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. SHORT TITLE; REFERENCES TO HIGHER EDUCATION ACT OF 1965.

(a) Short Title.--This Act may be cited as the ''Higher Education
Assistance Improvement Act''.
(b) References to Higher Education Act of 1965.--Except as
otherwise expressly provided, whenever in this Act an amendment or
reference is expressed in terms of an amendment to, or reference to, a
section or other provision, the reference shall be considered to be
made to a section or other provision of the Higher Education Act of
1965.

SEC. 2. ADDITIONAL PROGRAM FUNDING AUTHORIZATIONS.

(a) Pell Grants.--Section 401(b)(2)(A) (20 U.S.C. 1070(b)(2)(A)) is
amended by striking clauses (iv) and (v) and inserting the following:
''(iv) $7,500 for academic year 2002-2003; and
''(v) $7,900 for academic year 2003-2004,''.
(b) TRIO.--Section 402A(f) (20 U.S.C. 1070a-11(f)) is amended by
striking ''$700,000,000 for fiscal year 1999, and such sums as may be
necessary for each of the 4 succeeding fiscal years'' and inserting
''$1,460,000,000 for fiscal year 2002 and such sums as may be necessary
for the succeeding fiscal year''.
(c) GEAR UP.--Section 404H (20 U.S.C. 1070a-28) is amended by
striking ''$200,000,000 for fiscal year 1999 and such sums as may be
necessary for each of the 4 succeeding fiscal years'' and inserting
''$590,000,000 for fiscal year 2002 and such sums as may be necessary
for the succeeding fiscal year''.
(d) Supplemental Education Opportunity Grants.--Section 413A(b) (20
U.S.C. 1070b(b)) is amended by striking ''$675,000,000 for fiscal year
1999 and such sums as may be necessary for the 4 succeeding fiscal
years'' and inserting ''$1,300,000,000 for fiscal year 2002 and such
sums as may be necessary for the succeeding fiscal year''.
(e) Graduate Assistance in Areas of National Need.--Section 716 (20
U.S.C. 1135e) is amended by striking ''$35,000,000 for fiscal year 1999
and such sums as may be necessary for each of the 4 succeeding fiscal
years'' and inserting ''$62,000,000 for fiscal year 2002 and such sums
as may be necessary for the succeeding fiscal year''.
(f) Thurgood Marshall.--Section 721(h) (20 U.S.C. 1136(h)) is
amended by striking ''$5,000,000 for fiscal year 1999 and each of the 4
succeeding fiscal years'' and inserting ''$8,000,000 for fiscal year
2002 and such sums as may be necessary for the succeeding fiscal
year''.

SEC. 3. ADDITIONAL APPROPRIATIONS MANDATE.

It is the sense of Congress that the appropriations for the
following higher education programs should be increased as follows:
(1) LEAP.--The appropriations under section 415A(b)(1) (20
U.S.C. 1070c(b)(1)) should be doubled to at least $110,000,000
for fiscal year 2002 and such sums as may be necessary for the
succeeding fiscal year.
(2) CAMPIS.--The appropriations under section 419N(g) (20
U.S.C. 1070e(g)) should be doubled to at least $50,000,000 for
fiscal year 2002 and such sums as may be necessary for the
succeeding fiscal year.
(3) Work-study.--The appropriations under section 441(b)
(42 U.S.C. 2751(b)) should be increased to at least
$1,050,000,000 for fiscal year 2002 and such sums as may be
necessary for the succeeding fiscal year.
(4) National health service corps scholarship and loan
repayment programs.--The appropriations under sections 338A and
338B of the Public Health Service Act (42 U.S.C. 254l, 254l-1)
should be doubled to at least $175,850,000 for fiscal year 2002
and such sums as may be necessary for the succeeding fiscal
year.
(5) Perkins loans.--The appropriations under section
461(b)(1) (20 U.S.C. 1087aa(b)(1)) should be doubled to at
least $200,000,000 for fiscal year 2002 and such sums as may be
necessary for the succeeding fiscal year, and the amount
available under section 465 for loan cancellation should be
doubled to at least $120,000,000 for fiscal year 2002 and such
sums as may be necessary for the succeeding fiscal year.
(6) Javits fellowships.--The appropriations under section
705 (20 U.S.C. 1134d) should be increased to at least
$20,000,000 for fiscal year 2002 and such sums as may be
necessary for the succeeding fiscal year.

