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 Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Office of Strategic Services
Congressional Gold Medal Act''.

SEC. 2. FINDINGS.

The Congress finds the following:
(1) The Office of Strategic Services (OSS) was America's
first effort to implement a system of strategic intelligence
during World War II and provided the basis for the modern-day
American intelligence and special operations communities. The
U.S. Special Operations Command and the National Clandestine
Service chose the OSS spearhead as their insignias.
(2) OSS founder General William J. Donovan is the only
person in American history to receive our Nation's four highest
decorations, including the Medal of Honor. Upon learning of his
death in 1959, President Eisenhower called General Donovan the
''last hero''. In addition to founding and leading the OSS,
General Donovan was also selected by President Roosevelt, who
called him his ''secret legs'', as an emissary to Great Britain
and continental Europe before the United States entered World
War II.
(3) All the military branches during World War II
contributed personnel to the OSS. The present-day Special
Operations Forces trace their lineage to the OSS. Its Maritime
Unit was a precursor to the U.S. Navy SEALs. The OSS
Operational Groups and Jedburghs were forerunners to U.S. Army
Special Forces. The 801st/492nd Bombardment Group
(''Carpetbaggers'') were progenitors to the Air Force Special
Operations Command. The Marines who served in the OSS,
including the actor Sterling Hayden (a Silver Star recipient),
Col. William Eddy (a Distinguished Service Cross recipient who
was described as the ''nearest thing the United States has had
to a Lawrence of Arabia''), and Col. Peter Ortiz (a two-time
Navy Cross recipient), were predecessors to the Marine Special
Operations Command. U.S. Coast Guard personnel were recruited
for the Maritime Unit and its Operational Swimmer Group.
(4) The OSS organized, trained, supplied, and fought with
resistance organizations throughout Europe and Asia that played
an important role in America's victory during World War II.
General Eisenhower credited the OSS's covert contribution in
France to the equivalent to having an extra military division.
General Eisenhower told General Donovan that if it did nothing
else, the photographic reconnaissance conducted by the OSS
prior to the D-Day Invasion justified its creation.
(5) Four future directors of central intelligence served as
OSS officers: William Casey, William Colby, Allen Dulles, and
Richard Helms.
(6) Women comprised more than one-third of OSS personnel
and played a critical role in the organization. They included
Virginia Hall, the only civilian female to receive a
Distinguished Service Cross in World War II, and Julia Child.
(7) OSS recruited Fritz Kolbe, a German diplomat who became
America's most important spy against the Nazis in World War II.
(8) America's leading scientists and scholars served in the
OSS Research and Analysis Branch, including Ralph Bunche, the
first African-American to receive the Nobel Peace Prize;
Pulitzer Prize-winning historian Arthur Schlesinger, Jr.;
Supreme Court Justice Arthur Goldberg; Sherman Kent; John King
Fairbank; and Walt Rostow. Its ranks included seven future
presidents of the American Historical Association, five of the
American Economic Association, and two Nobel laureates.
(9) The U.S. Department of State's Bureau of Intelligence
and Research traces its creation to the OSS Research and
Analysis Branch.
(10) James Donovan, who was portrayed by Tom Hanks in the
Steven Spielberg movie ''Bridge of Spies'' and negotiated the
release of U-2 pilot Francis Gary Powers, served as General
Counsel of the OSS.
(11) The OSS invented and employed new technology through
its Research and Development Branch, inventing new weapons and
revolutionary communications equipment. Dr. Christian
Lambertsen invented the first underwater rebreathing apparatus
that was first utilized by the OSS and is known today as SCUBA.
(12) OSS Detachment 101 operated in Burma and pioneered the
art of unconventional warfare. It was the first United States
unit to deploy a large guerrilla army deep in enemy territory.
It has been credited with the highest kill/loss ratio for any
infantry-type unit in American military history and was awarded
a Presidential Unit Citation.
(13) Its X-2 branch pioneered counterintelligence with the
British and established the modern counterintelligence
community. The network of contacts built by the OSS with
foreign intelligence services led to enduring Cold War
alliances.
(14) Operation Torch, the Allied invasion of French North
Africa in November 1942, was aided by the networks established
and information acquired by the OSS to guide Allied landings.
(15) OSS Operation Halyard rescued more than 500 downed
airmen trapped behind enemy lines in Yugoslavia, one of the
most daring and successful rescue operations of World War II.
(16) OSS ''Mercy Missions'' at the end of World War II
saved the lives of thousands of Allied prisoners of war whom it
was feared would be murdered by the Japanese.
(17) The handful of surviving men and women of the OSS whom
General Donovan said performed ''some of the bravest acts of
the war'' are members of the ''Greatest Generation''. They have
never been collectively recognized for their heroic and
pioneering service in World War II.

