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

[Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Bucket Drowning Prevention Act of
1993.''

SEC. 2. LABELING STANDARD REQUIREMENTS.

On October 1, 1994, or 240 days after the date of the enactment of
this title, whichever first occurs, there is established and effective
a consumer product safety standard under section 9 of the Consumer
Product Safety Act (15 U.S.C. 2058), to eliminate or reduce the risk of
injury or death resulting from infants falling into 4-gallon to 6-
gallon buckets containing liquid. Such standard, when established,
shall require straight sided or slightly tapered, open head containers
with a capacity of more than 4 gallons and less than 6 gallons
(referred to in this Act as a ''bucket''), to bear one warning label in
English and Spanish. The label shall meet the following requirements:
(1) The label shall be permanent so that such label cannot
be removed, torn or defaced without the aid of tools or
solvents.
(2) The label shall be at least 7 inches in height, and
3/2\ inches in width, or any larger size as the labeler may
choose.
(3) The label shall be centered on one side of the bucket
just below the point where the handle is inserted.
(4) The label shall have a border or other form of contrast
around its edges to delineate it from any other information on
the bucket.
(5) The label shall bear (A) the signal word ''WARNING'' in
both English and Spanish, in bold uppercase lettering, and (B)
in upper and lower case lettering the words ''Children Can Fall
Into Bucket and Drown. Keep Children Away From Buckets With
Even a Small Amount of Liquid.'', with an equivalent Spanish
translation in at least the same type size as English. The
signal word panel shall be preceded by a safety alert symbol
consisting of an exclamation mark in a triangle.
(6) The label shall be clear and conspicuous and in
contrasting colors.
(7) The label shall include a picture of a child falling
into a bucket containing liquid. An encircled slash symbol
shall be superimposed over, and surround the pictorial. The
picture shall be positioned between the signal word panel and
the message panel.

SEC. 3. CERTAIN BUCKETS NOT AFFECTED.

The standard established by section 2 applies only to buckets
manufactured or imported on or after the effective date of such
standard, and buckets manufactured or imported before such effective
date may be sold without the warning label required by section 2 even
though such sales occur after that date. The Consumer Product Safety
Commission, by rule, shall prohibit a manufacturer, filler,
distributor, and retailer from stockpiling buckets to which consumer
product safety standards established by section 2 of this title would
have applied but for the preceding sentence. For purposes of this
section, the term ''stockpiling'' shall have the same meaning as that
provided by section 9(g)(2) of the Consumer Product Safety Act.

SEC. 4. PROHIBITED ACTS.

(a) Removal of Label.--Once placed on a bucket pursuant to the
standard provided by section 2, it shall be a prohibited act under
section 19 of the Consumer Product Safety Act for any person in the
chain of distribution of the bucket to intentionally cover, obstruct,
tear, deface or remove the label.
(b) Consumer Product Safety Standard.--The standard established by
section 2 of this title shall be considered a consumer product safety
standard established under the Consumer Product Safety Act.

SEC. 5. EXISTING LABELS.

Notwithstanding section 2, any bucket label in use on September 1,
1993, may, if such label is substantially in conformance with the
requirements of paragraphs (3), (4), (5), and (6) of section 2,
continue to be placed on buckets until 12 months after the date of the
enactment of this title. Notwithstanding the preceding sentence,
buckets subject to the provisions of this section must bear both an
English and Spanish language label on and after the effective date of
the standard established by section 2.

SEC. 6. AMENDMENTS.

Section 553 of title 5, United States Code, shall apply with
respect to the Consumer Product Safety Commission's issuance of any
amendments or changes to the bucket labeling standard established by
section 2 of this title. Sections 7 and 9 of the Consumer Product
Safety Act shall not apply to such amendments or changes.

SEC. 7. RESPONSIBILITY FOR LABELING.

