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

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Film Incentive Reform Act of 2014''.

SEC. 2. MODIFICATION AND EXTENSION OF ELECTION TO EXPENSE THE COST OF
QUALIFIED FILM, TELEVISION, AND THEATRICAL PRODUCTIONS.

(a) Extension.--Section 181(f) of the Internal Revenue Code of 1986
is amended by striking ''December 31, 2013'' and inserting ''December
31, 2015''.
(b) Modification of Qualified Film, Television and Theatrical
Productions to Which Section Applies.--
(1) In general.--Section 181(d) of such Code is amended to
read as follows:
''(d) Qualified Film, Television, or Theatrical Production.--For
purposes of this section--
''(1) In general.--The term 'qualified film, television, or
theatrical production' means--
''(A) any film or television production if 100
percent of the total compensation of the film or
television production is compensation for services
performed in the United States, and
''(B) any theatrical production if 75 percent of
the total compensation of the theatrical production is
qualified compensation.
''(2) Film or television production.--
''(A) In general.--The term 'film or television
production' means property described in section
168(f)(3).
''(B) Special rule for television series.--In the
case of a television series--
''(i) each episode of such series shall be
treated as a separate production, and
''(ii) only the first 44 episodes of such
series shall be taken into account.
''(3) Theatrical production.--
''(A) In general.--The term 'theatrical production'
means a live staged production of a play (with or
without music) which is derived from a written book or
script and is produced or presented in any venue which
has an audience capacity of not more than 3,000 or a
series of venues the majority of which have an audience
capacity of not more than 3,000.
''(B) Touring companies.--In the case of multiple
live staged productions for which an election under
this section is made by the same taxpayer and which
are--
''(i) separate phases of a production, or
''(ii) separate simultaneous stagings of
the same production in different geographical
locations (not including multiple performance
locations of any one touring production),
each such live staged production shall be treated as a
separate production.
''(C) Phases.--For purposes of subparagraph (B),
the term 'phase' refers to each of the following (but
only if the taxpayer treats each of the following as a
separate activity for all purposes of this title):
''(i) The initial staging of the
production.
''(ii) Subsequent additional stagings or
tourings of the production which are produced
by the same producer as the initial staging.
''(D) Qualified compensation.--
''(i) In general.--For purposes of
paragraph (1)(B), the term 'qualified
compensation' means compensation for services
performed in the United States by actors,
directors, musicians, producers, and other
production and post-production personnel.
''(ii) Participations and residuals
excluded.--For purposes of paragraph (1)(B) and
clause (i), the term 'compensation' does not
include participations and residuals (as
defined in section 167(g)(7)(B)).
''(4) Exception.--The term 'qualified film, television, or
theatrical production' shall not include any production if
records are required under section 2257 of title 18, United
States Code, to be maintained with respect to any performer in
such production.''.
(2) Conforming amendments.--
(A) Subsections (a)(1), (a)(2)(A), (a)(2)(B), (b),
and (c)(1) of section 181 of such Code are each amended
by striking ''any qualified film or television
production'' and inserting ''any qualified film,
television, or theatrical production''.
(B) Section 181(f) of such Code is amended by
striking ''qualified film and television productions''
and inserting ''any qualified film, television, or
theatrical production''.
(C) The heading of section 181 is amended by
striking ''qualified film and television productions''
and inserting ''qualified film, television, and
theatrical productions''.
(D) The item relating to section 181 in the table
of sections for part VI of subchapter B of chapter 1 of
such Code is amended to read as follows:

''Sec. 181. Treatment of certain qualified film, television, and
theatrical productions.''.
(c) Effective Date.--The amendments made by this section shall
apply to qualified film, television, and theatrical productions
commencing after December 31, 2013.

Output: Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script andproduced or presented in any venue which has an audience capacity of more than 3,000.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Handgun Purchaser Licensing Act''.

SEC. 2. FINDINGS.

Congress finds as follows:
(1) In 2013, more than 33,000 Americans were killed by guns
and almost 90 percent of the firearms used in these deaths were
handguns.
(2) Recently published research by top national experts,
notably on Missouri and Connecticut handgun purchaser licensing
laws, have estimated that Missouri's repeal of its handgun
purchaser licensing law led to a 25-percent increase in firearm
homicide rates while Connecticut's adoption of its handgun
purchaser licensing law led to a 40-percent decrease in firearm
homicide rates.
(3) In States which have had effective handgun purchaser
licensing laws for decades, such as Connecticut, Massachusetts,
New Jersey, and New York, the vast majority of guns traced to
crimes originated in other States, which supports the need for
handgun purchaser licensing laws in every State.

