TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Year 2000 Act''.

SEC. 2. FINDINGS.

The Congress makes the following findings:
(1) Electronic data exchanges are used extensively to
transfer information between computer systems. Federal agencies
now depend on electronic data exchanges to execute programs and
facilitate commerce. Consequently, as computer systems are
converted to process Year 2000 dates, the associated data
exchanges must also be made Year 2000 compliant.
(2) The testing and implementation of new data exchanges
must be closely coordinated with exchange partners to be
completed effectively. If Year 2000 data exchanges do not
function properly, data will not be exchanged between systems,
or invalid data could cause receiving computer systems to
malfunction or produce inaccurate computations.
(3) The United States 381,000 small manufacturers
contribute more than half of the country's total value in
manufacturing. However, as of 1997, 88 percent of all companies
with fewer than 2,000 employees had not yet started Year 2000
remediation projects.
(4) As small manufacturers are an integral part of the
business supply chain, it is imperative that their computer
systems are Year 2000 compliant to prevent disruption to the
country's manufacturing base.
(5) The economic well being of the United States is
interdependent with the economic well being of other nations of
the world. There is very little information on the level of
Year 2000 preparedness by other countries and the potential
impact on the United States economy. Therefore, to prevent
economic disruption in the United States, the Year 2000
computer problem must be addressed on a global scale.
(6) Consumer awareness of the potential and extent of
failure of computer hardware, software, and embedded microchips
found in many consumer products resulting from the Year 2000
problem is small.
(7) Currently, there is no information to guide consumers
in the purchase of Year 2000 compliant consumer goods or to
ensure that their existing goods are Year 2000 complaint.

SEC. 3. DEFINITIONS.

For purposes of this Act--
(1) the term ''end-to-end testing'' means testing data
exchange software with respect to--
(A) the initiation of the exchange by sending
computers;
(B) transmission through intermediate
communications software and hardware; and
(C) receipt and acceptance by receiving computers;
(2) the term ''small and medium-sized businesses'' means
businesses with less than 500 employees;
(3) the term ''Year 2000 compliant'' means, with respect to
information technology, that the information technology
accurately processes (including calculating, comparing, and
sequencing) date and time data from, into, and between the 20th
and 21st centuries and the years 1999 and 2000, and leap year
calculations, to the extent that other information technology
properly exchanges date and time data with it; and
(4) the term ''Year 2000 computer problem'' means the
potential problems that might be encountered in any level of
computer hardware and software from microcode to application
programs, files, and databases that need to correctly interpret
year date data represented in 2-digit-year format.

SEC. 4. FEDERAL AGENCY ACTIONS.

To ensure that all computer operations and processing can be
provided without interruption by Federal agencies after December 31,
1999, the head of each Federal agency shall--
(1) take actions necessary to ensure that all systems and
hardware administered by the agency are Year 2000 compliant, to
the extent necessary to ensure that no significant disruption
of the operations of the agency or of the agency's data
exchange partners occurs, including--
(A) establishing, before March 1, 1999, schedules
for testing and implementing new data exchange formats
for completing all data exchange corrections, which may
include national test days for end-to-end testing of
critical processes and associated data exchanges
affecting Federal, State, and local governments;
(B) notifying data exchange partners of the
implications to the agency and the exchange partners if
they do not make appropriate date conversion
corrections in time to meet the Federal schedule for
implementing and testing Year 2000 compliant data
exchange processes;
(C) giving priority to installing filters necessary
to prevent the corruption of mission-critical systems
from data exchanges with noncompliant systems; and
(D) developing and implementing, as part of the
agency's continuity and contingency planning efforts,
specific provisions for data exchanges that may fail,
including strategies to mitigate operational
disruptions if data exchange partners do not make
timely date conversion corrections;
(2) beginning not later than 30 days after the date of the
enactment of this Act, convene meetings at least quarterly with
representatives of the agency's data exchange partners to
assess implementation progress; and
(3) after each meeting convened pursuant to paragraph (2),
transmit to the Congress a report summarizing--
(A) the results of that meeting; and
(B) the status of the agency's completion of key
data exchange corrections, including the extent of data
exchange inventoried, an assessment of data exchange
formats agreed to with data exchange partners, testing
and implementation schedules, and testing and
implementation completed.