(a) Labeling.--The standard established by section 2 requires the
labeling of buckets covered by such standard to be the responsibility
of the manufacturer of any such buckets, unless otherwise specified by
contract between the manufacturer, and either the filler, distributor,
or retailer of such buckets. Under no circumstances shall any such
bucket enter the stream of commerce without such label.
(b) Time for Placing Labels.--The required label must be on the
bucket at the time it is sold or delivered to the end user of the
bucket or its contents or, in the case of a bucket intended to be sold
to the public in an empty state, at the time it is shipped to a
retailer for sale to the public.

SEC. 8. PERFORMANCE STANDARD.

(a) Performance Standard.--Within 30 days following the date of
enactment of this title, the Consumer Product Safety Commission shall
commence a proceeding under the Consumer Product Safety Act for the
issuance of a performance standard for buckets to address the drowning
hazard associated with this product. Section 553 of title 5, United
States Code, shall apply with respect to the issuance of such standard.
Sections 7 and 9 of the Consumer Product Safety Act shall not apply to
the issuance of such standard. Such standard shall take effect at such
time as may be prescribed by the Consumer Product Safety Commission,
but in no event later than 15 months following the date of the
enactment of this title. The Consumer Product Safety Commission shall
consider any American Society for Testing and Materials voluntary
performance standard in existence prior to such date of enactment.
(b) Labeling Requirements.--The labeling requirements under section
2 shall not apply to buckets certified by the Consumer Product Safety
Commission as meeting the performance standard in subsection (a).

SEC. 9. CONSULTATION.

To avoid duplicative and conflicting labeling, the Consumer Product
Safety Commission shall complete a consultation with relevant Federal
agencies within 30 days following the date of enactment of this Act.

SEC. 10. REQUIREMENT FOR CPSC STUDY.

(a) The Consumer Product Safety Commission shall conduct a study to
determine:
(1) consumer use patterns of new and used 4- to 6- gallon
steel and metal buckets; and
(2) the prevalence of incidents of death or injury to
children associated with the use of such containers.
The study also shall be designed to identify use patterns that may
signify that such containers are being used by consumers in and around
a household, residence, school or otherwise. The study shall be
completed within 12 months of the date of enactment. The study shall be
repeated for two consecutive years following completion of the initial
study. The study shall be repeated if necessary to track any changes in
use patterns or to identify incidents of death or injury.
(b) During the pendency of this study and in the absence of any
regulation of 4- to 6-gallon containers by the Commission thereafter,
metal containers which would otherwise be required to comply with the
labeling requirements of section 3 are exempt from such requirements.
For the purposes of section 26 of the Consumer Product Safety Act, such
exemption shall be considered a consumer product safety standard. Upon
review of the results of the study, the CPSC shall decide whether to
continue this exemption, to require compliance by metal containers, or
to consider further study in the future.
[A]: Bucket Drowning Prevention Act of 1993 - Establishes a consumer product safety standard requiring four- to six-gallon buckets to bear a warning label that includes a picture of a child falling into a bucket and the words, in English and Spanish: "WARNING. Children Can Fall into Bucket and Drown. Keep Children Away From Buckets With Even a Small Amount of Liquid."
Exempts buckets manufactured or imported before the effective date of this labeling standard. Requires the Consumer Product Safety Commission to prohibit a manufacturer, filler, distributor, and retailer from stockpiling such buckets.
Requires the Commission to conduct a study to determine: (1) consumer use patterns of new and used four- to six-gallon steel and metal buckets; and (2) the prevalence of incidents of death or injury to children associated with their use. Exempts metal containers from the labeling requirements of this Act during the pendency of the study and in the absence of any regulation of four- to six-gallon containers by the Commission thereafter. Requires the Commission, upon the review of the results of the study, to decide whether to continue this exemption, to require compliance by metal containers, or to consider a further study.

[Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Fire Safety Education Act''.

SEC. 2. FINDINGS.

