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. SHORT TITLE.

This Act may be cited as the ''Encouraging Work Act of 2005''.

SEC. 2. MODIFICATIONS TO WORK OPPORTUNITY CREDIT AND WELFARE-TO-WORK
CREDIT.

(a) Credit Made Permanent.--
(1) Subsection (c) of section 51 of the Internal Revenue
Code of 1986 is amended by striking paragraph (4) (relating to
termination).
(2) Section 51A of such Code is amended by striking
subsection (f).
(b) Eligibility of Ex-Felons Determined Without Regard to Family
Income.--Paragraph (4) of section 51(d) of such Code is amended by
adding ''and'' at the end of subparagraph (A), by striking '', and'' at
the end of subparagraph (B) and inserting a period, and by striking all
that follows subparagraph (B).
(c) Increase in Maximum Age for Eligibility of Food Stamp
Recipients.--Clause (i) of section 51(d)(8)(A) of such Code is amended
by striking ''25'' and inserting ''40''.
(d) Increase in Maximum Age for Designated Community Residents.--
(1) In general.--Paragraph (5) of section 51(d) of such
Code is amended to read as follows:
''(5) Designated community residents.--
''(A) In general.--The term 'designated community
resident' means any individual who is certified by the
designated local agency--
''(i) as having attained age 18 but not age
40 on the hiring date, and
''(ii) as having his principal place of
abode within an empowerment zone, enterprise
community, or renewal community.
''(B) Individual must continue to reside in zone or
community.--In the case of a designated community
resident, the term 'qualified wages' shall not include
wages paid or incurred for services performed while the
individual's principal place of abode is outside an
empowerment zone, enterprise community, or renewal
community.''.
(2) Conforming amendment.--Subparagraph (D) of section
51(d)(1) is amended to read as follows:
''(D) a designated community resident,''.
(e) Clarification of Treatment of Individuals Under Individual Work
Plans.--Subparagraph (B) of section 51(d)(6) of such Code (relating to
vocational rehabilitation referral) is amended by striking ''or'' at
the end of clause (i), by striking the period at the end of clause (ii)
and inserting '', or'', and by adding at the end the following new
clause:
''(iii) an individual work plan developed
and implemented by an employment network
pursuant to subsection (g) of section 1148 of
the Social Security Act with respect to which
the requirements of such subsection are met.''.
(f) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after December 31,
2005.

SEC. 3. CONSOLIDATION OF WORK OPPORTUNITY CREDIT WITH WELFARE-TO-WORK
CREDIT.

