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

Input: Consider Input: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title.--This Act may be cited as the ''Mississippi Valley
National Historical Park Act of 1999''.
(b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings.
Sec. 3. Mississippi Valley National Historical Park, Blytheville,
Arkansas.
Sec. 4. Transfer of jurisdiction, Eaker Air Force Base, for historical
park.
Sec. 5. Acquisition of Chickasawba Mound for inclusion in historical
park.
Sec. 6. Administration of historical park.

SEC. 2. FINDINGS.

Congress finds the following:
(1) The central and lower Mississippi Valley region
contained the highest population levels and the most complex
Native American societies north of Mexico before the arrival of
European peoples in the 16th century.
(2) In addition, the Mississippi Valley has also hosted
Spanish, French, English, and ultimately American societies at
different times in the last 450 years.
(3) Blytheville, Arkansas, is centrally located in the
Mississippi Valley region.
(4) Former Eaker Air Force Base, which is located outside
of Blytheville, Arkansas, in the central Mississippi Valley
region, is the site of 14 archaeological sites associated with
Native Americans.
(5) Because of its value in illustrating and interpreting
the heritage of the United States, the largest of these
archaeological sites, was recognized by the National Park
Service as a National Historic Landmark in 1996.
(6) Another archaeological site outside of Blytheville,
Arkansas, the Chickasawba Mound, was placed on the National
Register of Historic Places in 1984 because of its historic and
archaeological resources.
(7) These previous actions by the Department of the
Interior recognize that these archaeological sites are likely
to benefit, educate, and inspire present and future generations
of Americans, but no unified heritage park for the central
Mississippi Valley region exists within the National Park
Service.
(8) Blytheville, Arkansas, also possesses many other
regionally and nationally significant natural, seismic,
cultural, and recreational resources associated with the
heritage of the central Mississippi Valley region.
(9) The sites and resources associated with the heritage of
the central Mississippi Valley region require recognition
through the establishment of a national historical park for the
central Mississippi Valley region as a unit of the National
Park System.
(10) As a result of the closing of Eaker Air Force Base in
Blytheville, Arkansas, pursuant to the Defense Base Closure and
Realignment Act of 1990, Federal land and facilities are
readily available for the establishment of a national
historical park for the central Mississippi Valley region to
protect the archaeological sites located on the former military
installation, as well as to preserve, maintain, and interpret
the natural, seismic, cultural, and recreational heritage of
the central Mississippi Valley region for the benefit,
education, and inspiration of present and future generations of
Americans.

SEC. 3. MISSISSIPPI VALLEY NATIONAL HISTORICAL PARK, BLYTHEVILLE,
ARKANSAS.

(a) Establishment.--In order to preserve for the benefit and
inspiration of the people of the United States as a national historical
park certain properties in Blytheville, Arkansas, and its vicinity
associated with the archaeological, natural, seismic, cultural, and
recreational heritage of the Mississippi Valley region, there is
established as a unit of the National Park System the Mississippi
Valley National Historical Park in the State of Arkansas.
(b) Boundaries.--The historical park shall consist of approximately
570 acres, including the real property transferred to the National Park
Service at former Eaker Air Force Base under section 4 and the parcel
of real property containing the archaeological site known as the
Chickasawba Mound and authorized for acquisition under section 5. The
boundaries of the historical park shall also include all property
authorized to be acquired for inclusion in the park by any law enacted
after the date of the enactment of this Act.

SEC. 4. TRANSFER OF JURISDICTION, EAKER AIR FORCE BASE, FOR HISTORICAL
PARK.