SEC. 3. CONGRESSIONAL GOLD MEDAL.

(a) Presentation Authorized.--The Speaker of the House of
Representatives and the President pro tempore of the Senate shall make
appropriate arrangements for the presentation, on behalf of the
Congress, of a gold medal of appropriate design in commemoration to the
members of the Office of Strategic Services (OSS), in recognition of
their superior service and major contributions during World War II.
(b) Design and Striking.--For purposes of the presentation referred
to in subsection (a), the Secretary of the Treasury (referred to in
this Act as the ''Secretary'') shall strike a gold medal with suitable
emblems, devices, and inscriptions, to be determined by the Secretary.
(c) Smithsonian Institution.--
(1) In general.--Following the award of the gold medal in
commemoration to the members of the Office of Strategic
Services under subsection (a), the gold medal shall be given to
the Smithsonian Institution, where it will be displayed as
appropriate and made available for research.
(2) Sense of congress.--It is the sense of Congress that
the Smithsonian Institution should make the gold medal received
under paragraph (1) available for display elsewhere,
particularly at other appropriate locations associated with the
Office of Strategic Services.

SEC. 4. DUPLICATE MEDALS.

The Secretary may strike and sell duplicates in bronze of the gold
medal struck pursuant to section 3 under such regulations as the
Secretary may prescribe, at a price sufficient to cover the cost
thereof, including labor, materials, dies, use of machinery, and
overhead expenses, and the cost of the gold medal.

SEC. 5. STATUS OF MEDALS.

(a) National Medals.--The medals struck pursuant to this Act are
national medals for purposes of chapter 51 of title 31, United States
Code.
(b) Numismatic Items.--For purposes of section 5134 of title 31,
United States Code, all medals struck under this Act shall be
considered to be numismatic items.
[EX A]: Office of Strategic Services Congressional Gold Medal Act This bill requires the Speaker of the House of Representatives and the President pro tempore of the Senate to arrange for the presentation of a Congressional Gold Medal to the members of the Office of Strategic Services in recognition of their service and contributions during World War II.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as ''The American Horse Slaughter Prevention
Act''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) Horses have played a significant role in the history
and culture of the United States.
(2) Horses in the United States are not raised for food or
fiber.
(3) As a non-food and recreational animal, horses should be
protected from slaughter.
(4) The foreign-owned horse slaughter industry has
slaughtered and exported for human consumption over 3 million
American horses in the last 2 decades.
(5) Approximately 55,000 American horses are slaughtered
for human consumption annually in the United States by foreign-
owned slaughterhouses. Tens of thousands of live horses are
exported from the United States annually for slaughter.
(6) Horses slaughtered in these foreign-owned plants in the
United States have often been hauled several thousand miles
over several days, contrary to acceptable non-slaughter
standards for water, food, and rest.
(7) Many horses shipped to slaughter are young, healthy
animals. Others are old, sick, blind, crippled and in otherwise
poor condition and are unfit to withstand the rigors of long
travel. Horses sent to be slaughtered are often shipped on
crowded double deck trucks designed for shorter necked species
such as pigs, cattle and sheep, and are forced to travel in a
bent position which can result in suffering, injury and death.
(8) Killing of horses by foreign-owned slaughterhouses in
the United States contrasts with the preferable method of
killing by chemical euthanasia.
(9) Horses endure repeated blows to the head with stunning
equipment that often does not render the animals unconscious.
Some horses proceed still conscious through the remaining
stages of slaughter being bled out and dismembered.
(10) Because horses in America are not food animals,
veterinarians commonly prescribe and treat horses with potent
drugs that may reside in the horseflesh and be dangerous when
consumed by humans.
(11) Because of the lack of disclosure on the part of the
agents and dealers for the slaughter plants people's horses are
many times acquired and slaughtered through fraud and
misrepresentation. Slaughter also provides a quick and
evidence-free outlet for stolen horses.
(12) The imposition of a ban on the sale of horseflesh for
human consumption, regardless of its source, is consistent with
the international obligations of the United States because it
applies equally to domestic and foreign producers and avoids
any discrimination among foreign sources of competing products.
Such a ban is also consistent with provisions of international
agreements to which the United States is a party that expressly
allow for measures designed to protect the health and welfare
of animals and to enjoin the use of deceptive trade practices
in international or domestic commerce.

