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.

This Act may be cited as the ''Accurate Education for Prenatal
Screenings Act''.

SEC. 2. CELL-FREE DNA PRENATAL SCREENING EDUCATION PROGRAMS.

Part B of title III of the Public Health Service Act is amended by
inserting, after section 317T (42 U.S.C. 247b-22), the following:

''SEC. 317U. CELL-FREE DNA PRENATAL SCREENING EDUCATION PROGRAMS.

''(a) Education Programs.--With respect to cell-free DNA prenatal
screening, the Secretary, acting through the Director of the Centers
for Disease Control and Prevention, shall develop, implement, and
maintain two programs, one for patients and one for health care
providers, to educate patients and health care providers regarding
matters including--
''(1) the purposes and definitions of such screenings;
''(2) the reasons for patients and health care providers to
consider such screenings;
''(3) the conditions such screenings may detect, including
accurate and up-to-date information about such conditions'
clinical features, prognoses, and treatments according to
relevant national disability organizations and medical
professional societies;
''(4) the risks and benefits of, and alternatives to, the
various methods of administering such screenings and prenatal
diagnostic testings, including the option to forego such
screenings and testings, as per guidelines established by
medical professional societies;
''(5) the possible results of such screenings;
''(6) the accuracy of the results of such screenings,
including positive predictive value, negative predictive value,
specificity, sensitivity, the inability of such screenings to
reliably diagnose chromosomal abnormalities, and the fact that
such screenings may yield false-positive and false-negative
results;
''(7) the need for diagnostic testing, and counseling by a
genetics professional, for patients whose screenings yield
positive, abnormal, or indeterminate results; and
''(8) the need for communication of screening results to
patients and appropriate follow up per guidelines established
by medical professional societies.
''(b) Materials.--Each program developed under this section shall
include the provision of materials that--
''(1) contain information that is peer-reviewed, balanced,
accurate, and up-to-date;
''(2) enable the respective target audience to understand
the available options with regards to cell-free DNA prenatal
screenings, other prenatal screenings, and diagnostic tests;
''(3) promote the informed consent, and enhance the
decision-making processes of, the respective target audience
before and after such screenings;
''(4) contain information that appropriately addresses the
diversity of the patient population, including patients
proficient in languages other than English; and
''(5) contain contact information for relevant services and
support organizations for patients.
''(c) Assessment.--In developing, implementing, and maintaining
programs and materials under this section, the Secretary, acting
through the Director of the Centers for Disease Control and Prevention,
shall--
''(1) consult with relevant medical professional,
disability support, patient advocacy, parents, and genetics
professionals organizations;
''(2) consult with companies and laboratories that perform
cell-free DNA prenatal screenings or develop the technologies
for such screenings;
''(3) assess and evaluate existing education activities and
materials for health care providers and patients related to
such screenings; and
''(4) take the results of such consultations, assessment,
and evaluation into account in developing educational programs
and materials under this section.
''(d) Annual Report.--Not later than 16 months after the date of
enactment of this section and annually thereafter, the Secretary shall
submit a progress report to the Congress with respect to--
''(1) the development and implementation of the education
programs established under this section;
''(2) the accessibility of each program to its respective
target audience;
''(3) the adoption of each program by its respective target
audience; and
''(4) the Secretary's efforts to ensure health care
providers and patients receive the materials created pursuant
to this section.
''(e) Deadline.--The Secretary shall develop and implement the
education programs required by section 317U of the Public Health
Service Act (as added by subsection (a)) not later than 1 year after
the date of enactment of this Act''.