SEC. 3. DEFINITIONS.

In this Act--
(1) the terms ''Attorney General'' and ''handgun'' have the
meanings given those terms in section 921(a) of title 18,
United States Code; and
(2) the term ''Indian tribe'' has the meaning given the
term in section 4 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 450b).

SEC. 4. GRANT PROGRAM AUTHORIZED FOR HANDGUN LICENSING.

(a) In General.--The Attorney General is authorized to award grants
to States, units of local government, and Indian tribes for the
development, implementation, and evaluation of handgun purchaser
licensing requirements.
(b) Program Authorized.--From the amounts appropriated to carry out
this Act and not later than 90 days after such amounts are
appropriated, the Attorney General shall award grants, on a competitive
basis, to eligible applicants whose applications are approved under
subsection (c) to assist such applicants in implementing and improving
handgun purchaser licensing programs.
(c) Application.--To be eligible to receive a grant under this Act,
a State, unit of local government, or Indian tribe shall submit to the
Attorney General an application at such time, in such manner, and
containing such information as the Attorney General may require,
including--
(1) a description of the law that the applicant has enacted
to require a license for any purchase of a handgun including a
description of any exemptions to such law; and
(2) a description of how the applicant will use the grant
to carry out or improve its handgun purchaser licensing
program.
(d) Eligibility Requirements.--To be eligible for a grant under
this Act, an applicant shall have in effect handgun purchaser licensing
laws that--
(1) require--
(A) an individual applying for a handgun license or
permit to be at least 21 years old and be a national or
lawful permanent resident of the United States;
(B) an individual described in subparagraph (A) to
apply for the handgun purchaser license or permit at a
law enforcement agency in the State in which the
individual resides;
(C) an individual who is issued a handgun license
or permit to reapply for the handgun purchaser license
or permit after a period not longer than 5 years;
(D) an individual described in subparagraph (A) to
submit to a background investigation, and a criminal
history check, in connection with the application, as
established by the State;
(E) an individual described in subparagraph (A) to
submit fingerprints and photographs in connection with
the application for the license or permit; and
(F) an individual described in subparagraph (A) to
provide--
(i) proof that the individual is legally
present and lawfully resides in the United
States, including a birth certificate, or valid
passport; and
(ii)(I) in the case of a lawful permanent
resident, the alien registration number and 90-
day proof of residency; or
(II) in the case of a naturalized citizen,
proof of citizenship; and
(2) prohibit an individual who is prohibited from
possessing a firearm under section 922(g) of title 18, United
States Code, from receiving a license or permit.
(e) Use of Funds.--A grantee under this Act shall use such grant to
improve handgun purchaser licensing programs of that grantee.

SEC. 5. AUTHORIZATION OF APPROPRIATIONS.

There are authorized to be appropriated to the Attorney General
such sums as may be necessary to carry out this Act.

Output: Handgun Purchaser Licensing Act Authorizes the Attorney General to award grants to states, units of local government, and Indian tribes for the development, implementation, and evaluation of handgun purchaser licensing requirements. Directs the Attorney General to award grants, on a competitive basis, to eligible applicants whose applications are approved to assist them in implementing and improving handgun purchaser licensing programs. Directs a state, local government, or tribe, to be eligible to receive a grant, to submit to the Attorney General an application that meets specified requirements, including a description of: (1) the law that the applicant has enacted to require a license for any purchase of a handgun, including exemptions to such law; and (2) how the applicant will use the grant to carry out or improve its program. Requires an applicant, to be eligible for a grant, to have in effect handgun purchaser licensing laws that: require an applicant for a handgun license or permit to be at least 21 years old and to be a national or lawful permanent resident of the United States; require such an individual to apply for the license or permit at a law enforcement agency in the state in which he or she resides, to reapply for an issued license after a period not longer than five years, and to submit to a background investigation and a criminal history check; require such an individual to submit fingerprints and photographs in connection with the application and to provide proof that the individual is legally present and lawfully resides in the United States; and bar any individual who is prohibited from possessing a firearm under the federal criminal code from receiving a license or permit. Requires a grantee to use such grant to improve its handgun purchaser licensing programs.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Water Infrastructure Revitalization
Act''.

SEC. 2. DEFINITIONS.