SEC. 3. PURPOSE.

The purpose of this Act is --
(1) to prohibit the slaughter of horses for human
consumption;
(2) to prohibit the sale, possession, and trade of
horseflesh for human consumption;
(3) to prohibit the sale, possession, and trade of live
horses for slaughter for human consumption.

SEC. 4. DEFINITIONS.

For the purposes of this Act, the following definitions apply:
(1) Euthanasia.--The term ''euthanasia'' means to kill an
animal humanely by means that immediately renders the animal
unconscious, with this state remaining until the animal's swift
death.
(2) Export.--The term ''export'' means to take from any
place subject to the jurisdiction of the United States to a
place not subject to such jurisdiction, whether or not the
taking constitutes an exportation within the meaning of the
customs laws of the United States.
(3) Horse.--The term ''horse'' means all members of the
equid family, including horses, ponies, donkeys, mules, asses,
and burros.
(4) Horseflesh.--The term ''horseflesh'' means the flesh of
a dead horse, including the animal's viscera, skin, hair, hide,
hooves, and bones.
(5) Human consumption.--The term ''human consumption''
means ingestion by people as a source of food.
(6) Import.--The term ''import'' means to bring into any
place subject to the jurisdiction of the United States from a
place not subject to such jurisdiction, whether or not the
bringing constitutes an importation within the meaning of the
customs laws of the United States.
(7) Person.--The term ''person'' means--
(A) an individual, corporation, partnership, trust,
association, or other private entity;
(B) an officer, employee, agent, department, or
instrumentality of--
(i) the Federal Government; or
(ii) any State, municipality, or political
subdivision of State; or
(C) any other entity subject to the jurisdiction of
the United States.
(8) Secretary.--The term ''Secretary'' means the Secretary
of Agriculture.
(9) Slaughter.--The term ''slaughter'' means the commercial
slaughter of one or more horses with the intent to sell,
barter, or trade the flesh for human consumption.
(10) State.--The term ''State'' means the several States,
the District of Columbia, the Commonwealth of Puerto Rico, the
Virgin Islands, Guam, the Commonwealth of the Northern Mariana
Islands, American Samoa, and any other territory, or possession
of the United States.
(11) Transport.--The term ''transport'' means to move by
any means, or to receive or load onto a vehicle for the purpose
of movement.
(12) United states.--The term ''United States'' means the
customs territory of the United States, as defined in general
note 2 of the Harmonized Tariff Schedule of the United States.

SEC. 5. PROHIBITED ACTS.

(a) In General.--A person shall not--
(1) slaughter a horse for human consumption;
(2) import into, or export from, the United States
horseflesh for human consumption or live horses intended for
slaughter for human consumption;
(3) sell or barter, offer to sell or barter, purchase,
possess, transport, deliver, or receive horseflesh for human
consumption or live horses intended for slaughter for human
consumption; or
(4) solicit, request, or otherwise knowingly cause any act
prohibited under paragraph (1), (2), or (3).

SEC. 6. PENALTIES AND ENFORCEMENT.