Answer: Accurate Education for Prenatal Screenings Act Amends the Public Health Service Act to direct the Centers for Disease Control and Prevention (CDC) to develop, implement, and maintain two programs, one to educate patients and one to educate health care providers regarding: the purposes and definitions of cell-free DNA prenatal screenings; the reasons for patients and providers to consider such screenings; the conditions such screenings may detect; the risks and benefits of, and alternatives to, the various methods of administering such screenings and prenatal diagnostic testing; the possible results of such screenings and the accuracy of such results; the need for diagnostic testing, and counseling by a genetics professional, for patients whose screenings yield positive, abnormal, or indeterminate results; and the need for communication of results to patients and appropriate follow-up per guidelines established by medical professional societies. Requires each program to provide materials that: contain information that is peer-reviewed, balanced, accurate, and up-to-date; enable the respective target audience to understand the available options with regard to such screenings, other prenatal screenings, and diagnostic tests; promote the informed consent of, and enhance the decision-making processes of, the respective target audience before and after such screenings; contain information that appropriately addresses the diversity of the patient population; and contain contact information for relevant services and support organizations for patients. Requires CDC to submit annual reports regarding: the development and implementation of such programs; the accessibility of each program to, and the adoption of each program by, its respective target audience; and CDC's efforts to ensure that providers and patients receive the materials created pursuant to this Act.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Adult Day Achievement Center
Enhancement Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) One in 6 people in the United States lives with a
neurological disease or condition that can often result in
disability, and which may require the individual to seek
assistance in carrying out the activities of daily living.
Neurological diseases or conditions such as multiple sclerosis
(MS), early-onset Parkinson's disease, and traumatic brain
injury (TBI) often affect younger adults in the middle of their
lives.
(2) Multiple sclerosis is a chronic, often disabling
disease that attacks the central nervous system with symptoms
ranging from numbness in limbs to paralysis and loss of vision.
Most individuals with MS are diagnosed between the ages of 20
and 50. It is estimated that more than 400,000 individuals in
the United States are living with MS. Individuals living with
MS who experience more severe forms of the disease are likely
to require either home care or nursing home placement, though
the vast majority would prefer to remain at home to receive the
care they need. Where home care is concerned, approximately 80
percent of such care is provided by informal, unpaid,
caregivers who are generally family members.
(3) Parkinson's disease is a chronic, progressive
neurological disease. The 4 primary symptoms of Parkinson's
disease are tremor, or trembling in hands, arms, legs, jaw, and
face; rigidity, or stiffness of the limbs and trunk;
bradykinesia, or slowness of movement; and postural
instability, or impaired balance and coordination. It is
estimated that nearly 1,000,000 individuals live with
Parkinson's disease and, of those individuals, 5 to 10 percent
are diagnosed with the disease before age 60 and deemed
''early-onset''.
(4) Traumatic brain injury is a neurological condition that
typically results from a blow or jolt to the head or a
penetrating head injury and that can impact one or more parts
of the brain, thereby temporarily or permanently disrupting
normal brain function. The Centers for Disease Control and
Prevention estimates that 1,400,000 new cases of TBI occur
annually, resulting in disabilities affecting up to 90,000
individuals among a broad range of age groups. Traumatic brain
injury is a serious issue that affects military service
members. Estimates in prior military conflicts, indicate that
TBI was present in 14 to 20 percent of surviving casualties.
(5) Family caregivers are a crucial source of support and
assistance for individuals suffering with disabilities. Family
caregivers, the majority of whom are women, provide an
estimated $306,000,000,000 in unpaid services annually. The
current pool of potential family caregivers is dwindling, from
11 potential caregivers for each individual needing care today
to a projected ratio of 4 potential caregivers for each such
individual by 2050.
(6) Recent studies indicate that the total estimated cost
to employers for full-time employees with intensive caregiving
responsibilities is $17,100,000,000 annually. The total
estimated cost to employers for all full-time, employed
caregivers is $33,600,000,000 annually.
(7) Adult day programs can offer services, including
medical care, rehabilitation therapies, dignified assistance
with the activities of daily living, nutrition therapy, health
monitoring, social interaction, stimulating activities, and
transportation to seniors, individuals with disabilities, and
younger adults with chronic diseases.
(8) Adult day programs geared toward individuals living
with neurological diseases or conditions such as MS,
Parkinson's disease, TBI, or other similar diseases or
conditions, provide an important response to the needs of
individuals living with these conditions and the caregivers of
such individuals. Adult day programs can help to ameliorate
symptoms, reduce dependency, provide important socialization
opportunities, and maintain quality of life.
(9) Adult day programs have been shown to provide a range
of documented benefits, including improvements in functional
status, social support, and reductions in fatigue, depression,
and pain. Adult day programs also reduce ongoing medical care
and hospital costs and decrease admissions to nursing home
facilities, which can be costly for many families, by allowing
individuals to receive health and social services while
continuing to live at home.
(10) There are currently few adult day programs focused on
younger adult populations in the United States. As a result,
the majority of individuals living with neurological diseases
are unable to access this important opportunity for maximizing
their health and wellness. Although individuals living with
neurological diseases or conditions may be able to access other
existing adult day programs, such programs are not typically
intended for younger adults living with chronic diseases or
conditions, and may not provide the appropriate services to
meet the age-related or disability status of these individuals.