The Congress finds that--
(1) the Nation's fire losses are estimated at 5,000 deaths
and 29,000 injuries annually, producing an economic loss
conservatively estimated at $10,000,000,000 a year plus more
than $1,000,000,000 a year in health care costs;
(2) sustained and targeted fire safety education at the
State and local levels, particularly in identifiable high-risk
populations, produces dramatic results in preventing fires,
fire deaths, and dollar loss from fire;
(3) in recent years, the Nation's fire departments have
seen their fire safety education budgets cut dramatically and,
in many cases, eliminated;
(4) there is a need to expand the availability of State and
local fire prevention programs and supporting resources and
materials to help State agencies and local fire departments in
carrying out effective public education;
(5) fire departments in other countries with fewer fire
deaths per capita than the United States spend an average of 4-
10 percent of their budgets on fire prevention, versus less
than 3 percent for United States departments; and
(6) only by accurately collecting and analyzing data on
fire deaths, injuries and dollar loss can the Nation's fire
departments pinpoint the populations and regions where they
most need to direct their educational efforts, thus leading to
a more efficient and effective use of resources.

SEC. 3. FIRE SAFETY EDUCATION.

(a) Awards.--The Administrator may enter into contracts,
cooperative agreements, or grants with eligible entities to obtain and
distribute at the State and local level fire safety and prevention
education programs and supporting educational resources.
(b) Use of Funds.--Of the amounts received by an entity under
subsection (a)--
(1) not more than 25 percent may be used for statewide fire
safety and prevention programs;
(2) not more than 25 percent may be used to implement new
regional or local fire safety and prevention programs targeting
high risk populations; and
(3) at least 50 percent shall be used for awards of not
more than $10,000 for existing regional or local fire safety
and prevention programs that have been demonstrated to be
effective in preventing fires, fire deaths and injuries, and
dollar losses from fire.

SEC. 4. DATA COLLECTION.

The Administrator may enter into contracts, cooperative agreements,
or grants with States for the purpose of implementing the revised
National Fire Incident Reporting System, established under section 9 of
the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2208),
to improve and enhance the collection and analysis of fire data at the
State and local levels.

SEC. 5. APPLICATIONS.

Each eligible entity desiring a contract, cooperative agreement, or
grant under this Act shall submit an application to the Administrator
at such time, in such manner, and accompanied by such information as
the Administrator may reasonably require.

SEC. 6. REPORTS AND EVALUATION.

(a) Annual Report to Administrator.--An entity receiving funds
under section 3 shall prepare and submit to the Administrator an annual
report which contains such information as the Administrator may
require. At a minimum, the report shall describe the program activities
undertaken with such funds, including--
(1) any program that has been developed directly or
indirectly by the entity, and the target population of such
program;
(2) support materials that have been obtained and the
method by which such materials are distributed; and
(3) any initiatives undertaken by the entity to develop
public-private partnerships to secure non-Federal support for
the development and distribution of programs and material in
furtherance of this Act.
(b) Report to Congress.--The Administrator shall prepare and submit
to the Congress an annual report which includes a description of the
programs undertaken and materials developed and distributed by entities
receiving funds under section 3.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

(a) Fire Safety Education.--For the purposes of carrying out
section 3 of this Act, there are authorized to be appropriated
$10,000,000 for each of the fiscal years 1996 and 1997, of which no
more than $500,000 may be spent in any fiscal year on administrative
costs.
(b) Data Collection.--For the purposes of carrying out section 4 of
this Act, there are authorized to be appropriated $2,500,000 for fiscal
year 1995, of which no more than $300,000 shall be spent on
administrative costs.

SEC. 8. DEFINITIONS.

