instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. 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.

question:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

(a) Short Title.--This Act may be cited as the ''Working Family
Child Care Tax Relief Act of 1996''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.

SEC. 2. EXPANSION OF CHILD AND DEPENDENT CARE CREDIT.

(a) Increase in Credit.--Paragraph (2) of section 21(a) (relating
to credit for expenses for household and dependent care services
necessary for gainful employment) is amended to read as follows:
''(2) Applicable percentage defined.--For purposes of
paragraph (1), the term 'applicable percentage' means 30
percent reduced (but not below 20 percent) by 1 percentage
point for each $3,000 (or fraction thereof) by which the
taxpayer's adjusted gross income exceeds $50,000.''
(b) Increase in Maximum Amount Creditable.--
(1) In general.--Section 21(c) (relating to dollar limit on
amount creditable) is amended--
(A) by striking ''$2,400'' in paragraph (1) and
inserting ''$4,000'', and
(B) by striking ''$4,800'' in paragraph (2) and
inserting ''$8,000''.
(2) Phaseout for taxpayers with adjusted gross income in
excess of $50,000.--
(A) In general.--Section 21(c) is amended by adding
at the end the following new paragraph:
''(2) Limitation based on adjusted gross income.--If the
taxpayer's adjusted gross income for the taxable year exceeds
$50,000, the applicable dollar amount under paragraph (1) shall
be reduced as follows:
''(A) The $4,000 amount under paragraph (1)(A)
shall be reduced (but not below $2,400) by $53.33 for
each $1,000 (or fraction thereof) of such excess.
''(B) The $8,000 amount under paragraph (1)(B)
shall be reduced (but not below $4,800) by $106.66 for
each $1,000 (or fraction thereof) of such excess.''
(2) Conforming amendments.--Section 21(c), as amended by
subsection (b), is amended--
(A) by striking ''The amount'' and inserting:
''(1) In general.--The amount'',
(B) by redesignating paragraphs (1) and (2) as
subparagraphs (A) and (B), respectively, and
(C) by striking ''paragraph (1) or (2)'' and
inserting ''subparagraph (A) or (B)''.
(c) Credit Made Refundable.--
(1) In general.--Section 21 (relating to credit for
expenses for household and dependent care services), as amended
by this section, is transferred to subpart C of part IV of
subchapter A of chapter 1, inserted after section 35, and
redesignated as section 36.
(2) Conforming amendments.--
(A) Section 129 is amended--
(i) by striking ''21(e)'' in subsection
(a)(2)(C) and inserting ''36(e)'',
(ii) by striking ''21(d)(2)'' in subsection
(b)(2) and inserting ''36(d)(2)'', and
(iii) by striking ''21(b)(2)'' in
subsection (e)(1) and inserting ''36(b)(2)''.
(B) Section 213(e) is amended by striking ''section
21'' and inserting ''section 36''.
(3) Clerical amendments.--
(A) The table of sections for subpart A of part IV
of subchapter A of chapter 1 is amended by striking the
item relating to section 21.
(B) The table of sections for subpart C of part IV
of subchapter A of chapter 1 is amended by adding at
the end the following new item:

''Sec. 36. Expenses for household and
dependent care services
necessary for gainful
employment.''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.

SEC. 3. OFFSETS OF REVENUE LOSS.