(a) Transfer of Archaeological Sites.--The Secretary of Defense
shall transfer, without reimbursement, to the administrative
jurisdiction of the Secretary of the Interior the parcels of real
property (including improvements thereon) located at former Eaker Air
Force Base, Blytheville, Arkansas, consisting of the archaeological
sites depicted on the map entitled ''Arkansas Aeroplex Archaeological
Sites''.
(b) Visitor and Administrative Sites.--
(1) Transfer required.--To preserve the historical
character and landscape of the main features of the historical
park, the Secretary of Defense also shall transfer, without
reimbursement, to the administrative jurisdiction of the
Secretary of the Interior an additional parcel of real property
at former Eaker Air Force Base for the development of visitor,
administrative, museum, curatorial, and maintenance facilities
for the historical park.
(2) Acreage limitation.--The parcel transferred under this
subsection may not exceed 15 acres.
(3) Selection.--The parcel to be transferred under this
subsection shall be jointly selected by the Secretary of
Defense and the Secretary of the Interior.
(c) Use of Land.--The Secretary of the Interior shall use the real
property transferred under this section as part of the historical park.
(d) Legal Description.--The exact acreage and legal description of
the real property to be transferred under this section shall be
determined by a survey satisfactory to the Secretary of Defense. The
cost of the survey shall be borne by the Secretary of the Interior.

SEC. 5. ACQUISITION OF CHICKASAWBA MOUND FOR INCLUSION IN HISTORICAL
PARK.

The Secretary of the Interior may acquire for inclusion in the
historical park, by donation or exchange, the archaeological site known
as the Chickasawba Mound, which was placed on the National Register of
Historic Places in 1984.

SEC. 6. ADMINISTRATION OF HISTORICAL PARK.

(a) Applicable Laws.--The Secretary of the Interior shall
administer the historical park in accordance with this Act and the laws
generally applicable to units of the National Park System, including
the Act of August 25, 1916 (commonly known as the National Park Service
Organic Act; 16 U.S.C. 1 et seq.), and the Act of August 21, 1935
(commonly known as the Historic Sites, Buildings, and Antiquities Act;
16 U.S.C. 461 et seq.).
(b) Cooperative Agreements.--
(1) Authorized.--The Secretary of the Interior may consult
and enter into cooperative agreements with interested entities
and individuals to provide for the preservation, development,
interpretation, and use of the historical park.
(2) Conditions.--Any payment made by the Secretary pursuant
to such a cooperative agreement shall be subject to an
agreement that conversion, use, or disposal of the project
assisted under the cooperative agreement for purposes contrary
to the purposes of the historical park, as determined by the
Secretary, shall result in a right of the United States to
reimbursement of all funds made available to such project or
the proportion of the increased value of the project
attributable to such finds as determined at the time of such
conversion, use, or disposal, whichever is greater.
(c) Acquisition of Real Property.--Subject to sections 4 and 5, the
Secretary of the Interior may acquire, within the boundaries of the
historical park, real property with appropriated or donated funds, by
donation, or by exchange for inclusion in the historical park.

Output: Directs the Secretary of Defense to transfer, without reimbursement, to the administrative jurisdiction of the Secretary of the Interior certain archaeological sites (including improvements) located at the former base, including an additional parcel of real property for the development of visitor, administrative, museum, curatorial, and maintenance facilities.
Authorizes the Secretary of the Interior to: (1) acquire for inclusion in the historical park, by donation or exchange, the archaeological site known as the Chickasawba Mound, which was placed on the National Register of Historic Places in 1984; and (2) enter into cooperative agreements with interested entities and individuals to provide for the preservation, development, interpretation, and use of the park.

Input: Consider Input: SECTION 1. JUDICIAL STRUCTURE OF GUAM.