As used in this Act--
(1) the term ''Administrator'' means the Administrator of
the United States Fire Administration;
(2) the term ''eligible entity'' means the office of the
State fire marshal for a State or an equivalent State office
having primary responsibility for fire safety and prevention in
the State;
(3) the term ''fire safety and prevention education
programs'' includes publications, audiovisual presentations,
and demonstrations; and
(4) the term ''State'' means any State of the United
States, the District of Columbia, the Commonwealth of Puerto
Rico, the United States Virgin Islands, Guam, American Samoa,
the Northern Mariana Islands, and any other territory or
possession of the United States.
[A]: Fire Safety Education Act - Authorizes the Administrator of the United States Fire Administration to enter into contracts, cooperative agreements, or grants with entities to obtain and distribute at the State and local level fire safety and prevention education programs and supporting educational resources.
Authorizes the Administrator to enter into contracts, cooperative agreements, or grants with States for the purpose of implementing the revised National Fire Incident Reporting System to improve the collection and analysis of fire data at the State and local levels.
Authorizes appropriations.

[Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Jumpstarting Our Business Sector Act
of 2013''.

SEC. 2. CORPORATE INCOME TAX RATES REDUCED TO ZERO.

(a) Regular Tax.--Subsection (b) of section 11 of the Internal
Revenue Code of 1986 is amended to read as follows:
''(b) Amount of Tax.--The amount of the tax imposed by subsection
(a) shall be 0 percent of taxable income.''.
(b) Alternative Minimum Tax.--Section 55(b)(1)(B)(i) of such Code
is amended by striking ''20 percent'' and inserting ''0 percent''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2013.

SEC. 3. EXCLUSION FOR NET CAPITAL GAIN.

(a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to items specifically excluded
from gross income) is amended by inserting before section 101 the
following new section:

''SEC. 100. EXCLUSION FOR NET CAPITAL GAIN.

''Gross income shall not include net capital gain.''.
(b) Conforming Amendments.--
(1) Section 1 of such Code is amended by striking
subsection (h).
(2) Subchapter P of chapter 1 of such Code is amended by
striking part I.
(3) The table of sections for part III of subchapter B of
chapter 1 of such Code is amended by inserting before the first
item the following new item:

''Sec. 100. Exclusion for net capital gain.''.
(4) The table of parts for subchapter P of chapter 1 of
such Code is amended by striking the item relating to part I.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment of this
Act.

SEC. 4. 3-YEAR EXTENSION OF BONUS DEPRECIATION AND 100 PERCENT
EXPENSING FOR CERTAIN BUSINESS ASSETS.