SEC. 4. LOAN FORGIVENESS.

(a) Expansion of Eligibility.--
(1) Elimination of new borrower restrictions.--
(A) FFEL program.--Section 428J(b) (20 U.S.C. 1078-
10(b)) is amended by striking ''for any new borrower on
or after October 1, 1998, who'' and inserting ''for any
borrower who performs the qualifying service on or
after October 1, 1998, and who''.
(B) Federal direct loan program.--Section 460(b)(1)
of such Act (20 U.S.C. 1087j(b)(1)) is amended by
striking ''for any new borrower on or after October 1,
1998, who'' and inserting ''for any borrower who
performs the qualifying service on or after October 1,
1998, and who''.
(2) Expansion of eligible service; eliminating delay in
service benefit.--
(A) FFEL program.--Section 428J(b)(1) is amended to
read as follows:
''(1) has been engaged--
''(A) in any service that qualifies for
cancellation of Federal Perkins Loans under section
465(a)(2);
''(B) in full-time employment in service to
economically disadvantaged individuals or communities,
child and elder care services, social work, public
prosecutors and defenders, and police, fire, and rescue
services, as defined by the Secretary; or
''(C) in full-time employment in any service that
the Secretary recognizes by regulation as providing
public service that is comparable to the services
described in subparagraph (A) or (B); and''.
(B) Federal direct loan program.--Section
460(b)(1)(A) (20 U.S.C. 1087j(b)(1)(A)) is amended to
read as follows:
''(A) has been engaged--
''(i) in any service that qualifies for
cancellation of Federal Perkins Loans under
section 465(a)(2); or
''(ii) in full-time employment in service
to economically disadvantaged individuals or
communities, child and elder care services,
social work, public prosecutors and defenders,
and police, fire, and rescue services, as
defined by the Secretary;
''(iii) in full-time employment in any
service that the Secretary recognizes by
regulation as providing public service that is
comparable to the services described in clause
(i) or (ii); and''.
(C) Perkins loans.--Section 465(a)(2) is amended by
adding after the last sentence thereof the following
new sentence: ''Whenever the Secretary acts pursuant to
section 428J(b)(1)(B) or (C) or 460(b)(1)(A)(ii) or
(iii) to recognize by regulation or define additional
services as comparable qualifying services under such
sections, the Secretary shall, by regulation, recognize
such services as qualifying services for purposes of
this section.''.
(b) Amount and Rate of Repayment.--
(1) FFEL program.--Section 428J(c) (20 U.S.C. 1078-10(c))
is amended by striking paragraph (1) and inserting the
following:
''(1) Amount and rate of repayment.--The Secretary shall
repay the aggregate of the loan obligation on a loan made under
section 428 or 428H that is outstanding after the completion of
the first complete year of qualifying service described in
subsection (b)(1) for which the borrower seeks repayment under
this section. Such amount shall be repaid at the rate of one-
third of such amount for each of the first three years of such
service.''.
(2) Federal direct loan program.--Section 460(c) of such
Act (20 U.S.C. 1087j(c)) is amended by striking paragraph (1)
and inserting the following:
''(1) Amount and rate of repayment.--The Secretary shall
cancel the aggregate of the loan obligation on a loan made
under section 428 or 428H that is outstanding after the
completion of the first complete year of qualifying service
described in subsection (b)(1)(A). Such amount shall be
canceled at the rate of one-third of such amount for each of
the first three years of such service.''.
(3) Perkins loans.--Section 465(a) (20 U.S.C. 1087ee(a)) is
amended by striking paragraph (3)(A) and inserting the
following:
''(3)(A) The percent of a loan which shall be canceled under
paragraph (1) of this subsection is at the rate of 33/3\ percent for
each of 3 years of service described in paragraph (2).''.
answer:
Higher Education Assistance Improvement Act - Amends the Higher Education Act of 1965 (HEA) to increase funds available for the provision of student financial assistance.Increases the maximum individual Pell grant amount to: (1) $7,500 for academic year 2002-2003; and (2) $7,900 for academic year 2003-2004.Increases amounts authorized to be appropriated for FY 2002 and 2003 under the HEA student assistance provisions: (1) Federal TRIO programs; (2) Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP); (3) supplemental education opportunity grants; (4) graduate assistance in areas of national need; and (5) Thurgood Marshall legal educational opportunity program.Expresses the sense of Congress that appropriations for the following higher education programs should be increased by specified amounts for FY 2002 and as necessary for FY 2003: (1) Leveraging Educational Assistance Partnership (LEAP); (2) Child Care Access Means Parents in School (CAMPIS); (3) work-study; (4) National Health Service Corps scholarship and loan repayment programs; (5) Perkins loans; and (6) Javits fellowships.Expands eligibility under the Federal Family Education Loan (FFEL), Federal direct loan, and Federal Perkins loan programs by: (1) eliminating certain new borrower restrictions; (2) expanding eligible service; and (3) eliminating delays in service benefit. Directs the Secretary of Education to repay or cancel certain amounts of loan obligations under those HEA student loan programs.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tuition Assistance for Families
Act''.