(a) Judicial Authority; Courts.--Section 22(a) of the Organic Act
of Guam (48 U.S.C. 1424(a)) is amended to read as follows:
''(a)(1) The judicial authority of Guam shall be vested in a court
established by Congress designated as the 'District Court of Guam', and
a judicial branch of Guam which branch shall constitute a unified
judicial system and include an appellate court designated as the
'Supreme Court of Guam', a trial court designated as the 'Superior
Court of Guam', and such other lower local courts as may have been or
shall hereafter be established by the laws of Guam.
''(2) The Supreme Court of Guam may, by rules of such court, create
divisions of the Superior Court of Guam and other local courts of Guam.
''(3) The courts of record for Guam shall be the District Court of
Guam, the Supreme Court of Guam, the Superior Court of Guam (except the
Traffic and Small Claims divisions of the Superior Court of Guam) and
any other local courts or divisions of local courts that the Supreme
Court of Guam shall designate.''.
(b) Jurisdiction and Powers of Local Courts.--Section 22A of the
Organic Act of Guam (48 U.S.C. 1424-1) is amended to read as follows:
''Sec. 22A. (a) The Supreme Court of Guam shall be the highest
court of the judicial branch of Guam (excluding the District Court of
Guam) and shall--
''(1) have original jurisdiction over proceedings necessary
to protect its appellate jurisdiction and supervisory authority
and such other original jurisdiction as the laws of Guam may
provide;
''(2) have jurisdiction to hear appeals over any cause in
Guam decided by the Superior Court of Guam or other courts
established under the laws of Guam;
''(3) have jurisdiction to issue all orders and writs in
aid of its appellate, supervisory, and original jurisdiction,
including those orders necessary for the supervision of the
judicial branch of Guam;
''(4) have supervisory jurisdiction over the Superior Court
of Guam and all other courts of the judicial branch of Guam;
''(5) hear and determine appeals by a panel of three of the
justices of the Supreme Court of Guam and a concurrence of two
such justices shall be necessary to a decision of the Supreme
Court of Guam on the merits of an appeal;
''(6) make and promulgate rules governing the
administration of the judiciary and the practice and procedure
in the courts of the judicial branch of Guam, including
procedures for the determination of an appeal en banc; and
''(7) govern attorney and judicial ethics and the practice
of law in Guam, including admission to practice law and the
conduct and discipline of persons admitted to practice law.
''(b) The Chief Justice of the Supreme Court of Guam--
''(1) shall preside over the Supreme Court unless
disqualified or unable to act;
''(2) shall be the administrative head of, and have general
supervisory power over, all departments, divisions, and other
instrumentalities of the judicial branch of Guam; and
''(3) may issue such administrative orders on behalf of the
Supreme Court of Guam as necessary for the efficient
administration of the judicial branch of Guam.
''(c) The Chief Justice of the Supreme Court of Guam, or a justice
sitting in place of such Chief Justice, may make any appropriate order
with respect to--
''(1) an appeal prior to the hearing and determination of
that appeal on the merits; or
''(2) dismissal of an appeal for lack of jurisdiction or
failure to take or prosecute the appeal in accordance with
applicable laws or rules of procedure.
''(d) Except as granted to the Supreme Court of Guam or otherwise
provided by this Act or any other Act of Congress, the Superior Court
of Guam and all other local courts established by the laws of Guam
shall have such original and appellate jurisdiction over all causes in
Guam as the laws of Guam provide, except that such jurisdiction shall
be subject to the exclusive or concurrent jurisdiction conferred on the
District Court of Guam under section 22 of this Act.
''(e) The qualifications and duties of the justices and judges of
the Supreme Court of Guam, the Superior Court of Guam, and all other
local courts established by the laws of Guam shall be governed by the
laws of Guam and the rules of such courts.''.
(c) Technical Amendments.--(1) Section 22C(a) of the Organic Act of
Guam (48 U.S.C. 1424-3(a)) is amended by inserting ''which is known as
the Supreme Court of Guam,'' after ''appellate court authorized by
section 22A(a) of this Act,''.
(2) Section 22C(d) of the Organic Act of Guam (48 U.S.C. 1424-3(d))
is amended--
(A) by inserting '', which is known as the Supreme Court of
Guam,'' after ''appellate court provided for in section 22A(a)
of this Act''; and
(B) by striking ''taken to the appellate court'' and
inserting ''taken to such appellate court''.

SEC. 2. APPEALS TO UNITED STATES SUPREME COURT.

Section 22B of the Organic Act of Guam (48 U.S.C. 1424-2) is
amended by striking '': Provided, That'' and all that follows through
the end and inserting a period.