SEC. 5. ASSISTANCE FOR SMALL AND MEDIUM-SIZED BUSINESSES.

To ensure that the Nation's small and medium-sized businesses are
prepared to meet the Year 2000 computer problem challenge, the National
Institute of Standards and Technology, in conjunction with the Small
Business Administration, shall develop a Year 2000 compliance outreach
program to assist small and medium-sized businesses. Such program shall
include--
(1) the development of a Year 2000 self-assessment
checklist;
(2) an explanation of the Year 2000 computer problem and an
identification of best practices for resolving the problem;
(3) a list of Federal Government Year 2000 information
resources; and
(4) a list of Year 2000 compliant products provided by the
General Services Administration.

SEC. 6. INTERNATIONAL ASSESSMENT.

Within 6 months after the date of the enactment of this Act, the
Under Secretary of Commerce for Technology, in conjunction with other
relevant Federal agencies, shall transmit to the Congress a report
assessing the international implications of the Year 2000 computer
problem. Such report shall include--
(1) an assessment of Year 2000 compliance by the United
States major trading partners;
(2) a description of efforts by the United States to share
best practices with other countries;
(3) the economic implications on world trade and the United
States economy of the Year 2000 computer problem, including an
identification of impacted United States industrial sectors and
Federal agencies; and
(4) a summary of participation by Federal agencies in
international fora addressing the Year 2000 computer problem.

SEC. 7. CONSUMER AWARENESS.

To ensure that the Nation's consumers are aware of and prepared to
meet the Year 2000 computer problem challenge, the Under Secretary of
Commerce for Technology shall develop a Year 2000 consumer awareness
program to assist the public in becoming aware of the implications of
the Year 2000 computer problem. Such program shall include--
(1) the development of a Year 2000 self-assessment
checklist;
(2) a list of Federal Government Year 2000 computer problem
information resources;
(3) a list of Year 2000 compliant products provided by the
General Services Administration;
(4) a series of public awareness announcements or seminars
on the impact of the Year 2000 computer problem on consumer
products and services; and
(5) a series of public awareness announcements or seminars
on the potential effect that the Year 2000 computer problem
could have on the provision of services by the Federal
Government to the public, and the progress made in resolving
the problem by the Federal agencies providing those services.

SOLUTION: Year 2000 Act - Requires the head of each Federal agency to: (1) take actions necessary to ensure that all systems and hardware administered by the agency are Year 2000 compliant to the extent necessary to ensure that no significant disruption of the agency's operations or data exchange partners occurs; and (2) convene, at least quarterly, and report to the Congress on, meetings with representatives of the agency's data exchange partners to assess implementation progress.
Directs the National Institute of Standards and Technology, in conjunction with the Small Business Administration, to develop a Year 2000 compliance outreach program to assist the Nation's small and medium-sized businesses to ensure that such businesses are prepared to meet the Year 2000 computer problem (Y2K problem) challenge.
Requires the Under Secretary of Commerce for Technology: (1) in conjunction with other relevant Federal agencies, to transmit to the Congress a report assessing the international implications of the Year 2000 computer problem; and (2) to develop a Year 2000 consumer awareness program to assist the public in becoming aware of the implications of such problem.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Prevention of Escapement of
Genetically Altered Salmon in the United States Act''.

SEC. 2. PROHIBITION ON SALE OF GENETICALLY ALTERED SALMON.