(a) In General.--
(1) Bonus depreciation.--Paragraph (2) of section 168(k) of
the Internal Revenue Code of 1986 is amended--
(A) by striking ''January 1, 2015'' in subparagraph
(A)(iv) and inserting ''January 1, 2018'', and
(B) by striking ''January 1, 2014'' each place it
appears and inserting ''January 1, 2017''.
(2) 100 percent expensing.--Paragraph (5) of section 168(k)
is amended to read as follows:
''(5) Temporary 100 percent bonus depreciation.--Paragraph
(1)(A) shall be applied by substituting '100 percent' for '50
percent' in the case of qualified property--
''(A) which is acquired by the taxpayer (under
rules similar to the rules of clauses (ii) and (iii) of
paragraph (2)(A))--
''(i) after September 8, 2010, and before
January 1, 2012, or
''(ii) after December 31, 2012, and before
January 1, 2018, and
''(B) which is placed in service by the taxpayer--
''(i) before January 1, 2012 (January 1,
2013, in the case of property described in
subparagraph (2)(B) or (2)(C)), or
''(ii) in the case of property described in
subparagraph (A)(ii), before January 1, 2017
(January 1, 2018, in the case of property
described in subparagraph (2)(B) or (2)(C)).''.
(b) Special Rules Relating to Election To Accelerate AMT Credit in
Lieu of Bonus Depreciation.--
(1) In general.--Subclause (II) of section
168(k)(4)(D)(iii) of such Code is amended by striking ''2014''
and inserting ''2017''.
(2) Round 4 extension property.--Paragraph (4) of section
168(k) of such Code is amended by adding at the end the
following new subparagraph:
''(K) Special rules for round 4 extension
property.--
''(i) In general.--In the case of round 4
extension property, this paragraph shall be
applied without regard to--
''(I) the limitation described in
subparagraph (B)(i) thereof, and
''(II) the business credit increase
amount under subparagraph (E)(iii)
thereof.
''(ii) Taxpayers previously electing
acceleration.--In the case of a taxpayer who
made the election under subparagraph (A) for
its first taxable year ending after March 31,
2008, a taxpayer who made the election under
subparagraph (H)(ii) for its first taxable year
ending after December 31, 2008, a taxpayer who
made the election under subparagraph (I)(iii)
for its first taxable year ending after
December 31, 2010, or a taxpayer who made the
election under subparagraph (J)(iii) for its
first taxable year ending after December 31,
2012--
''(I) the taxpayer may elect not to
have this paragraph apply to round 4
extension property, but
''(II) if the taxpayer does not
make the election under subclause (I),
in applying this paragraph to the
taxpayer the bonus depreciation amount,
maximum amount, and maximum increase
amount shall be computed and applied to
eligible qualified property which is
round 4 extension property.
The amounts described in subclause (II) shall
be computed separately from any amounts
computed with respect to eligible qualified
property which is not round 4 extension
property.
''(iii) Taxpayers not previously electing
acceleration.--In the case of a taxpayer who
neither made the election under subparagraph
(A) for its first taxable year ending after
March 31, 2008, nor made the election under
subparagraph (H)(ii) for its first taxable year
ending after December 31, 2008, nor made the
election under subparagraph (I)(iii) for any
taxable year ending after December 31, 2010,
nor made the election under subparagraph
(J)(iii) for its first taxable year ending
after December 31, 2012--
''(I) the taxpayer may elect to
have this paragraph apply to its first
3 taxable years ending after December
31, 2013, and each subsequent taxable
year, and
''(II) if the taxpayer makes the
election under subclause (I), this
paragraph shall only apply to eligible
qualified property which is round 4
extension property.
''(iv) Round 4 extension property.--For
purposes of this subparagraph, the term 'round
4 extension property' means property which is
eligible qualified property solely by reason of
the extension of the application of the special
allowance under paragraph (1) pursuant to the
amendments made by section 4(a)(1) of the
Jumpstarting Our Business Sector Act of 2013
(and the application of such extension to this
paragraph pursuant to the amendment made by
section 4(b)(1) of such Act).''.
(3) Conforming amendments.--
(A) The heading for subsection (k) of section 168
of such Code is amended by striking ''January 1, 2014''
and inserting ''January 1, 2017''.
(B) The heading for clause (ii) of section
168(k)(2)(B) of such Code is amended by striking ''pre-
january 1, 2014'' and inserting ''pre-january 1,
2017''.
(C) Subparagraph (C) of section 168(n)(2) of such
Code is amended by striking ''January 1, 2014'' and
inserting ''January 1, 2017''.
(D) Subparagraph (D) of section 1400L(b)(2) of such
Code is amended by striking ''January 1, 2014'' and
inserting ''January 1, 2017''.
(E) Subparagraph (B) of section 1400N(d)(3) of such
Code is amended by striking ''January 1, 2014'' and
inserting ''January 1, 2017''.
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2013, in taxable
years ending after such date.

SEC. 5. REPEAL OF ESTATE AND GIFT TAXES.

(a) In General.--Subtitle B of the Internal Revenue Code of 1986
(relating to estate, gift, and generation-skipping taxes ) is hereby
repealed.
(b) Effective Date.--The repeal made by subsection (a) shall apply
to estates of decedents dying, gifts made, and generation-skipping
transfers made after the date of the enactment of this Act.
[A]:
Jumpstarting Our Business Sector Act of 2013 - Amends the Internal Revenue Code to: (1) eliminate the corporate income tax and the alternative minimum tax (AMT) on corporations in taxable years beginning after 2013; (2) exclude net capital gain from gross income; (3) extend for three years the increased depreciation allowance (bonus depreciation), the 100% expensing allowance for business assets, and the election to accelerate the AMT tax credit in lieu of bonus depreciation; and (4) repeal the estate, gift, and generation-skipping transfer taxes.