(a) In General.--Paragraph (1) of section 51(d) of the Internal
Revenue Code of 1986 is amended by striking ''or'' at the end of
subparagraph (G), by striking the period at the end of subparagraph (H)
and inserting '', or'', and by adding at the end the following new
subparagraph:
''(I) a long-term family assistance recipient.''.
(b) Long-Term Family Assistance Recipient.--Subsection (d) of
section 51 of such Code is amended by redesignating paragraphs (10)
through (12) as paragraphs (11) through (13), respectively, and by
inserting after paragraph (9) the following new paragraph:
''(10) Long-term family assistance recipient.--The term
'long-term family assistance recipient' means any individual
who is certified by the designated local agency--
''(A) as being a member of a family receiving
assistance under a IV-A program (as defined in
paragraph (2)(B)) for at least the 18-month period
ending on the hiring date,
''(B)(i) as being a member of a family receiving
such assistance for 18 months beginning after August 5,
1997, and
''(ii) as having a hiring date which is not more
than 2 years after the end of the earliest such 18-
month period, or
''(C)(i) as being a member of a family which ceased
to be eligible for such assistance by reason of any
limitation imposed by Federal or State law on the
maximum period such assistance is payable to a family,
and
''(ii) as having a hiring date which is not more
than 2 years after the date of such cessation.''.
(c) Increased Credit for Employment of Long-Term Family Assistance
Recipients.--Section 51 of such Code is amended by inserting after
subsection (d) the following new subsection:
''(e) Credit for Second-Year Wages for Employment of Long-Term
Family Assistance Recipients.--
''(1) In general.--With respect to the employment of a
long-term family assistance recipient--
''(A) the amount of the work opportunity credit
determined under this section for the taxable year
shall include 50 percent of the qualified second-year
wages for such year, and
''(B) in lieu of applying subsection (b)(3), the
amount of the qualified first-year wages, and the
amount of qualified second-year wages, which may be
taken into account with respect to such a recipient
shall not exceed $10,000 per year.
''(2) Qualified second-year wages.--For purposes of this
subsection, the term 'qualified second-year wages' means
qualified wages--
''(A) which are paid to a long-term family
assistance recipient, and
''(B) which are attributable to service rendered
during the 1-year period beginning on the day after the
last day of the 1-year period with respect to such
recipient determined under subsection (b)(2).
''(3) Special rules for agricultural and railway labor.--If
such recipient is an employee to whom subparagraph (A) or (B)
of subsection (h)(1) applies, rules similar to the rules of
such subparagraphs shall apply except that--
''(A) such subparagraph (A) shall be applied by
substituting '$10,000' for '$6,000', and
''(B) such subparagraph (B) shall be applied by
substituting '$833.33' for '$500'.''.
(d) Repeal of Separate Welfare-to-Work Credit.--
(1) In general.--Section 51A of such Code is hereby
repealed.
(2) Clerical amendment.--The table of sections for subpart
F of part IV of subchapter A of chapter 1 of such Code is
amended by striking the item relating to section 51A.
(e) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after December 31,
2005.
answer:
Encouraging Work Act of 2005 - Amends the Internal Revenue Code to consolidate and modify provisions of the work opportunity tax credit and the welfare-to-work tax credit and make the consolidated tax credit permanent. Expands eligibility for the consolidated tax credit by: (1) determining eligibility of ex-felons without regard to family income; and (2) raising the age ceiling for food stamp recipients from 25 to 40. Includes a "designated community resident" (in lieu of "high risk youth") and "long-term family assistance recipient" as members of the targeted group eligible for the consolidated tax credit. Provides for an increased tax credit for employment of long-term family assistance recipients.

Repeals the separate welfare-to-work tax credit.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Mandatory Foreclosure Mediation
Act''.

SEC. 2. DEFINITIONS.

In this Act, the following definitions shall apply:
(1) Alternative to foreclosure.--The term ''alternative to
foreclosure''--
(A) means a course of action with respect to a
mortgage offered by a servicer to a borrower as an
alternative to a covered foreclosure action; and
(B) includes a short sale and a deed in lieu of
foreclosure.
(2) Borrower.--The term ''borrower'' means a mortgagor
under a mortgage who is in default or at risk of imminent
default, as determined by the Secretary through regulations.
(3) Foreclosure action.--The term ''foreclosure action''
means a judicial or nonjudicial foreclosure.
(4) Loan modification program.--The term ''loan
modification program'' means a program or procedure designed to
change the terms of a mortgage in the case of the default,
delinquency, or imminent default or delinquency of a mortgagor,
including a loan modification program established by a servicer
that reduces the principal owed by the mortgagor on the
mortgage.
(5) Mortgage.--The term ''mortgage'' means a federally
related mortgage loan, as defined in section 3(1) of the Real
Estate Settlement Procedures Act of 1974 (12 U.S.C. 2602(1)),
that is secured by a first or subordinate lien on residential
real property.
(6) Secretary.--The term ''Secretary'' means the Secretary
of Housing and Urban Development.
(7) Servicer.--The term ''servicer''--
(A) has the same meaning as in section 6(i) of the
Real Estate Settlement Procedures Act of 1974 (12
U.S.C. 2605(i)); and
(B) includes a person responsible for servicing a
pool of mortgages.

SEC. 3. MEDIATION REQUIRED BEFORE FORECLOSURE.