(a) Prohibition.--It shall be unlawful for a person--
(1) to ship, transport, offer for sale, sell, or purchase a
covered fish, or a product containing covered fish, in
interstate or foreign commerce;
(2) to have custody, control, or possession of, with the
intent to ship, transport, offer for sale, sell, or purchase a
covered fish, or a product containing covered fish, in
interstate commerce;
(3) to engage in net-pen aquaculture of covered fish;
(4) to release a covered fish into a natural environment;
or
(5) to have custody, control, or possession of a covered
fish with the intent to release it into a natural environment.
(b) Exception.--Subsection (a) shall not apply to a fish, fish
part, or product--
(1) under confined use, or intended for confined use, for
scientific research;
(2) collected for the purpose of enforcing this Act; or
(3) if the Under Secretary of Commerce for Oceans and
Atmosphere, in consultation with the Director of the United
States Fish and Wildlife Service and any other Federal, State,
or tribal entity the Under Secretary considers appropriate,
reviews any application requesting an action by a department or
agency of the Federal government to permit an act prohibited
under subsection (a), including any environmental assessment
prepared as part of that application, and--
(A) prepares a finding of no significant impact in
accordance with the National Environmental Policy Act
of 1969 (42 U.S.C. 4321 et seq.); or
(B) finds the application to be consistent with an
environmental impact statement prepared by the Under
Secretary in accordance with section 102(2)(C) of the
National Environmental Policy Act of 1969 (42 U.S.C.
4332) that includes--
(i) an environmental risk analysis that
assesses the potential direct and indirect
impacts from escapement of covered fish on wild
and cultured fish stocks and environments that
may be exposed to such covered fish;
(ii) a failure mode and effects analysis
that quantitatively assesses the best- and
worst-case probabilities of failure of each
applicable confinement technique;
(iii) an assessment of the costs of control
or eradication of escaped covered fish; and
(iv) an assessment of the potential
economic damage in terms of loss of production
or sales to relevant wild and cultured fish
stocks and environments from the escapement of
covered fish.
(c) Environmental Impact Considerations.--
(1) Notice.--Each agency, department, or other unit of the
Federal Government shall promptly notify the Under Secretary of
Commerce for Oceans and Atmosphere when an action involving
covered fish, or a product containing covered fish is first
identified by such unit.
(2) Ensuring compliance.--The Under Secretary of Commerce
for Oceans and Atmosphere, in cooperation with each Federal,
State, or tribal entity that the Under Secretary considers
appropriate, may monitor any mitigation measures proposed under
subsection (b)(3) to ensure implementation and compliance
therewith.
(3) Provisions as complementary.--The provisions of this
Act are in addition to, and shall not affect the operation of,
other Federal, State, or local laws regulating a covered fish,
or a product containing covered fish.
(d) Rules and Regulations.--The Secretary shall prescribe such
rules and regulations as the Secretary considers necessary to carry out
the provisions of this Act.

SEC. 3. ENFORCEMENT AND PENALTIES.

(a) Enforcement.--The Secretary of Commerce may enforce section 2
in the same manner, by the same means, and with the same jurisdiction,
powers, and duties provided under sections 308, 309, 310, and 311 of
the Magnuson-Stevens Fishery Conservation and Management Act (16 U.S.C.
1858, 1859, 1860, and 1861).
(b) Penalties.--A person who violates section 2 shall be subject to
the penalties, and entitled to the privileges and immunities, under
sections 308, 309, 310, and 311 of the Magnuson-Stevens Fishery
Conservation and Management Act (16 U.S.C. 1858, 1859, 1860, and 1861).

SEC. 4. REPORT ON RISKS TO WILD FISH STOCKS.

Not later than 180 days after the date of enactment of this Act,
the Under Secretary of Commerce for Oceans and Atmosphere shall
transmit to the Committee on Commerce, Science, and Transportation of
the Senate and the Committee on Natural Resources of the House of
Representatives the report under section 1007 of the Food and Drug
Administration Amendments Act of 2007 (21 U.S.C. 2106).

SEC. 5. DEFINITIONS.