(a) Criminal Penalties.--A person who violates section 5 shall be
fined under title 18, United States Code, imprisoned for not more than
1 year, or both.
(b) Civil Penalties.--
(1) In general.--Any person who violates any provision of
section 5 shall, in addition to any other civil or criminal
penalty that may be imposed under title 18, United States Code,
or any other provision of law, be assessed, by the Secretary, a
civil penalty of not more than $5,000 but not less than $2,500,
and shall have confiscated all horses in that person's physical
or legal possession at the time of arrest, if said horses are
intended for slaughter.
(2) Debarment.--The Secretary shall prohibit a person from
importing, exporting, transporting, trading, or selling horses
in the United States, if the Secretary finds that the person
has engaged in a pattern or practice of actions that has
resulted in a final judicial or administrative determination
with respect to the assessment of criminal or civil penalties
for violations of any provision of this Act
(c) Notice; Hearing.--No monetary penalty may be assessed under
this subsection against a person unless the person is given notice and
opportunity for a hearing with respect to such violation in accordance
with section 554 of title 5, United States Code.
(d) Enforcement.--
(1) Use of personnel.--The Secretary shall enforce this
Act, and may use, by agreement, the personnel, services, and
facilities of any other Federal, State, or local agency for the
purposes of enforcing this Act. For good cause shown, the
Secretary may remit or mitigate any civil penalty.
(2) Execution of process; arrest; search; seizure.--Any
person authorized by the Secretary to enforce this Act may
execute any warrant or process issued by any officer or court
of competent jurisdiction to enforce this Act. Such a person so
authorized may, in addition to any other authority conferred by
law--
(A) with or without warrant or other process,
arrest any person committing in his presence or view a
violation of this Act or the regulations issued
thereunder;
(B) seize the cargo of any truck or other
conveyance used or employed to violate this Act or the
regulations issued hereunder or which reasonably
appears to have been so used or employed; and
(C) seize, whenever and wherever found, all horses
and horseflesh possessed in violation of this Act or
the regulations issued thereunder and dispose of them,
in accordance with this section and regulations
prescribed by the Secretary.
(3) Placement of confiscated horses.--
(A) Temporary placement.--After confiscation of a
live horse pursuant to this Act, the arresting
authorities shall work with animal welfare societies
and animal control departments to ensure the temporary
placement of the horse with an animal rescue facility
that is an organization described in section 501(c)(3)
of the Internal Revenue Code of 1986 and is exempt from
taxation under section 501(a) of such Code, while the
person charged with violating this Act is prosecuted.
If placement at such a facility is not possible, the
arresting authorities shall work with animal welfare
societies and animal control departments to temporarily
place the horse with a facility that has as its primary
purpose the humane treatment of animals, or another
suitable location.
(B) Bonds.--
(i) Posting of bond.--The owner of a horse
confiscated pursuant to this Act may prevent
permanent placement of the horse by the
facility that has temporary custody of the
horse by posting a bond with the court in an
amount the court determines is sufficient to
provide for the necessary care and keeping of
the horse for at least 60 days, including the
day on which the horse was taken into custody.
Such bond shall be filed with the court within
10 days after the horse is confiscated. If a
bond is not so posted, the custodial facility
shall determine permanent placement of the
horse in accordance with reasonable practices
for the humane treatment of animals. If the
animal has not yet been returned to the owner
at the end of the time for which expenses are
covered by the bond, and if the owner desires
to prevent permanent placement of the animal by
the custodial facility, the owner shall post a
new bond with the court within ten days
following the prior bond's expiration. If a new
bond is not so posted, the custodial facility
shall determine permanent placement of the
horse in accordance with reasonable practices
for the humane treatment of animals.
(ii) Costs for providing care for horse
deducted from bond.--If a bond has been posted
in accordance with clause (i), the custodial
facility may draw from the bond the actual
reasonable costs incurred by the facility in
providing the necessary care and keeping of the
confiscated horse from the date of the initial
confiscation to the date of final disposition
of the horse in the criminal action charging a
violation of this Act.
(C) Permanent placement.--Any horse confiscated
pursuant to this Act and not returned to the owner
thereafter (except where otherwise provided in
paragraph (4)) shall be placed permanently with an
animal rescue facility or other suitable facility as
described in this section upon--
(i) the conviction of the horse's owner
pursuant to this Act;
(ii) the owner's surrender of the horse;
(iii) the failure of the horse's owner to
post a bond as required in accordance with
subparagraph (B); or
(iv) the Secretary's inability to identify
the owner.
(4) Euthanasia of horses.--
(A) Emergency circumstances.--The Secretary or any
law enforcement individual charged with enforcing this
Act may order or perform the immediate euthanasia of
any horse in the field when such horse is injured
beyond recovery and suffering irreversibly. Methods
used shall be in accordance with the most recent Report
of the American Veterinary Medical Association's Panel
on Euthanasia (2000) and State and local laws and may
include gunshot, but shall not include electrocution or
penetrating captive bolt.
(B) Horses beyond recovery and unplaceable.--The
Secretary or any individual charged with enforcing this
Act may order the euthanasia of any confiscated horse
when injured, disabled, or diseased beyond recovery or
when placement at an animal rescue facility or other
suitable facility, as described in this section, is not
possible within 90 days of any circumstance as
described in section 6(d)(3)(C). An equine or large-
animal veterinarian shall perform the euthanasia rated
''Acceptable'' for horses in the most recent Report of
the American Veterinary Medical Association's Panel on
Euthanasia (2000), but shall not include penetrating
captive bolt, electrocution, gunshot, or other non-
chemical means.
(e) Funding of Animal Rescue Facilities.--
(1) Grants.--To the extent that funds are made available
for this purpose by Acts of appropriation, the Secretary shall
make grants to animal rescue facilities described in this
section that have given adequate assurances to the Secretary
that they are willing to accept horses confiscated pursuant to
this Act.
(2) Penalties, fines, and forfeited property.--Amounts
received as penalties, fines, or forfeited property under this
Act shall be used for the care of any live horses seized from
violators of this Act and taken into the possession of the
United States or placed with an animal rescue facility as
described in this section.
(f) Calculation of Violations.--For purposes of this section, a
separate offense shall be calculated as follows:
(1) Each live horse transported, traded, slaughtered, or
possessed in violation of this Act shall constitute a separate
offense.
(2) Every four hundred pounds or less of confiscated
horseflesh shall constitute a separate offense.