Output: Amends the Organic Act of Guam to revise the local judicial structure of Guam to vest judicial authority, not only in the District Court of Guam (as currently), but also in a unified judicial system composed of: (1) an appellate court designated as the "Supreme Court of Guam"; (2) a trial court designated as the "Superior Court of Guam"; and (3) such other lower local courts as may have been or may hereafter be established by the laws of Guam.

Authorizes the Supreme Court of Guam to create divisions of the Superior Court and other local courts of Guam.Lists the courts of record for Guam.Outlines the jurisdiction and powers of the local courts.Provides that the qualifications and duties of the justices and judges of the courts shall be governed by the laws of Guam and the rules of such courts.Repeals provisions granting the United States Court of Appeals for the Ninth Circuit jurisdiction to review all final decisions of the Supreme Court of Guam (effectively allowing direct review of such decisions to the Supreme Court of the United States).

Input: Consider Input: SECTION 1. REQUIRED NOTIFICATION OF SECTION 527 STATUS.

(a) In General.--Section 527 of the Internal Revenue Code of 1986
(relating to political organizations) is amended by adding at the end
the following new subsection:
''(i) Organizations Must Notify Secretary That They Are Section 527
Organizations.--
''(1) In general.--Except as provided in paragraph (5), an
organization shall not be treated as an organization described in
this section--
''(A) unless it has given notice to the Secretary,
electronically and in writing, that it is to be so treated, or
''(B) if the notice is given after the time required under
paragraph (2), the organization shall not be so treated for any
period before such notice is given.
''(2) Time to give notice.--The notice required under paragraph
(1) shall be transmitted not later than 24 hours after the date on
which the organization is established.
''(3) Contents of notice.--The notice required under paragraph
(1) shall include information regarding--
''(A) the name and address of the organization (including
any business address, if different) and its electronic mailing
address,
''(B) the purpose of the organization,
''(C) the names and addresses of its officers, highly
compensated employees, contact person, custodian of records,
and members of its Board of Directors,
''(D) the name and address of, and relationship to, any
related entities (within the meaning of section 168(h)(4)), and
''(E) such other information as the Secretary may require
to carry out the internal revenue laws.
''(4) Effect of failure.--In the case of an organization
failing to meet the requirements of paragraph (1) for any period,
the taxable income of such organization shall be computed by taking
into account any exempt function income (and any deductions
directly connected with the production of such income).
''(5) Exceptions.--This subsection shall not apply to any
organization--
''(A) to which this section applies solely by reason of
subsection (f)(1), or
''(B) which reasonably anticipates that it will not have
gross receipts of $25,000 or more for any taxable year.
''(6) Coordination with other requirements.--This subsection
shall not apply to any person required (without regard to this
subsection) to report under the Federal Election Campaign Act of
1971 (2 U.S.C. 431 et seq.) as a political committee.''.
(b) Disclosure Requirements.--
(1) Inspection at internal revenue service offices.--
(A) In general.--Section 6104(a)(1)(A) of the Internal
Revenue Code of 1986 (relating to public inspection of
applications) is amended--