(a) Modifications to Foreign Earned Income Exclusion.--
(1) Repeal of $70,000 exclusion.--Paragraph (1) of section
911(a) (relating to exclusion from gross income) is amended by
inserting ''in the case of taxable years beginning before
January 1, 1998,'' before ''the foreign earned income''.
(2) Qualified schooling expenses.--
(A) In general.--Section 911(a) is amended by
striking ''and'' at the end of paragraph (1), by
striking the period at the end of paragraph (2) and
inserting '', and'', and by adding at the end the
following new paragraph:
''(3) the qualified schooling expenses of such
individual.''
(B) Qualified schooling expenses.--Section 911 is
amended by redesignating subsections (e) and (f) as
subsections (f) and (g) and by inserting after
subsection (d) the following new subsection:
''(e) Qualified Schooling Expenses.--For purposes of this section--
''(1) In general.--For purposes of this section, the term
'qualified schooling expenses' means the reasonable schooling
expenses paid or incurred by or on behalf of the individual
during the taxable year for the education of each dependent of
the individual at the elementary or secondary level. For
purposes of the preceding sentence, the elementary or secondary
level means education which is the equivalent of education from
the kindergarten through the 12th grade in a United States-type
school.
''(2) Expenses included.--For purposes of paragraph (1),
the term 'schooling expenses' means the cost of tuition, fees,
books, and local transportation and of other expenses required
by the school. Except as provided in paragraph (3), such term
does not include expenses of room and board or expenses of
transportation other than local transportation.
''(3) Room, board, and travel allowed in certain cases.--If
an adequate United States-type school is not available within a
reasonable commuting distance of the individual's tax home, the
expenses of room and board of the dependent and the expenses of
the transportation of the dependent each school year between
such tax home and the location of the school shall be treated
as schooling expenses.
''(4) Determination of reasonable expenses.--If--
''(A) there is an adequate United States-type
school available within a reasonable commuting distance
of the individual's tax home, and
''(B) the dependent attends a school other than the
school referred to in subparagraph (A),
then the amount taken into account under paragraph (2) shall
not exceed the aggregate amount which would be charged for the
period by the school referred to in subparagraph (A).
''(5) Period taken into account.--An amount shall be taken
into account as a qualified schooling expense only if it is
attributable to education for a period during which the
individual's tax home is in a foreign country.
''(6) Special rules where schooling expenses not provided
by employer.--
''(A) In general.--To the extent the qualified
schooling expenses of any individual for any taxable
year is not attributable to employer provided amounts,
such expenses shall be treated as a deduction allowable
in computing adjusted gross income to the extent of the
limitation of subparagraph (B).
''(B) Limitation.--For purposes of subparagraph
(A), the limitation of this subparagraph is the excess
of--
''(i) the foreign earned income of the
individual for the taxable year, over
''(ii) the amount of such income excluded
from gross income under subsection (a) for the
taxable year.
''(C) 1-year carryover of expenses not allowed by
reason of subparagraph (b).--
''(i) In general.--The amount not allowable
as a deduction for any taxable year under
subparagraph (A) by reason of the limitation of
subparagraph (B) shall be treated as a
deduction allowable in computing adjusted gross
income for the succeeding taxable year (and
only for the succeeding taxable year) to the
extent of the limitation of clause (ii) for
such succeeding taxable year.
''(ii) Limitation.--For purposes of clause
(i), the limitation of this clause for any
taxable year is the excess of--
''(I) the limitation of
subparagraph (B) for such taxable year,
over
''(II) amounts treated as a
deduction under subparagraph (A) for
such taxable year.
''(D) Employer provided amounts.--For purposes of
this paragraph, the term 'employer provided amounts'
means any amount paid or incurred on behalf of the
individual by the individual's employer which is
foreign earned income included in the individual's
gross income for the taxable year (without regard to
this section).''
(C) Conforming amendment.--Section 911(d)(7) is
amended by inserting ''or (e)(6)(A)'' after
''subsection (c)(3)(A)''.
(3) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31, 1997.
(b) Savings From Welfare Reform.--If there is an overall decrease
in Federal revenues for any fiscal year by reason of this Act (without
regard to this subsection), such decrease shall be offset by the
decrease in Federal expenditures for such fiscal year by reason of the
amendments made by, and provisions of, the Personal Responsibility and
Work Opportunity Reconciliation Act of 1996 (Public Law 104-193).
answer:
Working Family Child Care Tax Relief Act of 1996 - Amends the Internal Revenue Code with respect to the child and dependent care credit to: (1) increase such credit and make it refundable; and (2) provide it with an income-based phaseout and limitation.
Eliminates the foreign earned income exclusion as of a specified date. Allows an exclusion for overseas qualified elementary and secondary schooling expenses.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Crime Victim Restitution and Court
Fee Intercept Act''.

SEC. 2. OFFSET OF STATE JUDICIAL DEBTS AGAINST INCOME TAX REFUND.