(a) Initiation of Foreclosure Actions.--A servicer may not initiate
a foreclosure action against a borrower unless the servicer has--
(1) made a reasonable effort to initiate mediation
proceedings in accordance with the process established in
regulations prescribed pursuant to subsection (c) to determine
whether the borrower is eligible for a loan modification or an
alternative to foreclosure; and
(2) offered the borrower a loan modification or an
alternative to foreclosure, if the borrower is eligible for the
loan modification or alternative to foreclosure.
(b) Suspension of Foreclosure Actions.--
(1) In general.--A servicer shall suspend a foreclosure
action that was initiated before the date of enactment of this
Act until the servicer--
(A) completes a mediation proceeding in accordance
with the process established in regulations prescribed
pursuant to subsection (c) to determine whether the
borrower is eligible for a loan modification or an
alternative to foreclosure; and
(B) offers the borrower a loan modification or an
alternative to foreclosure, if the borrower is eligible
for a loan modification or an alternative to
foreclosure.
(2) Suspension.--During the period of the suspension under
paragraph (1), a servicer may not--
(A) send a notice of foreclosure to a borrower;
(B) conduct or schedule a sale of the real property
securing the mortgage of the borrower; or
(C) cause final judgment to be entered against the
borrower.
(3) Reasonable efforts.--A servicer is not required to
suspend a foreclosure action under paragraph (1) if the
servicer--
(A) makes a reasonable effort to schedule a
mediation proceeding to determine whether the borrower
is eligible for a loan modification or an alternative
to foreclosure; and
(B) documents that the borrower has not agreed to a
mediation proceeding to determine whether the borrower
is eligible for a loan modification or an alternative
to foreclosure.
(4) Rule of construction.--Nothing in this section may be
construed to require a servicer to delay an unavoidable
foreclosure, such as foreclosure that results from a borrower
abandoning the residential real property securing a mortgage.
(c) Establishment of Mediation Process.--The Secretary shall
establish through regulations a mediation process to determine whether
the borrower is eligible for a loan modification or an alternative to
foreclosure under this section.

SEC. 4. BAR TO FORECLOSURE ACTIONS.

(a) In General.--Subject to subsection (b), a violation of this Act
shall be a bar to a foreclosure action.
(b) Effect of Subsequent Compliance.--If a servicer is in
compliance with this Act, the servicer may bring or proceed with a
foreclosure action, without regard to a prior violation of this Act by
the servicer.

SEC. 5. REGULATIONS.

Not later than 90 days after the date of enactment of this Act, the
Secretary shall issue regulations to carry out this Act.

SEC. 6. REPORT.

Each servicer that initiates mediation proceedings under section 3
shall submit to the Secretary a quarterly report at such time, in such
manner, and containing such information, with respect to such
proceedings, as the Secretary may require.
answer:
Mandatory Foreclosure Mediation Act - Prohibits a servicer from initiating a foreclosure action against a borrower unless the servicer has: (1) made a reasonable effort to initiate mediation proceedings to determine if the borrower is eligible for a loan modification or an alternative to foreclosure; and (2) offered the borrower, if eligible, such a modification or alternative.

Requires a servicer to suspend a foreclosure action initiated before the enactment of this Act until the servicer: (1) completes such a mediation proceeding; and (2) offers the borrower, if eligible, a modification or alternative.

Prohibits a servicer, during the suspension period, from: (1) sending the borrower a notice of foreclosure, (2) conducting or scheduling a sale of the real property securing the mortgage, or (3) causing final judgment to be entered against the borrower.

Directs the Secretary of Housing and Urban Development (HUD) to establish such a mediation process.

Declares that a servicer is not required to suspend a foreclosure action if the servicer makes a reasonable effort to schedule a mediation proceeding and documents that the borrower has not agreed to one.

Makes a violation of this Act a bar to a foreclosure action. Allows a servicer in compliance with this Act, however, to bring or proceed with a foreclosure action, regardless of any prior violation.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Small Business Pension Accessibility
Act of 1999''.

SEC. 2. REDUCED PBGC PREMIUM FOR NEW PLANS OF SMALL EMPLOYERS.