(i) by inserting ''or a political organization is
exempt from taxation under section 527 for any taxable
year'' after ''taxable year'';
(ii) by inserting ''or notice of status filed by the
organization under section 527(i)'' before '', together'';
(iii) by inserting ''or notice'' after ''such
application'' each place it appears;
(iv) by inserting ''or notice'' after ''any
application'';
(v) by inserting ''for exemption from taxation under
section 501(a)'' after ''any organization'' in the last
sentence; and
(vi) by inserting ''or 527'' after ''section 501'' in
the heading.
(B) Conforming amendment.--The heading for section 6104(a)
of such Code is amended by inserting ''or notice of status''
before the period.
(2) Inspection of notice on internet and in person.--Section
6104(a) of such Code is amended by adding at the end the following
new paragraph:
''(3) Information available on internet and in person.--
''(A) In general.--The Secretary shall make publicly
available, on the Internet and at the offices of the Internal
Revenue Service--
''(i) a list of all political organizations which file
a notice with the Secretary under section 527(i), and
''(ii) the name, address, electronic mailing address,
custodian of records, and contact person for such
organization.
''(B) Time to make information available.--The Secretary
shall make available the information required under
subparagraph (A) not later than 5 business days after the
Secretary receives a notice from a political organization under
section 527(i).''.
(3) Inspection by committee of congress.--Section 6104(a)(2) of
such Code is amended by inserting ''or notice of status of any
political organization which is exempt from taxation under section
527 for any taxable year'' after ''taxable year''.
(4) Public inspection made available by organization.--Section
6104(d) of such Code (relating to public inspection of certain
annual returns and applications for exemption) is amended--
(A) by striking ''and Applications for Exemption'' and
inserting '', Applications for Exemption, and Notices of
Status'' in the heading;
(B) by inserting ''or notice of status under section
527(i)'' after ''section 501'' and by inserting ''or any notice
materials'' after ''materials'' in paragraph (1)(A)(ii);
(C) by inserting or ''or such notice materials'' after
''materials'' in paragraph (1)(B); and
(D) by adding at the end the following new paragraph:
''(6) Notice materials.--For purposes of paragraph (1), the
term 'notice materials' means the notice of status filed under
section 527(i) and any papers submitted in support of such notice
and any letter or other document issued by the Internal Revenue
Service with respect to such notice.''.
(c) Failure To Make Public.--Section 6652(c)(1)(D) of the Internal
Revenue Code of 1986 (relating to public inspection of applications for
exemption) is amended--
(1) by inserting ''or notice materials (as defined in such
section)'' after ''section)''; and
(2) by inserting ''and notice of status'' after ''exemption''
in the heading.
(d) Effective Date.--
(1) In general.--Except as provided in paragraphs (2) and (3),
the amendments made by this section shall take effect on the date
of the enactment of this section.
(2) Organizations already in existence.--In the case of an
organization established before the date of the enactment of this
section, the time to file the notice under section 527(i)(2) of the
Internal Revenue Code of 1986, as added by this section, shall be
30 days after the date of the enactment of this section.
(3) Information availability.--The amendment made by subsection
(b)(2) shall take effect on the date that is 45 days after the date
of the enactment of this section.