SEC. 3. ESTABLISHMENT OF ADULT DAY PROGRAMS.

(a) Survey of Existing Adult Day Programs.--
(1) In general.--Not later than 90 days after the date of
the enactment of this section, the Assistant Secretary for
Aging shall initiate a comprehensive survey of current adult
day programs that provide care and support to individuals
living with neurological diseases or conditions, including
multiple sclerosis, Parkinson's disease, traumatic brain
injury, and any other similar disease or condition.
(2) Survey elements.--In carrying out the survey under
paragraph (1), the Assistant Secretary for Aging may utilize
existing publicly available research on adult day programs, and
shall--
(A) identify ongoing successful adult day programs,
including by providing a brief description of how such
programs were initially established and funded;
(B) develop a set of best practices to help guide
the establishment and replication of additional
successful adult day programs, including--
(i) program guidelines;
(ii) recommendations on the scope of
services that should be provided (which may
include rehabilitation therapy, psychosocial
support, social stimulation and interaction,
and spiritual, educational, or other such
services); and
(iii) performance goals and indicators to
measure and analyze the outcomes generated by
the services provided and to evaluate the
overall success of the program; and
(C) evaluate the extent to which the Administration
on Aging supports adult day programs, either directly
or indirectly, through current Federal grant programs.
(3) Report.--Not later than 180 days after initiating the
survey under paragraph (1), the Assistant Secretary for Aging
shall prepare and make publicly available a summary report on
the results of the survey. Such report shall include each of
the elements described in paragraph (2).
(b) Establishment of Grant Program.--
(1) In general.--Not later than 90 days after producing the
report required by subsection (a)(3), the Assistant Secretary
for Aging shall establish within the Administration on Aging a
competitive grant program for awarding grants annually to
eligible entities, based on the best practices developed under
subsection (a), to fund adult day programs.
(2) Eligible entities.--In order to be eligible for a grant
under this subsection, an entity shall demonstrate the
following:
(A) Understanding of the special needs of
individuals living with neurological diseases or
conditions such as multiple sclerosis, Parkinson's
disease, traumatic brain injury, or other similar
diseases or conditions, including the functional
abilities of such individuals and the potential
complications across all types of cases and stages of
such diseases or conditions.
(B) Understanding of the issues experienced by
family caregivers who assist a family member with a
neurological disease or condition such as multiple
sclerosis, Parkinson's disease, traumatic brain injury,
or other similar disease or condition.
(C) A capacity to provide the services recommended
by the best practices developed under subsection (a).
(3) Additional selection requirement.--The Assistant
Secretary for Aging shall not award a grant to an entity under
this subsection if the amount of the award would constitute
more than 40 percent of the operating budget of the entity in
the fiscal year for which funds for the grant are authorized to
be expended. For purposes of this subsection, the fair market
value of annual in-kind contributions of equipment or services
shall be considered as part of the operating budget of the
entity.
(4) Selection of grant recipients.--Not later than 90 days
after establishing the grant program under this subsection, the
Assistant Secretary for Aging shall award the first annual
series of grants under the program. In awarding grants under
this subsection, the Assistant Secretary shall ensure, to the
extent practicable, a diverse geographic representation among
grant recipients and that, subject to the availability of
appropriations--
(A) a minimum of 5 entities are selected as grant
recipients for the first fiscal year for which such
grants are awarded;
(B) a minimum of 10 entities are selected as grant
recipients for the second such fiscal year;
(C) a minimum of 12 entities are selected as grant
recipients for the third such fiscal year; and
(D) a minimum of 15 entities are selected as grant
recipients for the fourth such fiscal year.
(5) Report.--No later than 1 year after the initial award
of grants under this subsection, and annually thereafter, the
Assistant Secretary for Aging shall prepare and make publicly
available a brief summary report on the grant program under
this section. Each such report shall include the following:
(A) A description of the adult day programs
receiving funding under this section, including the
amount of Federal funding awarded and the expected
outcomes of each program.
(B) A description of performance goals and
indicators to monitor the progress of grant recipients
in--
(i) responding to the needs of individuals
living with neurological diseases or conditions
such as multiple sclerosis, Parkinson's
disease, traumatic brain injury, and other
similar diseases or conditions; and
(ii) assisting the family caregivers of
such individuals.
(C) Any plans for improving oversight and
management of the grant program.
(c) Definitions.--In this Act:
(1) The term ''adult day program'' means a program that
provides comprehensive and effective care and support services
to individuals living with neurological diseases or conditions
such as multiple sclerosis, Parkinson's disease, traumatic
brain injury, or other similar diseases or conditions that may
result in a functional or degenerative disability and to the
family caregivers of such individuals, and that may assist such
individuals and family caregivers in ways that--
(A) maintain or improve the functional abilities of
such individuals, or otherwise help such individuals
adjust to changing functional abilities;
(B) prevent the onset of complications associated
with severe forms of the disease or condition;
(C) promote alternatives to placement in nursing
homes;
(D) reduce the strain on family caregivers taking
care of a family member living with such a disease or
condition;
(E) focus on supporting the emotional, social, and
intellectual needs of a younger adult population; or
(F) address the needs of veterans living with such
a disease or condition.
(2) The term ''family caregiver'' means a family member or
foster parent who provides unpaid assistance (which may include
in-home monitoring, management, supervision, care and
treatment, or other similar assistance) to another adult family
member with a special need.
(d) Authorization of Appropriations.--There are authorized to be
appropriated, in addition to amounts otherwise made available for such
purpose, such sums as may be necessary to carry out this section.