SEC. 2. EXPANSION OF TUITION TAX DEDUCTION.

(a) In General.--Subparagraphs (A) and (B) of section 222(b)(2) of
the Internal Revenue Code of 1986 (relating to dollar limitation) are
amended to read as follows:
''(A) In general.--The applicable dollar limit
shall be equal to--
''(i) in the case of a taxpayer whose
adjusted gross income for the taxable year does
not exceed $65,000 ($130,000 in the case of a
joint return), $12,000,
''(ii) with respect to any taxable year
beginning in 2004 or 2005, in the case of a
taxpayer not described in clause (i) whose
adjusted gross income for the taxable year does
not exceed $80,000 ($160,000 in the case of a
joint return), $2,000, and
''(iii) in the case of any other taxpayer,
zero.
''(B) Inflation adjustment.--
''(i) In general.--In the case of any
taxable year beginning after 2003, each dollar
amount referred to in subparagraph (A)(i) 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 the calendar year in
which the taxable year begins, by
substituting '2002' for '1992'.
''(ii) Rounding.--If any amount as adjusted
under clause (i) is not a multiple of $100,
such amount shall be rounded to the next lowest
multiple of $100.''.
(b) Permanent Deduction.--Section 222 of the Internal Revenue Code
of 1986 (relating to qualified tuition and related expenses) is amended
by striking subsection (e).
(c) Effective Date.--The amendments made by this section shall
apply to payments made in taxable years beginning after December 31,
2002.

SEC. 3. EXPANSION OF LIFETIME LEARNING CREDIT.

(a) In General.--Section 25A(c)(1) of the Internal Revenue Code of
1986 (relating to per taxpayer credit) is amended--
(1) by striking ''20 percent'' and inserting ''25
percent'', and
(2) by striking ''$10,000 ($5,000 in the case of taxable
years beginning before January 1, 2003)'' and inserting
''$12,000''.
(b) Inflation Adjustment.--Section 25A(h) of the Internal Revenue
Code of 1986 (relating to inflation adjustments) is amended by adding
at the end the following new paragraph:
''(3) Dollar limitation on amount of lifetime learning
credit.--
''(A) In general.--In the case of any taxable year
beginning after 2003, the dollar amount referred to in
subsection (c)(1) 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 the
calendar year in which the taxable year begins,
by substituting '2002' for '1992'.
''(B) Rounding.--If any amount as adjusted under
subparagraph (A) is not a multiple of $100, such amount
shall be rounded to the next lowest multiple of
$100.''.
(c) Effective Date.--The amendments made by this section shall
apply to payments made in taxable years beginning after December 31,
2002.