In this Act:
(1) Secretary.--The term ''Secretary'' means the Secretary
of the Army, acting through the Chief of Engineers.
(2) State.--The term ''State'' means the State of North
Dakota.

SEC. 3. PROGRAM.

(a) Establishment.--The Secretary shall establish a program to
provide environmental assistance to non-Federal interests in the State.
(b) Form of Assistance.--Assistance under this Act may be provided
in the form of design and construction assistance for water-related
environmental infrastructure and resource protection and development
projects in the State, including projects for--
(1) wastewater treatment and related facilities;
(2) water supply and related facilities;
(3) environmental restoration; and
(4) surface water resource protection and development.
(c) Public Ownership Requirement.--The Secretary may provide
assistance for a project under this section only if the project is
publicly owned.
(d) Local Cooperation Agreement.--
(1) In general.--Before providing assistance under this
section, the Secretary shall enter into a local cooperation
agreement with a non-Federal interest to provide for design and
construction of the project to be carried out with the
assistance.
(2) Requirements.--Each local cooperation agreement entered
into under this subsection shall provide for the following:
(A) Plan.--Development by the Secretary, in
consultation and coordination with appropriate Federal,
State, and tribal officials and organizations
recognized under State law that are involved in Federal
water programs, of a facilities or resource protection
and development plan, including appropriate engineering
plans and specifications.
(B) Legal and institutional structures.--
Establishment of such legal and institutional
structures as are necessary to ensure the effective
long-term operation of the project by the non-Federal
interest.
(3) Cost sharing.--
(A) In general.--The Federal share of project costs
under each local cooperation agreement entered into
under this subsection--
(i) shall be 75 percent; and
(ii) may be in the form of grants or
reimbursements of project costs.
(B) Credit for design work.--The non-Federal
interest shall receive credit, not to exceed 6 percent
of the total construction costs of a project, for the
reasonable costs of design work completed by the non-
Federal interest before entering into a local
cooperation agreement with the Secretary for the
project.
(C) Credit for interest.--In case of a delay in the
funding of the Federal share of the costs of a project
that is the subject of an agreement under this section,
the non-Federal interest shall receive credit for
reasonable interest incurred in providing the Federal
share of the costs of the project.
(D) Land, easements, and rights-of-way credit.--The
non-Federal interest shall receive credit for land,
easements, rights-of-way, and relocations toward the
non-Federal share of project costs (including all
reasonable costs associated with obtaining permits
necessary for the construction, operation, and
maintenance of the project on publicly owned or
controlled land), but not to exceed 25 percent of total
project costs.
(E) Consideration of water rate impacts for local
cost share.--
(i) In general.--The non-Federal share of
the cost of constructing a project under this
Act shall be reduced, using the national
affordability criteria for water rate
percentages relating to State average medium
household income developed by the Environmental
Protection Agency, by 5 percent for each /2\
percent by which the rate for affordability
relating to the project area exceeds the
average State-wide rate for affordability.
(ii) Multicounty projects.--With respect to
a multicounty project under this Act, the
average of all affordability rates applicable
in the area covered by the project shall be
used for the purpose of establishing the local
share of the costs of the project.
(F) Operation and maintenance.--The non-Federal
share of operation and maintenance costs for projects
constructed with assistance provided under this section
shall be 100 percent.
(e) Applicability of Other Federal and State Laws.--Nothing in this
section waives, limits, or otherwise affects the applicability of any
provision of Federal or State law that would otherwise apply to a
project to be carried out with assistance provided under this section.
(f) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section $60,000,000 for the period
beginning with fiscal year 2005, to remain available until expended.
Output: Water Infrastructure Revitalization Act - Directs the Secretary of the Army, acting through the Chief of Engineers, to establish a program to provide environmental assistance to non-Federal interests in North Dakota, which may be provided in the form of design and construction assistance for water-related environmental infrastructure and resource protection and development projects.

Requires projects to be publicly owned as a prerequisite for assistance.

Directs the Secretary to enter into local cooperation agreements with non-Federal interests for project design and construction. Sets the Federal share of project costs under local cooperation agreements at 75 percent.

Requires a reduction in the non-Federal share of the cost of constructing projects under this Act, using a Federal formula for water rate affordability, where the rate for affordability relating to the project area exceeds the average State-wide rate by a specified percentage.

Sets the non-Federal share of operation and maintenance costs for projects constructed with assistance under this Act at 100 percent.