SEC. 7. REPORT ON ENFORCEMENT EFFORTS.

Not later than 2 years after the date of the enactment of this
Act, and on an annual basis thereafter, the Secretary shall submit a
report to Congress on the efforts of the United States Government to
enforce the provisions of this Act and the adequacy of the resources to
do so.

SEC. 8. EXEMPTIONS.

(a) In General.--Except as provided in section 5, nothing in this
Act shall be construed to affect the regulation by any State of its
horse population.
(b) Exception for Designated Law Enforcement Official Purposes.--A
person described in section 4(7)(B) may engage in activities described
in paragraphs (2), (3), and (4) of section 5 solely for purposes of
enforcing this Act.

SEC. 9. DATE OF ENFORCEMENT.

This Act shall take effect one year after the date of the
enactment of this Act.
[EX A]: The American Horse Slaughter Prevention Act - Prohibits a person from: (1) slaughtering a horse for human consumption; (2) importing to, or exporting from, the United States horseflesh or horses for human consumption; (3) selling, bartering, transferring, receiving, or distributing horseflesh or horses for human consumption; or (4) soliciting or knowingly causing any such actions.Sets forth provisions respecting: (1) criminal and civil penalties; (2) enforcement authority of the Secretary of Agriculture; (3) placement of confiscated horses; (4) euthanasia of unplaceable or severely injured or diseased horses; (4) funding of animal rescue facilities; and (5) exemptions.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Corporate Accountability Tax Gap Act
of 2005''.

SEC. 2. AVAILABILITY OF CERTAIN TAX INFORMATION OF PUBLICLY TRADED
CORPORATIONS.