Answer: Adult Day Achievement Center Enhancement Act - Requires the Assistant Secretary for Aging to initiate a comprehensive survey of current adult day programs that provide care and support to individuals living with neurological diseases or conditions, including multiple sclerosis, Parkinson's disease, or traumatic brain injury. Requires the Assistant Secretary to identify ongoing successful adult day programs and develop a set of best practices to help guide the establishment and replication of additional successful adult day programs.

Directs the Assistant Secretary to establish a competitive grant program for awarding grants annually to fund adult day programs. Defines an "adult day program" as a program that provides comprehensive and effective care and support services to individuals living with neurological diseases or conditions and to their family caregivers and that may assist them in ways that: (1) maintain or improve their functional abilities or otherwise help them adjust to their changing functional abilities; (2) prevent the onset of complications associated with severe forms of the disease or condition; (3) promote alternatives to placement in nursing homes; (4) reduce the strain on family caregivers taking care of a family member living with such a disease or condition; (5) focus on supporting the emotional, social, and intellectual needs of a younger adult population; or (6) address the needs of veterans living with such a disease or condition.

Question: SECTION 1. INCREASE IN CONTRIBUTION LIMITS AND AMOUNTS AT WHICH PHASE
OUT OF DEDUCTION BEGINS FOR INDIVIDUAL RETIREMENT ACCOUNT
CONTRIBUTIONS.