SEC. 2. DISCLOSURES BY POLITICAL ORGANIZATIONS.

(a) Required Disclosure of 527 Organizations.--Section 527 of the
Internal Revenue Code of 1986 (relating to political organizations), as
amended by section 1(a), is amended by adding at the end the following
new section:
''(j) Required Disclosure of Expenditures and Contributions.--
''(1) Penalty for failure.--In the case of--
''(A) a failure to make the required disclosures under
paragraph (2) at the time and in the manner prescribed
therefor, or
''(B) a failure to include any of the information required
to be shown by such disclosures or to show the correct
information,
there shall be paid by the organization an amount equal to the rate
of tax specified in subsection (b)(1) multiplied by the amount to
which the failure relates.
''(2) Required disclosure.--A political organization which
accepts a contribution, or makes an expenditure, for an exempt
function during any calendar year shall file with the Secretary
either--
''(A)(i) in the case of a calendar year in which a
regularly scheduled election is held--
''(I) quarterly reports, beginning with the first
quarter of the calendar year in which a contribution is
accepted or expenditure is made, which shall be filed not
later than the fifteenth day after the last day of each
calendar quarter, except that the report for the quarter
ending on December 31 of such calendar year shall be filed
not later than January 31 of the following calendar year,
''(II) a pre-election report, which shall be filed not
later than the twelfth day before (or posted by registered
or certified mail not later than the fifteenth day before)
any election with respect to which the organization makes a
contribution or expenditure, and which shall be complete as
of the twentieth day before the election, and
''(III) a post-general election report, which shall be
filed not later than the thirtieth day after the general
election and which shall be complete as of the twentieth
day after such general election, and
''(ii) in the case of any other calendar year, a report
covering the period beginning January 1 and ending June 30,
which shall be filed no later than July 31 and a report
covering the period beginning July 1 and ending December 31,
which shall be filed no later than January 31 of the following
calendar year, or
''(B) monthly reports for the calendar year, beginning with
the first month of the calendar year in which a contribution is
accepted or expenditure is made, which shall be filed not later
than the twentieth day after the last day of the month and
shall be complete as if the last day of the month, except that,
in lieu of filing the reports otherwise due in November and
December of any year in which a regularly scheduled general
election is held, a pre-general election report shall be filed
in accordance with subparagraph (A)(i)(II), a post-general
election report shall be filed in accordance with subparagraph
(A)(i)(III), and a year end report shall be filed not later
than January 31 of the following calendar year.
''(3) Contents of report.--A report required under paragraph
(2) shall contain the following information:
''(A) The amount of each expenditure made to a person if
the aggregate amount of expenditures to such person during the
calendar year equals or exceeds $500 and the name and address
of the person (in the case of an individual, including the
occupation and name of employer of such individual).
''(B) The name and address (in the case of an individual,
including the occupation and name of employer of such
individual) of all contributors which contributed an aggregate
amount of $200 or more to the organization during the calendar
year and the amount of the contribution.
Any expenditure or contribution disclosed in a previous reporting
period is not required to be included in the current reporting
period.
''(4) Contracts to spend or contribute.--For purposes of this
subsection, a person shall be treated as having made an expenditure
or contribution if the person has contracted or is otherwise
obligated to make the expenditure or contribution.
''(5) Coordination with other requirements.--This subsection
shall not apply--
''(A) to any person required (without regard to this
subsection) to report under the Federal Election Campaign Act
of 1971 (2 U.S.C. 431 et seq.) as a political committee,
''(B) to any State or local committee of a political party
or political committee of a State or local candidate,
''(C) to any organization which reasonably anticipates that
it will not have gross receipts of $25,000 or more for any
taxable year,
''(D) to any organization to which this section applies
solely by reason of subsection (f)(1), or
''(E) with respect to any expenditure which is an
independent expenditure (as defined in section 301 of such
Act).
''(6) Election.--For purposes of this subsection, the term
'election' means--
''(A) a general, special, primary, or runoff election for a
Federal office,
''(B) a convention or caucus of a political party which has
authority to nominate a candidate for Federal office,
''(C) a primary election held for the selection of
delegates to a national nominating convention of a political
party, or
''(D) a primary election held for the expression of a
preference for the nomination of individuals for election to
the office of President.''.
(b) Public Disclosure of Reports.--
(1) In general.--Section 6104(d) of the Internal Revenue Code
of 1986 (relating to public inspection of certain annual returns
and applications for exemption), as amended by section 1(b)(4), is
amended--
(A) by inserting ''Reports,'' after ''Returns,'' in the
heading;
(B) in paragraph (1)(A), by striking ''and'' at the end of
clause (i), by inserting ''and'' at the end of clause (ii), and
by inserting after clause (ii) the following new clause:
''(iii) the reports filed under section 527(j)
(relating to required disclosure of expenditures and
contributions) by such organization,''; and
(C) in paragraph (1)(B), by inserting '', reports,'' after
''return''.
(2) Disclosure of contributors allowed.--Section 6104(d)(3)(A)
of such Code (relating to nondisclosure of contributors, etc.) is
amended by inserting ''or a political organization exempt from
taxation under section 527'' after ''509(a))''.
(3) Disclosure by internal revenue service.--Section 6104(d) of
such Code is amended by adding at the end the following new
paragraph:
''(6) Disclosure of reports by internal revenue service.--Any
report filed by an organization under section 527(j) (relating to
required disclosure of expenditures and contributions) shall be
made available to the public at such times and in such places as
the Secretary may prescribe.''.
(c) Failure To Make Public.--Section 6652(c)(1)(C) of the Internal
Revenue Code of 1986 (relating to public inspection of annual returns)
is amended--
(1) by inserting ''or report required under section 527(j)''
after ''filing)'';
(2) by inserting ''or report'' after ''1 return''; and
(3) by inserting ''and reports'' after ''returns'' in the
heading.
(d) Effective Date.--The amendment made by subsection (a) shall
apply to expenditures made and contributions received after the date of
the enactment of this Act, except that such amendment shall not apply
to expenditures made, or contributions received, after such date
pursuant to a contract entered into on or before such date.