SEC. 4. INCREASE IN INCOME LIMITS FOR HOPE AND LIFETIME LEARNING
CREDITS.

(a) In General.--Section 25A(d)(2)(A)(ii) of the Internal Revenue
Code of 1986 (relating to limitation based on modified adjusted gross
income) is amended by striking ''$40,000 ($80,000'' and inserting
''$55,000 ($110,000''.
(b) Conforming Amendments.--Section 25A(h)(2)(A) of the Internal
Revenue Code of 1986 is amended--
(1) by striking ''2001'' in the matter preceding clause (i)
and inserting ''2003'',
(2) by striking ''the $40,000 and $80,000 amounts'' in such
matter and inserting ''the $55,000 and $110,000 amounts'', and
(3) by striking ''2000'' in clause (ii) and inserting
''2002''.
(c) Effective Date.--The amendments made by this section shall
apply to payments made in taxable years beginning after December 31,
2002.

SEC. 5. MAXIMUM PELL GRANT AWARDS.

The Department of Education Appropriations Act, 2002 (Public Law
107-116) is amended under the heading ''Student Financial Assistance''
by striking ''$4,000'' and inserting ''$4,500''.

SEC. 6. ACADEMIC ACHIEVEMENT SCHOLARSHIPS.

(a) Scholarships.--The Secretary of Education is authorized to
award a scholarship for academic year 2003-2004 and succeeding academic
years to each student in a State who graduated in the top 5 percent of
such student's graduating class from secondary school in academic year
2002-2003 or a succeeding academic year to enable such student to pay
the cost of attendance at an institution of higher education.
(b) Amount.--Each scholarship awarded under this section shall be
in the amount of $1,000.
(c) Use.--Each student awarded a scholarship under this section
shall use the funds to pay the cost of attendance at an institution of
higher education.
(d) Construction of Needs Provision.--
(1) In general.--Except as provided in paragraph (2),
nothing in this section, or any other Act, shall be construed
to permit the receipt of a scholarship under this section to be
counted for any needs test in connection with the awarding of
any grant or the making of any loan under the Higher Education
Act of 1965 (20 U.S.C. 1001 et seq.) or any other provision of
Federal law relating to educational assistance.
(2) Exception.--In determining the need of a student for
Federal financial assistance, an institution of higher
education may take into consideration the amount of scholarship
assistance received under this section if the total amount of
scholarship assistance received under this section plus the
amount of other financial assistance available to a student
exceeds the student's cost of attendance at the institution.
(e) Regulations.--The Secretary of Education shall promulgate
regulations regarding how scholarships awarded under this section will
be allocated to both public and private school students.
(f) Definitions.--In this section:
(1) Cost of attendance.--The term 'cost of attendance' has
the meaning given the term in section 472 of the Higher
Education Act of 1965 (20 U.S.C. 1087ll).
(2) Institution of higher education.--The term 'institution
of higher education' has the meaning given the term in section
101 of the Higher Education Act of 1965 (20 U.S.C. 1001).
answer:
Tuition Assistance for Families Act - Amends the Internal Revenue Code to expand the tax deduction for qualified higher education tuition and related expenses. Sets such deduction at: (1) $12,000 for those with incomes up to $65,000 single or $130,000 joint; and (2) $2,000 for those whose incomes are above that level, but not more than $80,000 single or $160,000 joint. Provides inflation adjustment. Makes such tuition deduction permanent.Increases the amount of the Lifetime Learning tax credit percentage from 20 to 25 percent. Increases the amount of education expenses subject to such credit from $10,000 to $12,000 (thus making the maximum allowable credit $3,000, rather than the current $2,000). Provides inflation adjustment.Raises annual income limits for the Hope and Lifetime Learning tax credits to $55,000 single and $110,000 joint.Amends the Department of Education Appropriations Act, 2002 (Public Law 107-116) to increase the maximum Pell Grant award from $4,000 to $4,500.Establishes an academic achievement scholarship program. Authorizes the Secretary of Education to award a $1,000 college scholarship to each student in a State who graduates in the top five percent of his or her secondary school's graduating class.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Small Business Health Tax Credit
Act''.