(a) Increase in Maximum Amount of Contribution to Individual
Retirement Accounts.--
(1) In general.--Subparagraph (A) of section 219(b)(1) of
the Internal Revenue Code of 1986 (relating to maximum amount
of deduction) is amended by striking ''$2,000'' and inserting
''the applicable amount''.
(2) Applicable amount.--Subsection (b) of section 219 of
such Code is amended by adding at the end the following new
paragraph:
''(5) Applicable amount.--
''(A) In general.--For purposes of paragraph (1),
the term 'applicable amount' means--
''(i) for any taxable year beginning in
1997, $2,500,
''(ii) for any taxable year beginning after
1997 and before 2006, the applicable amount
determined under this paragraph for the
preceding taxable year, increased by $500, and
''(iii) for any taxable year beginning
after 2005, $7,000.
''(B) Inflation adjustment.--In the case of a
taxable year beginning in a calendar year after 2006,
the $7,000 amount contained in subparagraph (A)(iii)
shall be increased by an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment under
section 1(f)(3) for the calendar year in which
the taxable year begins, determined by
substituting 'calendar year 2005' for 'calendar
year 1992' in subparagraph (B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10, such amount shall be rounded
to the nearest multiple of $10.''
(b) Increase of Amounts at Which Phase-Out Of Deduction For IRA
Contributions Begins.--
(1) In general.--Clauses (i) and (ii) of section
219(g)(3)(B) of such Code (relating to limitation on deduction
for active participants in certain pension plans) are amended
to read as follows:
''(i) in the case of a taxpayer filing a
joint return--
''(I) for taxable years beginning
in 1997, $50,000,
''(II) for taxable years beginning
after 1997 and before 2003, the
applicable dollar amount determined
under this subclause for the preceding
taxable year, increased by $10,000, and
''(III) for taxable years beginning
after 2002, $110,000.
''(ii) in the case of any other taxpayer
(other than a married individual filing a
separate return)--
''(I) for taxable years beginning
in 1997, $30,000,
''(II) for taxable years beginning
after 1997 and before 2003, the
applicable dollar amount determined
under this subclause for the preceding
taxable year, increased by $5,000, and
''(III) for taxable years beginning
after 2002, $60,000, and''
(2) Inflation adjustment.--Paragraph (3) of section 219(g)
of such Code is amended by adding at the end the following new
subparagraph:
''(C) Inflation adjustment.--In the case of a
taxable year beginning in a calendar year after 2003,
the $110,000 amount contained in subparagraph
(B)(i)(III) and the $60,000 amount contained in
subparagraph (B)(ii)(III) shall each be increased by an
amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment under
section 1(f)(3) for the calendar year in which
the taxable year begins, determined by
substituting 'calendar year 2004' for 'calendar
year 1992' in subparagraph (B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $100, such amount shall be rounded
to the nearest multiple of $100.''
(c) Conforming Amendments.--
(1) Paragraph (1) of section 408(a) of such Code is amended
by striking ''$2,000'' and inserting ''the applicable amount
(as in effect under section 219(b) for such taxable year)''.
(2) Subparagraph (B) of section 408(b)(2) of such Code is
amended by striking ''$2,000'' and inserting ''the applicable
amount in effect under section 219(b) for the taxable year of
such individual''.
(3) Subsection (b) of section 408 of such Code is amended
in the last sentence by striking '$2,000'' and inserting ''the
applicable amount in effect under section 219(b) for such
taxable year''.
(4) Subparagraph (A) of section 408(d)(5) of such Code is
amended by striking ''dollar amount'' and inserting
''applicable amount''.
(5) Subsection (j) of section 408 of such Code is amended
by striking ''$2,000'' and inserting ''applicable''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1996.

SEC. 2. PENALTY-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS,
401(k) PLANS, ETC.