In this Act:
(1) Confined use.--The term ''confined use'' means any
operation, undertaken within a secured, land-based facility,
that involves a covered fish controlled by specific measures
that effectively prevent the covered fish from having contact
with and impact on the external environment, including
biological and physical confinement measures.
(2) Covered fish.--The term ''covered fish'' means any
finfish, live or dead, including the gametes, fertilized eggs,
offspring, and descendants thereof, that is modified or
produced through the application of recombinant
deoxyribonucleic acid (DNA) technologies, using DNA from an
organism's own genome or that of another species, that overcome
natural physiological reproductive barriers and that are not
techniques used in traditional breeding and selection.
(3) Finding of no significant impact.--The term ''finding
of no significant impact'' has the meaning given the term in
section 1508.13 of title 40, Code of Federal Regulations.
(4) Product.--The term ''product'' means an item
manufactured or produced for sale or use as food.

SOLUTION: Prevention of Escapement of Genetically Altered Salmon in the United States Act This bill prohibits a person from: shipping, transporting, offering for sale, selling, or purchasing a genetically altered finfish, or a food product containing those fish, in commerce; having custody, control, or possession of those fish or food products with the intent to ship, transport, offer for sale, sell, or purchase them in commerce; engaging in net-pen aquaculture (pens of fish contained by nets) of those fish; releasing those fish into a natural environment; or having custody, control, or possession of those fish with the intent to release them into a natural environment. Fish, fish parts, or products confined for scientific research or collected to enforce this Act are exempted from the prohibition. An additional exemption is established if the National Oceanic and Atmospheric Administration (NOAA): (1) prepares a finding of no significant impact in accordance with the National Environmental Policy Act of 1969 after reviewing an application requesting a federal agency to permit activity prohibited by this Act, or (2) finds the application to be consistent with an environmental impact statement that includes an environmental risk analysis and specified assessments of costs and potential economic damage. Each federal agency must promptly notify NOAA when an action involving those fish or food products is first identified by the agency. The Department of Commerce may enforce penalties for violations of this Act under specified provisions of the Magnuson-Stevens Fishery Conservation and Management Act.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tax Simplification for Americans Act
of 2004''.

SEC. 2. HEAD OF HOUSEHOLD FILING STATUS CHANGED TO SINGLE HEAD OF
HOUSEHOLD.

(a) In General.--The following provisions of the Internal Revenue
Code of 1986 are each amended by striking ''head of a household'' each
place it appears and inserting ''single head of household'':
(1) Subsection (b) of section 1.
(2) Paragraphs (1) and (3) of section 2(b).
(3) The table in section 25B(b).
(4) Clause (iii) of section 151(c)(6)(B).
(5) Clauses (ii) and (iii) of section 151(d)(3)(C).
(6) Subparagraph (A) of section 6012(a)(1).
(b) Other Conforming Amendments.--
(1) Subparagraph (B) of section 63(c)(2) of such Code is
amended by striking ''head of household'' and inserting
''single head of household''.
(2) Section 1 of such Code is amended--
(A) in the heading for subsection (b) by inserting
''Single'' before ''Heads'' ,
(B) in subsection (c) by inserting ''single''
before ''head'', and
(C) in the heading of subsection (c) by inserting
''single'' before ''heads''.
(3) The heading for section 2(b) of such Code is amended to
read as follows: ''Definition of Single Head of Household''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2004.

SEC. 3. EXPANDED AVAILABILITY OF 1040EZ AND 1040A.

(a) In General.--Chapter 77 of the Internal Revenue Code of 1986
(relating to miscellaneous provisions) is amended by adding at the end
the following new section:

''SEC. 7529. DOLLAR THRESHOLD FOR THE USE OF FORMS 1040EZ AND 1040A.