SEC. 2. SMALL BUSINESS TAX CREDIT FOR 50 PERCENT OF HEALTH PREMIUMS.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business-related
credits) is amended by adding at the end the following:

''SEC. 45G. EMPLOYEE HEALTH INSURANCE EXPENSES.

''(a) General Rule.--For purposes of section 38, in the case of a
qualified small employer, the employee health insurance expenses credit
determined under this section is an amount equal to the applicable
percentage of the amount paid by the taxpayer during the taxable year
for qualified employee health insurance expenses.
''(b) Applicable Percentage.--For purposes of subsection (a), the
applicable percentage is equal to--
''(1) 50 percent in the case of an employer with less than
26 qualified employees,
''(2) 40 percent in the case of an employer with more than
25 but less than 36 qualified employees, and
''(3) 30 percent in the case of an employer with more than
35 but less than 51 qualified employees.
''(c) Per Employee Dollar Limitation.--The amount of qualified
employee health insurance expenses taken into account under subsection
(a) with respect to any qualified employee for any taxable year shall
not exceed the maximum employer contribution for self-only coverage or
family coverage (as applicable) determined under section 8906(a) of
title 5, United States Code, for the calendar year in which such
taxable year begins.
''(d) Definitions and Special Rules.--For purposes of this
section--
''(1) Qualified small employer.--
''(A) In general.--The term 'qualified small
employer' means any small employer which provides
eligibility for health insurance coverage (after any
waiting period (as defined in section 9801(b)(4))) to
all qualified employees of the employer.
''(B) Small employer.--
''(i) In general.--For purposes of this
paragraph, the term 'small employer' means,
with respect to any calendar year, any employer
if such employer employed an average of not
less than 2 and not more than 50 qualified
employees on business days during either of the
2 preceding calendar years. For purposes of the
preceding sentence, a preceding calendar year
may be taken into account only if the employer
was in existence throughout such year.
''(ii) Employers not in existence in
preceding year.--In the case of an employer
which was not in existence throughout the 1st
preceding calendar year, the determination
under clause (i) shall be based on the average
number of qualified employees that it is
reasonably expected such employer will employ
on business days in the current calendar year.
''(2) Qualified employee health insurance expenses.--
''(A) In general.--The term 'qualified employee
health insurance expenses' means any amount paid by an
employer for health insurance coverage to the extent
such amount is attributable to coverage provided to any
employee while such employee is a qualified employee.
''(B) Exception for amounts paid under salary
reduction arrangements.--No amount paid or incurred for
health insurance coverage pursuant to a salary
reduction arrangement shall be taken into account under
subparagraph (A).
''(C) Health insurance coverage.--The term 'health
insurance coverage' has the meaning given such term by
paragraph (1) of section 9832(b) (determined by
disregarding the last sentence of paragraph (2) of such
section).
''(3) Qualified employee.--The term 'qualified employee'
means an employee of an employer who, with respect to any
period, is not provided health insurance coverage under--
''(A) a health plan of the employee's spouse,
''(B) title XVIII, XIX, or XXI of the Social
Security Act,
''(C) chapter 17 of title 38, United States Code,
''(D) chapter 55 of title 10, United States Code,
''(E) chapter 89 of title 5, United States Code, or
''(F) any other provision of law.
''(4) Employee--The term 'employee'--
''(A) means any individual, with respect to any
calendar year, who is reasonably expected to receive at
least $5,000 of compensation from the employer during
such year,
''(B) does not include an employee within the
meaning of section 401(c)(1), and
''(C) includes a leased employee within the meaning
of section 414(n).