(a) In General.--Section 6103 of the Internal Revenue Code of 1986
is amended by redesignating subsection (q) as subsection (r) and by
inserting after subsection (p) the following new subsection:
''(q) Public Disclosure of Certain Corporate Tax Information.--
''(1) In general.--Each specified corporation shall, on the
date that it files its return of tax imposed by chapter 1 for
each taxable year, electronically file the information
described in paragraph (2) for such year. Not later than 30
days after receiving such information, the Secretary shall make
it electronically available to the public as a single document
and as part of a searchable database as provided in paragraph
(3).
''(2) Information.--The information described in this
paragraph with respect to a corporation for a taxable year are
the following items:
''(A) Net corporate income tax as shown on the
return for such year.
''(B) Amount shown as Federal income tax expense on
its annual statement (if any) filed with the Securities
and Exchange Commission.
''(C) Taxable income as shown on such return.
''(D) Adjusted book income.
''(E) The portion of the total difference between
taxable income and adjusted book income which is
attributable to each of the following:
''(i) Transactions disclosable under
section 6011.
''(ii) Depreciation differences.
''(iii) Stock options.
''(iv) Income from entities consolidated
for book income purposes but not for Federal
income tax purposes.
''(v) Income from pension funds or tax-
exempt bonds.
''(vi) Other items, pursuant to regulations
prescribed by the Secretary.
''(F) An explanation of the differences between
taxable income and adjusted book income that are
attributable to one or more of the following:
''(i) Transactions referred to in
subparagraph (E)(i).
''(ii) Other items specified in regulations
referred to in subparagraph (E)(vi).
''(iii) Any additional information that the
Secretary determines would be useful in
enforcing this title, including any information
which is an indicia of abusive tax avoidance
schemes.
''(3) Access.--The Secretary shall make the information
described in paragraph (2) accessible electronically by a
search which uses the following items:
''(A) Name of the corporation.
''(B) Headquarters location by postal zip code.
''(C) Each category of such information.
''(D) Taxable year or other time period to which
such information relates.
''(E) The CUSIP identification number under which
the corporation files reports with the Securities and
Exchange Commission.
''(4) Specified corporation.--For purposes of this
subsection, the term 'specified corporation' means--
''(A) any corporation issuing any class of
securities required to be registered under section 12
of the Securities Exchange Act of 1934, and
''(B) any other domestic corporation which is a
member of an affiliated group (as defined in section
1504) which includes a corporation described in
subparagraph (A).
In the case of a corporation which is a member of an affiliated
group filing a consolidated return, the term 'specified
corporation' means such group and not each member thereof.
''(5) Other definitions.--For purposes of this subsection--
''(A) Net corporate income tax.--The term 'net
corporate income tax' means the sum of regular tax
liability (as defined by section 26(b)) and the tax
imposed by section 55, reduced by the credits allowable
under part IV of subchapter A of chapter 1.
''(B) Adjusted book income.--The term 'adjusted
book income' means book income reported to the
Securities and Exchange Commission (or to shareholders)
without reduction for preferred stock dividends,
Federal income taxes, and income, war profits, or
excess profits taxes imposed by any foreign country or
possession of the United States.''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to taxable years ending after the date of the enactment of this
Act.

SEC. 3. STUDY OF TAX SHELTER ACTIVITY.

(a) Study.--The Secretary of the Treasury (or the Secretary's
delegate) shall, in coordination with the Joint Committee on Taxation,
Committee on Finance of the Senate, and the Committee on Ways and Means
of the House of Representatives, conduct a study of recent known
corporate tax shelter activity, including information gained from the
tax shelter amnesty announced in Internal Revenue Service Announcement
2002-02 and from the study of Enron tax returns by the Committee on
Finance of the Senate.
(b) Report.--Not later than 1 year after the date of the enactment
of this Act, the report of such study shall be submitted to the
Committee on Finance of the Senate and the Committee on Ways and Means
of the House of Representatives. Such report shall include
recommendations (if any) for--
(1) requiring additional information on the reconciliation
of book/tax accounting and publicly disclosing that additional
information under section 6103(q) of the Internal Revenue Code
of 1986, and
(2) publicly disclosing additional information from the
corporate income tax return.
Such report also shall include a description of the actions that such
Secretary has taken toward implementing any such recommendations.
[EX A]:
Corporate Accountability Tax Gap Act of 2005 - Amends the Internal Revenue Code to provide for public disclosure of certain information of publicly traded corporations, including: (1) net corporate income tax and taxable income as shown on the corporation's current year tax return; (2) adjusted book income; and (3) differences between taxable income and adjusted book income due to certain transactions, depreciation differences, stock options, and other factors. Directs the Secretary of the Treasury to conduct a study of corporate tax shelter activity.