(a) In General.--Section 6402 of the Internal Revenue Code of 1986
(relating to authority to make credits or refunds) is amended by
redesignating subsections (f) through (k) as subsections (g) through
(l), respectively, and by inserting after subsection (e) the following:
''(f) Collection of Past-Due, Legally Enforceable State Judicial
Debts.--
''(1) In general.--Upon receiving notice from any State
judicial branch or State agency designated by the chief justice
of the State's highest court that a named person owes a past-
due, legally enforceable State judicial debt to or in such
State, the Secretary shall, under such conditions as may be
prescribed by the Secretary--
''(A) reduce the amount of any overpayment payable
to such person by the amount of such State judicial
debt;
''(B) pay the amount by which such overpayment is
reduced under subparagraph (A) to such State judicial
branch or State agency and notify such State judicial
branch or State agency of such person's name, taxpayer
identification number, address, and the amount
collected; and
''(C) notify the person making such overpayment
that the overpayment has been reduced by an amount
necessary to satisfy a past-due, legally enforceable
State judicial debt.
If an offset is made pursuant to a joint return, the notice
under subparagraph (B) shall include the names, taxpayer
identification numbers, and addresses of each person filing
such return.
''(2) Priorities for offset.--Any overpayment by a person
shall be reduced pursuant to this subsection--
''(A) after such overpayment is reduced pursuant
to--
''(i) subsection (a) with respect to any
liability for any internal revenue tax on the
part of the person who made the overpayment;
''(ii) subsection (c) with respect to past-
due support;
''(iii) subsection (d) with respect to any
past-due, legally enforceable debt owed to a
Federal agency; and
''(iv) subsection (e) with respect to any
past-due, legally enforceable State income tax
obligations; and
''(B) before such overpayment is credited to the
future liability for any Federal internal revenue tax
of such person pursuant to subsection (b).
If the Secretary receives notice from 1 or more State agencies,
or from 1 or more State agencies and the State judicial branch,
of more than 1 debt subject to paragraph (1) that is owed by
such person to such State agency or State judicial branch, any
overpayment by such person shall be applied against such debts
in the order in which such debts accrued.
''(3) Notice; consideration of evidence.--Rules similar to
the rules of subsection (e)(4) shall apply with respect to
debts under this subsection.
''(4) Past-due, legally enforceable state judicial debt.--
''(A) In general.--For purposes of this subsection,
the term 'past-due, legally enforceable State judicial
debt' means a debt--
''(i) which resulted from a judgment or
sentence rendered by any court or tribunal of
competent jurisdiction which--
''(I) handles criminal or traffic
cases in the State; and
''(II) has determined an amount of
State judicial debt to be due; and
''(ii) which resulted from a State judicial
debt which has been assessed and is past-due
but not collected.
''(B) State judicial debt.--For purposes of this
paragraph, the term 'State judicial debt' includes
court costs, fees, fines, assessments, restitution to
victims of crime, and other monies resulting from a
judgment or sentence rendered by any court or tribunal
of competent jurisdiction handling criminal or traffic
cases in the State.
''(5) Regulations.--The Secretary shall issue regulations
prescribing the time and manner in which State judicial
branches and State agencies must submit notices of past-due,
legally enforceable State judicial debts and the necessary
information that must be contained in or accompany such
notices. The regulations shall specify the types of State
judicial monies and the minimum amount of debt to which the
reduction procedure established by paragraph (1) may be
applied. The regulations may require State judicial branches
and State agencies to pay a fee to reimburse the Secretary for
the cost of applying such procedure. Any fee paid to the
Secretary pursuant to the preceding sentence shall be used to
reimburse appropriations which bore all or part of the cost of
applying such procedure.
''(6) Erroneous payment to state.--Any State judicial
branch or State agency receiving notice from the Secretary that
an erroneous payment has been made to such State judicial
branch or State agency under paragraph (1) shall pay promptly
to the Secretary, in accordance with such regulations as the
Secretary may prescribe, an amount equal to the amount of such
erroneous payment (without regard to whether any other amounts
payable to such State judicial branch or State agency under
such paragraph have been paid to such State judicial branch or
State agency).''.
(b) Disclosure of Return Information.--Section 6103(l)(10) of the
Internal Revenue Code of 1986 (relating to disclosure of certain
information to agencies requesting a reduction under subsection (c),
(d), or (e) of section 6402) is amended by striking ''or (e)'' each
place it appears in the text and heading and inserting ''(e), or (f)''.
(c) Conforming Amendments.--
(1) Section 6402(a) of the Internal Revenue Code of 1986 is
amended by striking ''and (e)'' and inserting ''(e), and (f)''.
(2) Paragraph (2) of section 6402(d) of such Code is
amended by striking ''subsection (e)'' and inserting
''subsections (e) and (f)''.
(3) Paragraph (3)(B) of section 6402(e) of such Code is
amended to read as follows:
''(B) before such overpayment is--
''(i) reduced pursuant to subsection (f)
with respect to past-due, legally enforceable
State judicial debts, and
''(ii) credited to the future liability for
any Federal internal revenue tax of such person
pursuant to subsection (b).''.
(4) Section 6402(g) of such Code, as so redesignated, is
amended by striking ''or (e)'' and inserting ''(e), or (f)''.
(5) Section 6402(i) of such Code, as so redesignated, is
amended by striking ''or (e)'' and inserting '', (e), or (f)''.
(d) Effective Date.--The amendments made by this Act shall apply to
refunds payable for taxable years beginning after December 31, 2006.
answer:
Crime Victim Restitution and Court Fee Intercept Act - Amends the Internal Revenue Code to direct the Secretary of the Treasury, upon receiving notice from a state judicial agency that a named person owes a past-due, legally enforceable state judicial debt, to pay such debt from any tax refund due to such person.