''(5) Compensation.--The term 'compensation' means amounts
described in section 6051(a)(3).
''(e) Certain Rules Made Applicable.--For purposes of this section,
rules similar to the rules of section 52 shall apply.
''(f) Denial of Double Benefit.--No deduction or credit under any
other provision of this chapter shall be allowed with respect to
qualified employee health insurance expenses taken into account under
subsection (a).''.
(b) Credit To Be Part of General Business Credit.--Section 38(b) of
the Internal Revenue Code of 1986 (relating to current year business
credit) is amended by striking ''plus'' at the end of paragraph (14),
by striking the period at the end of paragraph (15) and inserting '',
plus'', and by adding at the end the following:
''(16) the employee health insurance expenses credit
determined under section 45G.''.
(c) Credit Allowed Against Minimum Tax.--
(1) In general.--Subsection (c) of section 38 of the
Internal Revenue Code of 1986 (relating to limitation based on
amount of tax) is amended by redesignating paragraph (4) as
paragraph (5) and by inserting after paragraph (3) the
following new paragraph:
''(4) Special rules for employee health insurance credit.--
''(A) In general.--In the case of the employee
health insurance credit--
''(i) this section and section 39 shall be
applied separately with respect to the credit,
and
''(ii) in applying paragraph (1) to the
credit--
''(I) the amounts in subparagraphs
(A) and (B) thereof shall be treated as
being zero, and
''(II) the limitation under
paragraph (1) (as modified by subclause
(I)) shall be reduced by the credit
allowed under subsection (a) for the
taxable year (other than the employee
health insurance credit).
''(B) Employee health insurance credit.--For
purposes of this subsection, the term 'employee health
insurance credit' means the credit allowable under
subsection (a) by reason of section 45G(a).''.
(2) Conforming amendments.--
(A) Subclause (II) of section 38(c)(2)(A)(ii) of
such Code is amended by inserting ''or the employee
health insurance credit'' after ''employee credit''.
(B) Subclause (II) of section 38(c)(3)(A)(ii) of
such Code is amended by inserting ''or the employee
health insurance credit'' after ''employee credit''.
(d) No Carrybacks.--Subsection (d) of section 39 of the Internal
Revenue Code of 1986 (relating to carryback and carryforward of unused
credits) is amended by adding at the end the following:
''(11) No carryback of section 45g credit before effective
date.--No portion of the unused business credit for any taxable
year which is attributable to the employee health insurance
expenses credit determined under section 45G may be carried
back to a taxable year ending before the date of the enactment
of section 45G.''.
(e) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following:

''Sec. 45G. Employee health insurance
expenses.''.
(f) Employer Outreach.--The Internal Revenue Service shall, in
conjunction with the Small Business Administration, develop materials
and implement an educational program to ensure that business personnel
are aware of--
(1) the eligibility criteria for the tax credit provided
under section 45G of the Internal Revenue Code of 1986 (as
added by this section),
(2) the methods to be used in calculating such credit,
(3) the documentation needed in order to claim such credit,
and
(4) any available health plan purchasing alliances
established under title II,
so that the maximum number of eligible businesses may claim the tax
credit.
(g) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after the
date of the enactment of this Act.
answer:
Small Business Health Tax Credit Act - Amends the Internal Revenue Code to allow small business employers (employers with between two and 50 employees) an income tax credit of between 30 to 50 percent (depending upon the number of employees) of the amount paid for employee health insurance, subject to a dollar limitation for each employee. Allows the employer to apply such credit against its minimum tax liability. Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to educate small business personnel about this tax credit.