''(a) In General.--An individual shall not be ineligible to use
Form 1040EZ and Form 1040A for filing individual income tax returns on
the basis of--
''(1) the amount of the taxpayer's taxable interest income,
or
''(2) the amount of the taxpayer's taxable income,
so long as the taxpayer's taxable income does not exceed $100,000.
''(b) Inflation Adjustment.--In the case of any taxable year
beginning in a calendar year after 2004, the $100,000 dollar amount in
subsection (a) shall be increased by an amount equal to--
''(1) such dollar amount, multiplied by
''(2) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year by substituting
'calendar year 2003' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence is not a
multiple of $10,000, such amount shall be rounded to the nearest
multiple of $10,000.''.
(b) Clerical Amendment.--The table of sections for chapter 77 of
such Code is amended by adding at the end the following new item:

''Sec. 7529. Dollar threshold for the use
of forms 1040EZ and 1040A.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2003.

SEC. 4. SIMPLIFICATION THROUGH ELIMINATION OF INOPERATIVE PROVISIONS.

(a) In General.--
(1) Adjustments in tax tables so that inflation will not
result in tax increases.--Paragraph (7) of section 1(f) of the
Internal Revenue Code of 1986 is amended to read as follows:
''(7) Special rule for certain brackets.--In prescribing
tables under paragraph (1) which apply to taxable years
beginning in a calendar year after 1994, the cost-of-living
adjustment used in making adjustments to the dollar amounts at
which the 36 percent rate bracket begins or at which the 39.6
percent rate bracket begins shall be determined under paragraph
(3) by substituting '1993' for '1992'.''.
(2) Earned income credit.--Paragraph (1) of section 32(b)
of such Code is amended--
(A) by striking subparagraphs (B) and (C), and
(B) in subparagraph (A) by striking ''(A) In
general.--In the case of taxable years beginning after
1995'' and moving the table 2 ems to the left.
(3) Annuities; certain proceeds of endowment and life
insurance contracts.--Section 72 of such Code is amended--
(A) in subsection (c)(4) by striking ''; except
that if such date was before January 1, 1954, then the
annuity starting date is January 1, 1954'', and
(B) in subsection (g)(3) by striking ''January 1,
1954, or'' and '', whichever is later''.
(4) Accident and health plans.--Section 105(f) of such Code
is amended by striking ''or (d)''.
(5) Flexible spending arrangements.--Section 106(c)(1) of
such Code is amended by striking ''Effective on and after
January 1, 1997, gross'' and inserting ''Gross''.
(6) Certain combat zone compensation of members of the
armed forces.--Subsection (c) of section 112 of such Code is
amended--
(A) by striking ''(after June 24, 1950)'' in
paragraph (2), and
(B) striking ''such zone;'' and all that follows in
paragraph (3) and inserting ''such zone.''.
(7) Principal residence.--Section 121(b)(3) of such Code is
amended--
(A) by striking subparagraph (B), and
(B) in subparagraph (A) by striking ''(A) In
general.--'' and moving the text 2 ems to the left.
(8) Certain reduced uniformed services retirement pay.--
Section 122(b)(1) of such Code is amended by striking ''after
December 31, 1965,''.
(9) Mortgage revenue bonds for residences in federal
disaster areas.--Section 143(k) of such Code is amended by
striking paragraph (11).
(10) State legislators' travel expenses away from home.--
Paragraph (4) of section 162(h) of such Code is amended by
striking ''For taxable years beginning after December 31, 1980,
this'' and inserting ''This''.
(11) Health insurance costs of self-employed individuals.--
Paragraph (1) of section 162(l) of such Code is amended to read
as follows:
''(1) Allowance of deduction.--In the case of an individual
who is an employee within the meaning of section 401(c)(1),
there shall be allowed as a deduction under this section an
amount equal to 100 percent of the amount paid during the
taxable year for insurance which constitutes medical care for
the taxpayer and the taxpayer's spouse and dependents.''.
(12) Interest.--
(A) Section 163 of such Code is amended--
(i) by striking paragraph (6) of subsection
(d), and
(ii) by striking paragraph (5) of
subsection (h).
(B) Section 56(b)(1)(C) of such Code is amended by
