the salary or wages or other property of any person with
respect to any unpaid tax only after such levy is approved by
the levy review panel for the internal revenue district in
which such levy is to be made.
''(2) Scope of review.--A levy review panel shall approve a
levy unless a majority of the members of the panel determine
that--
''(A) other means of collecting the unpaid tax
(including installment agreements under section 6159)
are more appropriate than the levy, or
''(B) the Internal Revenue Service has not complied
with the requirements of this title or the regulations
thereunder relating to levies.
''(3) Levy review panel.--
''(A) In general.--Each levy review panel shall
consist of 3 individuals--
''(i) each of whom is an attorney with an
expertise in Federal taxation, a certified
public accountant, or an enrolled agent,
''(ii) at least one of whom is such an
attorney, and
''(iii) at least one of whom is a certified
public accountant.
''(B) Appointment of members.--
''(i) In general.--The members of the levy
review panel for an internal revenue district
for any period shall be jointly selected by the
Internal Revenue Service district director for
such district and the appropriate appointing
authority from among a pool of attorneys,
certified public accountants, and enrolled
agents who have been selected jointly by such
director and the appropriate appointing
authorities.
''(ii) Appropriate appointing authority.--
For purposes of clause (i), the appropriate
appointing authority is--
''(I) in the case of attorneys, the
head of the State bar association for
the State in which the panel will sit,
''(II) in the case of certified
public accountants, the President and
Executive Director (jointly) of the
Society of Certified Public Accountants
for such State, and
''(III) in the case of enrolled
agents, the President of the affiliate
of the National Association of Enrolled
Agents for such State.
''(C) Panel for each district.--A levy review panel
shall be appointed for each internal revenue district.
''(D) Meetings.--The levy review panel for any
internal revenue district shall meet at such times as
are specified by the Internal Revenue Service district
director for such district.
''(E) Members to serve without compensation.--
Members of levy review panels shall serve without
compensation and shall not be reimbursed for any
expense associated with service on any levy review
panel.
''(4) Protection against conflicts of interest.--Members of
any levy review panel shall be treated as special government
employees (as defined in section 202 of title 18, United States
Code). The preceding sentence shall not apply for purposes of
section 207 of such title.
''(5) Claims.--
''(A) In general.--Members of a levy review panel
shall have no personal liability under Federal law with
respect to any claim arising out of or resulting from
an act or omission by such member within the scope of
service as a member. The preceding sentence shall not
be construed to limit personal liability for criminal
acts or omissions, willful or malicious conduct, acts
or omissions for private gain, or any other act or
omission outside the scope of the service of such
member on the levy review panel.
''(B) Effect on other law.--This paragraph shall
not be construed--
''(i) to affect any other immunities and
protections that may be available to such
member under applicable law with respect to
service on a levy review panel,
''(ii) to affect any other right or remedy
against the United States under applicable law,
or
''(iii) to limit or alter in any way the
immunities that are available under applicable
law for Federal officers and employees.
''(6) Jeopardy.--Paragraph (1) shall not apply to a levy if
the Secretary has made a finding under the last sentence of
subsection (a) that the collection of tax is in jeopardy.
''(7) Protection of return information.--Nothing in this
subsection shall be construed to permit the disclosure of
returns or return information (as defined in section 6103).''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to levies issued after the date which is 6 months after the date
of the enactment of this Act.

SOLUTION:
Amends the Internal Revenue Code to authorize a levy on wages or property for failure to pay taxes only if the levy is approved by the appropriate internal revenue district's levy review panel. Exempts a levy from such review if there is a finding that the collection of the tax is in jeopardy.
Directs a levy review panel to approve a levy unless a majority of panel members determine that: (1) other means of collecting the unpaid taxes are more appropriate; or (2) the Internal Revenue Service has not complied with applicable levy requirements.
Provides for the appointment, for each internal revenue district, of an unpaid three-person levy review panel consisting of at least one attorney with an expertise in Federal taxation and one certified public accountant.