(a) In General.--Subparagraph (A) of section 4006(a)(3) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1306(a)(3)(A)) is amended--
(1) in clause (i), by inserting ''other than a new single-
employer plan (as defined in subparagraph (F)) maintained by a
small employer (as so defined),'' after ''single-employer
plan,'',
(2) in clause (iii), by striking the period at the end and
inserting '', and'', and
(3) by adding at the end the following new clause:
''(iv) in the case of a new single-employer plan (as
defined in subparagraph (F)) maintained by a small employer (as
so defined) for the plan year, $5 for each individual who is a
participant in such plan during the plan year.''.
(b) Definition of New Single-Employer Plan.--Section 4006(a)(3) of
the Employee Retirement Income Security Act of 1974 (29 U.S.C.
1306(a)(3)) is amended by adding at the end the following new
subparagraph:
''(F)(i) For purposes of this paragraph, a single-employer plan
maintained by a contributing sponsor shall be treated as a new single-
employer plan for each of its first 5 plan years if, during the 36-
month period ending on the date of the adoption of such plan, the
sponsor or any member of such sponsor's controlled group (or any
predecessor of either) had not established or maintained a plan to
which this title applies with respect to which benefits were accrued
for substantially the same employees as are in the new single-employer
plan.
''(ii)(I) For purposes of this paragraph, the term 'small employer'
means an employer which on the first day of any plan year has, in
aggregation with all members of the controlled group of such employer,
100 or fewer employees.
''(II) In the case of a plan maintained by two or more contributing
sponsors that are not part of the same controlled group, the employees
of all contributing sponsors and controlled groups of such sponsors
shall be aggregated for purposes of determining whether any
contributing sponsor is a small employer.''.
(c) Effective Date.--The amendments made by this section shall
apply to plans established after December 31, 2000.

SEC. 3. REDUCTION OF ADDITIONAL PBGC PREMIUM FOR NEW AND SMALL PLANS.

(a) New Plans.--Subparagraph (E) of section 4006(a)(3) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1306(a)(3)(E)) is amended by adding at the end the following new
clause:
''(v) In the case of a new defined benefit plan, the amount
determined under clause (ii) for any plan year shall be an amount equal
to the product of the amount determined under clause (ii) and the
applicable percentage. For purposes of this clause, the term
'applicable percentage' means--
''(I) 0 percent, for the first plan year.
''(II) 20 percent, for the second plan year.
''(III) 40 percent, for the third plan year.
''(IV) 60 percent, for the fourth plan year.
''(V) 80 percent, for the fifth plan year.
For purposes of this clause, a defined benefit plan (as defined in
section 3(35)) maintained by a contributing sponsor shall be treated as
a new defined benefit plan for its first 5 plan years if, during the
36-month period ending on the date of the adoption of the plan, the
sponsor and each member of any controlled group including the sponsor
(or any predecessor of either) did not establish or maintain a plan to
which this title applies with respect to which benefits were accrued
for substantially the same employees as are in the new plan.''.
(b) Small Plans.--Paragraph (3) of section 4006(a) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1306(a)) is amended--
(1) by striking ''The'' in subparagraph (E)(i) and
inserting ''Except as provided in subparagraph (G), the'', and
(2) by inserting after subparagraph (F) the following new
subparagraph:
''(G)(i) In the case of an employer who has 25 or fewer employees
on the first day of the plan year, the additional premium determined
under subparagraph (E) for each participant shall not exceed $5
multiplied by the number of participants in the plan as of the close of
the preceding plan year.
''(ii) For purposes of clause (i), whether an employer has 25 or
fewer employees on the first day of the plan year is determined taking
into consideration all of the employees of all members of the
contributing sponsor's controlled group. In the case of a plan
maintained by two or more contributing sponsors, the employees of all
contributing sponsors and their controlled groups shall be aggregated
for purposes of determining whether 25-or-fewer-employees limitation
has been satisfied.''.
(c) Effective Dates.--
(1) Subsection (a).--The amendments made by subsection (a)
shall apply to plans established after December 31, 2000.
(2) Subsection (b).--The amendments made by subsection (b)
shall apply to plan years beginning after December 31, 2000.
answer:
Provides for reductions of additional PBGC premiums for new and small defined benefit plans.