striking clause (ii) and by redesignating clauses
(iii), (iv), and (v) as clauses (ii), (iii), and (iv),
respectively.
(13) Amounts received by surviving annuitant under joint
and survivor annuity contract.--Subparagraph (A) of section
691(d)(1) of such Code is amended by striking ''after December
31, 1953, and''.
(14) Income taxes of members of armed forces on death.--
Section 692(a)(1) of such Code is amended by striking ''after
June 24, 1950''.
(15) Tax on nonresident alien individuals.--Subparagraph
(B) of section 871(a)(1) of such Code is amended to read as
follows:
''(B) gains described in subsection (b) or (c) of
section 631,''.
(16) Old-age, survivors, and disability insurance.--
Subsection (a) of section 1401 of such Code is amended by
striking ''the following percent'' and all that follows and
inserting ''12.4 percent of the amount of the self-employment
income for such taxable year.''.
(17) Hospital insurance.--Subsection (b) of section 1401 of
such Code is amended by striking ''the following percent'' and
all that follows and inserting ''2.9 percent of the amount of
the self-employment income for such taxable year.''.
(18) Ministers, members of religious orders, and christian
science practitioners.--Paragraph (3) of section 1402(e) of
such Code is amended by striking ''whichever of the following
dates is later: (A)'' and by striking ''; or (B)'' and all that
follows and inserting a period.
(19) Withholding of tax on nonresident aliens.--The first
sentence of subsection (b) of section 1441 of such Code and the
first sentence of paragraph (5) of section 1441(c) of such Code
are each amended by striking ''gains subject to tax'' and all
that follows through ''October 4, 1966'' and inserting ''and
gains subject to tax under section 871(a)(1)(D)''.
(20) Retirement.--Section 7447(i)(3)(B)(ii) of such Code is
amended by striking ''at 4 percent per annum to December 31,
1947, and at 3 percent per annum thereafter'', and inserting
''at 3 percent per annum''.
(21) Annuities to surviving spouses and dependent children
of judges.--
(A) Paragraph (2) of section 7448(a) of such Code
is amended by striking ''or under section 1106 of the
Internal Revenue Code of 1939'' and by striking ''or
pursuant to section 1106(d) of the Internal Revenue
Code of 1939''.
(B) Subsection (g) of section 7448 of such Code is
amended by striking ''or other than pursuant to section
1106 of the Internal Revenue Code of 1939''.
(C) Subsections (g), (j)(1), and (j)(2) of section
7448 of such Code are each amended by striking ''at 4
percent per annum to December 31, 1947, and at 3
percent per annum thereafter'' and inserting ''at 3
percent per annum''.
(b) Effective Date.--
(1) General rule.--Except as otherwise provided in
paragraph (2), the amendments made by subsection (a) shall take
effect on the date of enactment of this Act.
(2) Savings provision.--If--
(A) any provision amended or repealed by subsection
(a) applied to--
(i) any transaction occurring before the
date of the enactment of this Act,
(ii) any property acquired before such date
of enactment, or
(iii) any item of income, loss, deduction,
or credit taken into account before such date
of enactment, and
(B) the treatment of such transaction, property, or
item under such provision would (without regard to the
amendments made by subsection (a)) affect the liability
for tax for periods ending after such date of
enactment,
nothing in the amendments made by subsection (a) shall be
construed to affect the treatment of such transaction,
property, or item for purposes of determining liability for tax
for periods ending after such date of enactment.

Passed the House of Representatives July 21, 2004.

Attest:

JEFF TRANDAHL,

Clerk.

SOLUTION:
Tax Simplification for Americans Act of 2004 - Amends the Internal Revenue Code to: (1) rename the "head of household" filing status as "single head of household;" and (2) increase to $100,000 (with annual inflation adjustments after 2004) the income limit for use of tax forms 1040EZ and 1040A.

Repeals or amends certain expired or inoperative provisions of the Internal Revenue Code. Enacts a savings provision to prevent changes in tax liability resulting from repeals or amendments made by this Act for periods ending after enactment of this Act.