(a) Distributions Related to First Homes, Education, or Adoption.--
(1) In general.--Paragraph (2) of section 72(t) (relating
to exceptions to 10-percent additional tax on early
distributions from qualified retirement plans) is amended by
adding at the end the following new subparagraph:
''(E) Certain distributions from individual
retirement plans, 401(k) plans, etc.--Distributions to
an individual from an individual retirement plan, or
from amounts attributable to employer contributions
made pursuant to elective deferrals described in
subparagraph (A) or (C) of section 402(g)(3) or section
501(c)(18)(D)(iii), to the extent such distributions do
not exceed the sum of--
''(i) qualified first-time homebuyer
distributions (as defined in paragraph (7))
made during the taxable year,
''(ii) qualified education expenses (as
defined in paragraph (8)) of the taxpayer for
the taxable year, and
''(iii) qualified adoption expenses (as
defined in section 23(d), determined without
regard to section 23(d)(2)(B)) paid or incurred
by the taxpayer during the taxable year.''
(2) Definitions.--Section 72(t) is amended by adding at the
end the following new paragraphs:
''(7) Qualified first-time homebuyer distributions.--For
purposes of paragraph (2)(E)(i)--
''(A) In general.--The term 'qualified first-time
homebuyer distribution' means any payment or
distribution received by an individual to the extent
such payment or distribution is used by the individual
before the close of the 60th day after the day on which
such payment or distribution is received to pay
qualified acquisition costs with respect to a principal
residence of a first-time homebuyer who is such
individual, the spouse of such individual, or any
child, grandchild, or ancestor of such individual or
the individual's spouse.
''(B) Qualified acquisition costs.--For purposes of
this paragraph, the term 'qualified acquisition costs'
means the costs of acquiring, constructing, or
reconstructing a residence. Such term includes any
usual or reasonable settlement, financing, or other
closing costs.
''(C) First-time homebuyer; other definitions.--For
purposes of this paragraph--
''(i) First-time homebuyer.--The term
'first-time homebuyer' means any individual
if--
''(I) such individual (and if
married, such individual's spouse) had
no present ownership interest in a
principal residence during the 2-year
period ending on the date of
acquisition of the principal residence
to which this paragraph applies, and
''(II) subsection (h) or (k) of
section 1034 did not suspend the
running of any period of time specified
in section 1034 with respect to such
individual on the day before the date
the distribution is applied pursuant to
subparagraph (A).
''(ii) Principal residence.--The term
'principal residence' has the same meaning as
when used in section 1034.
''(iii) Date of acquisition.--The term
'date of acquisition' means the date--
''(I) on which a binding contract
to acquire the principal residence to
which subparagraph (A) applies is
entered into, or
''(II) on which construction or
reconstruction of such a principal
residence is commenced.
''(D) Special rule where delay in acquisition.--If
any distribution from any individual retirement plan
fails to meet the requirements of subparagraph (A)
solely by reason of a delay or cancellation of the
purchase or construction of the residence, the amount
of the distribution may be contributed to an individual
retirement plan as provided in section 408(d)(3)(A)(i)
(determined by substituting '120 days' for '60 days' in
such section), except that--
''(i) section 408(d)(3)(B) shall not be
applied to such contribution, and
''(ii) such amount shall not be taken into
account in determining whether section
408(d)(3)(A)(i) applies to any other amount.
''(8) Qualified education expenses.--For purposes of
paragraph (2)(E)(ii)--
''(A) In general.--The term 'qualified higher
education expenses' means tuition, fees, books,
supplies, and equipment required for the education of--
''(i) the taxpayer,
''(ii) the taxpayer's spouse, or
''(iii) any child (as defined in section
151(c)(3)), grandchild, or ancestor of the
taxpayer or the taxpayer's spouse,
whether or not such education takes place at an
eligible educational institution (as defined in section
135(c)(3)).
''(B) Coordination with savings bond provisions.--
The amount of qualified education expenses for any
taxable year shall be reduced by any amount excludable
from gross income under section 135.''
(3) Conforming amendment.--Subparagraph (B) of section
72(t)(2) is amended by striking ''or (D)'' and inserting '',
(D), or (E)''.
(b) Penalty-Free Distributions for Certain Unemployed Individuals
Not Limited to Health Insurance Costs and Allowed From 401(k) Plans,
Etc.--Subparagraph (D) of section 72(t)(2) is amended--
(1) in clause (i), by inserting '', or from amounts
attributable to employer contributions made pursuant to
elective deferrals described in subparagraph (A) or (C) of
section 402(g)(3) or section 501(c)(18)(D)(iii),'' after
''individual retirement plan'',
(2) in clause (i), by inserting ''and'' at the end of
subclause (I), by striking '', and'' at the end of subclause
(II) and inserting a period, and by striking subclause (III),
and
(3) by striking ''for health insurance premiums'' in the
heading.
(c) Unlimited Penalty-Free Distributions for Medical Care and
Expanded Definition of Dependents for Purposes of Such Distributions.--
Subparagraph (B) of section 72(t)(2) is amended by striking ''medical
care'' and all that follows and inserting ''medical care, determined--
''(i) without regard to whether the
employee itemizes deductions for such taxable
year, and
''(ii) in the case of a distribution from
an individual retirement plan, or from amounts
attributable to employer contributions made
pursuant to elective deferrals described in
subparagraph (A) or (C) of section 402(g)(3) or
section 501(c)(18)(D)(iii)--
''(I) without regard to whether or
not such expenses exceed 7.5 percent of
adjusted gross income, and
''(II) by treating an individual's
dependents as including all children
and grandchildren of the individual (or
of such individual's spouse), and all
ancestors of the individual (or of such
individual's spouse).''
(d) Effective Date.--The amendments made by this section shall
apply to payments and distributions in taxable years beginning after
December 31, 1996.

Answer:
Amends the Internal Revenue Code to increase the: (1) maximum deduction for individual retirement account contributions; and (2) income amount at which phase-out of that deduction begins.
Exempts from the early distribution penalty: (1) distributions from certain types of retirement plans for first-time home buyer, education, or adoption expenses; and (2) for unemployed individuals (currently, for unemployed individuals for health insurance premiums). Modifies requirements regarding penalties for medical care early distributions.