SEC. 3. RETURN REQUIREMENTS RELATING TO SECTION 527 ORGANIZATIONS.

(a) Return Requirements.--
(1) Organizations required to file.--Section 6012(a)(6) of the
Internal Revenue Code of 1986 (relating to political organizations
required to make returns of income) is amended by inserting ''or
which has gross receipts of $25,000 or more for the taxable year
(other than an organization to which section 527 applies solely by
reason of subsection (f)(1) of such section)'' after ''taxable
year''.
(2) Information required to be included on return.--Section
6033 of such Code (relating to returns by exempt organizations) is
amended by redesignating subsection (g) as subsection (h) and
inserting after subsection (f) the following new subsection:
''(g) Returns Required by Political Organizations.--In the case of
a political organization required to file a return under section
6012(a)(6)--
''(1) such organization shall file a return--
''(A) containing the information required, and complying
with the other requirements, under subsection (a)(1) for
organizations exempt from taxation under section 501(a), and
''(B) containing such other information as the Secretary
deems necessary to carry out the provisions of this subsection,
and
''(2) subsection (a)(2)(B) (relating to discretionary
exceptions) shall apply with respect to such return.''.
(b) Public Disclosure of Returns.--
(1) Returns made available by secretary.--
(A) In general.--Section 6104(b) of the Internal Revenue
Code of 1986 (relating to inspection of annual information
returns) is amended by inserting ''6012(a)(6),'' before
''6033''.
(B) Contributor information.--Section 6104(b) of such Code
is amended by inserting ''or a political organization exempt
from taxation under section 527'' after ''509(a)''.
(2) Returns made available by organizations.--
(A) In general.--Paragraph (1)(A)(i) of section 6104(d) of
such Code (relating to public inspection of certain annual
returns, reports, applications for exemption, and notices of
status) is amended by inserting ''or section 6012(a)(6)
(relating to returns by political organizations)'' after
''organizations)''.
(B) Conforming amendments.--
(i) Section 6104(d)(1) of such Code is amended in the
matter preceding subparagraph (A) by inserting ''or an
organization exempt from taxation under section 527(a)''
after ''501(a)''.
(ii) Section 6104(d)(2) of such Code is amended by
inserting ''or section 6012(a)(6)'' after ''section 6033''.
(c) Failure To File Return.--Section 6652(c)(1) of the Internal
Revenue Code of 1986 (relating to annual returns under section 6033) is
amended--
(1) by inserting ''or section 6012(a)(6) (relating to returns
by political organizations)'' after ''organizations)'' in
subparagraph (A)(i);
(2) by inserting ''or section 6012(a)(6)'' after ''section
6033'' in subparagraph (A)(ii);
(3) by inserting ''or section 6012(a)(6)'' after ''section
6033'' in the third sentence of subparagraph (A); and
(4) by inserting ''or 6012(a)(6)'' after ''section 6033'' in
the heading.
(d) Effective Date.--The amendments made by this section shall
apply to returns for taxable years beginning after June 30, 2000.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.
Output: Makes information on organizations that file such notices, and such notices, publicly available. Prescribes monetary penalties for failures to meet certain public availability requirements.Grants existing organizations to whom this Act applies 30 days after this Act's enactment date to file a notice.Prescribes tax penalties for failures by political organizations to make certain disclosures of contributions and expenditures for exempt functions. Exempts certain organizations and political committees from the disclosure requirement. Makes such disclosures publicly available and prescribes monetary penalties for failures to make disclosures available for inspection.Requires political organizations which have gross receipts of $25,000 or more per taxable year, with an exception, to file tax returns. Provides for public disclosure of such returns and prescribes monetary penalties for failures to file or provide correct information.