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 ''Small Business Health Tax Credit
Act''.

SEC. 2. SMALL BUSINESS TAX CREDIT FOR 50 PERCENT OF HEALTH PREMIUMS.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business-related
credits) is amended by adding at the end the following:

''SEC. 45G. EMPLOYEE HEALTH INSURANCE EXPENSES.

''(a) General Rule.--For purposes of section 38, in the case of a
qualified small employer, the employee health insurance expenses credit
determined under this section is an amount equal to the applicable
percentage of the amount paid by the taxpayer during the taxable year
for qualified employee health insurance expenses.
''(b) Applicable Percentage.--For purposes of subsection (a), the
applicable percentage is equal to--
''(1) 50 percent in the case of an employer with less than
26 qualified employees,
''(2) 40 percent in the case of an employer with more than
25 but less than 36 qualified employees, and
''(3) 30 percent in the case of an employer with more than
35 but less than 51 qualified employees.
''(c) Per Employee Dollar Limitation.--The amount of qualified
employee health insurance expenses taken into account under subsection
(a) with respect to any qualified employee for any taxable year shall
not exceed the maximum employer contribution for self-only coverage or
family coverage (as applicable) determined under section 8906(a) of
title 5, United States Code, for the calendar year in which such
taxable year begins.
''(d) Definitions and Special Rules.--For purposes of this
section--
''(1) Qualified small employer.--
''(A) In general.--The term 'qualified small
employer' means any small employer which provides
eligibility for health insurance coverage (after any
waiting period (as defined in section 9801(b)(4))) to
all qualified employees of the employer.
''(B) Small employer.--
''(i) In general.--For purposes of this
paragraph, the term 'small employer' means,
with respect to any calendar year, any employer
if such employer employed an average of not
less than 2 and not more than 50 qualified
employees on business days during either of the
2 preceding calendar years. For purposes of the
preceding sentence, a preceding calendar year
may be taken into account only if the employer
was in existence throughout such year.
''(ii) Employers not in existence in
preceding year.--In the case of an employer
which was not in existence throughout the 1st
preceding calendar year, the determination
under clause (i) shall be based on the average
number of qualified employees that it is
reasonably expected such employer will employ
on business days in the current calendar year.
''(2) Qualified employee health insurance expenses.--
''(A) In general.--The term 'qualified employee
health insurance expenses' means any amount paid by an
employer for health insurance coverage to the extent
such amount is attributable to coverage provided to any
employee while such employee is a qualified employee.
''(B) Exception for amounts paid under salary
reduction arrangements.--No amount paid or incurred for
health insurance coverage pursuant to a salary
reduction arrangement shall be taken into account under
subparagraph (A).
''(C) Health insurance coverage.--The term 'health
insurance coverage' has the meaning given such term by
paragraph (1) of section 9832(b) (determined by
disregarding the last sentence of paragraph (2) of such
section).
''(3) Qualified employee.--The term 'qualified employee'
means an employee of an employer who, with respect to any
period, is not provided health insurance coverage under--
''(A) a health plan of the employee's spouse,
''(B) title XVIII, XIX, or XXI of the Social
Security Act,
''(C) chapter 17 of title 38, United States Code,
''(D) chapter 55 of title 10, United States Code,
''(E) chapter 89 of title 5, United States Code, or
''(F) any other provision of law.
''(4) Employee--The term 'employee'--
''(A) means any individual, with respect to any
calendar year, who is reasonably expected to receive at
least $5,000 of compensation from the employer during
such year,
''(B) does not include an employee within the
meaning of section 401(c)(1), and
''(C) includes a leased employee within the meaning
of section 414(n).
''(5) Compensation.--The term 'compensation' means amounts
described in section 6051(a)(3).
''(e) Certain Rules Made Applicable.--For purposes of this section,
rules similar to the rules of section 52 shall apply.
''(f) Denial of Double Benefit.--No deduction or credit under any
other provision of this chapter shall be allowed with respect to
qualified employee health insurance expenses taken into account under
subsection (a).''.
(b) Credit To Be Part of General Business Credit.--Section 38(b) of
the Internal Revenue Code of 1986 (relating to current year business
credit) is amended by striking ''plus'' at the end of paragraph (14),
by striking the period at the end of paragraph (15) and inserting '',
plus'', and by adding at the end the following:
''(16) the employee health insurance expenses credit
determined under section 45G.''.
(c) Credit Allowed Against Minimum Tax.--
(1) In general.--Subsection (c) of section 38 of the
Internal Revenue Code of 1986 (relating to limitation based on
amount of tax) is amended by redesignating paragraph (4) as
paragraph (5) and by inserting after paragraph (3) the
following new paragraph:
''(4) Special rules for employee health insurance credit.--
''(A) In general.--In the case of the employee
health insurance credit--
''(i) this section and section 39 shall be
applied separately with respect to the credit,
and
''(ii) in applying paragraph (1) to the
credit--
''(I) the amounts in subparagraphs
(A) and (B) thereof shall be treated as
being zero, and
''(II) the limitation under
paragraph (1) (as modified by subclause
(I)) shall be reduced by the credit
allowed under subsection (a) for the
taxable year (other than the employee
health insurance credit).
''(B) Employee health insurance credit.--For
purposes of this subsection, the term 'employee health
insurance credit' means the credit allowable under
subsection (a) by reason of section 45G(a).''.
(2) Conforming amendments.--
(A) Subclause (II) of section 38(c)(2)(A)(ii) of
such Code is amended by inserting ''or the employee
health insurance credit'' after ''employee credit''.
(B) Subclause (II) of section 38(c)(3)(A)(ii) of
such Code is amended by inserting ''or the employee
health insurance credit'' after ''employee credit''.
(d) No Carrybacks.--Subsection (d) of section 39 of the Internal
Revenue Code of 1986 (relating to carryback and carryforward of unused
credits) is amended by adding at the end the following:
''(11) No carryback of section 45g credit before effective
date.--No portion of the unused business credit for any taxable
year which is attributable to the employee health insurance
expenses credit determined under section 45G may be carried
back to a taxable year ending before the date of the enactment
of section 45G.''.
(e) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following:

''Sec. 45G. Employee health insurance
expenses.''.
(f) Employer Outreach.--The Internal Revenue Service shall, in
conjunction with the Small Business Administration, develop materials
and implement an educational program to ensure that business personnel
are aware of--
(1) the eligibility criteria for the tax credit provided
under section 45G of the Internal Revenue Code of 1986 (as
added by this section),
(2) the methods to be used in calculating such credit,
(3) the documentation needed in order to claim such credit,
and
(4) any available health plan purchasing alliances
established under title II,
so that the maximum number of eligible businesses may claim the tax
credit.
(g) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after the
date of the enactment of this Act.
answer:
Small Business Health Tax Credit Act - Amends the Internal Revenue Code to allow small business employers (employers with between two and 50 employees) an income tax credit of between 30 to 50 percent (depending upon the number of employees) of the amount paid for employee health insurance, subject to a dollar limitation for each employee. Allows the employer to apply such credit against its minimum tax liability. Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to educate small business personnel about this tax credit.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Educational Technology Utilization
Extension Assistance Act''.

SEC. 2. PURPOSE.

It is the purpose of this Act to improve the utilization of
educational technologies in elementary and secondary education by
creating an educational technology extension service based at
undergraduate institutions of higher education.

SEC. 3. FINDINGS.

The Congress finds the following:
(1) Extension services such as the Manufacturing Extension
Partnership and the Agricultural Extension Service have proven
to be effective public/private partnerships to integrate new
technologies and to improve utilization of existing
technologies by small to medium sized manufacturers and the
United States agricultural community.
(2) Undergraduate institutions of higher education working
with non-profit organizations, State, and Federal agencies can
tailor educational technology extension programs to meet
specific local and regional requirements.
(3) Undergraduate institutions of higher education, often
with the assistance of the National Science Foundation, have
for the past 20 years been integrating educational technologies
into their curricula, and as such they can draw upon their own
experiences to advise elementary and secondary school educators
on ways to integrate a variety of educational technologies into
the educational process.
(4) Many elementary and secondary school systems,
particularly in rural and traditionally under served areas,
lack general information on the most effective methods to
integrate their existing technology infrastructure, as well as
new educational technology, into the educational process and
curriculum.
(5) Most Federal and State educational technology programs
have focused on acquiring educational technologies with less
emphasis on the utilization of those technologies in the
classroom and the training and infrastructural requirements
needed to efficiently support those types of technologies. As a
result, in many instances, the full potential of educational
technology has not been realized.
(6) Our global economy is increasingly reliant on a
workforce not only comfortable with technology, but also able
to integrate rapid technological changes into the production
process. As such, in order to remain competitive in a global
economy, it is imperative that we maintain a work-ready labor
force.
(7) According to ''Teacher Quality: A Report on the
Preparation and Qualifications of Public School Teacher'',
prepared by the Department of Education, only 1 in 5 teachers
felt they were well prepared to work in a modern classroom.
(8) The most common form of professional development for
teachers continue to be workshops that typically last no more
than one day and have little relevance to teachers' work in the
classroom.
(9) A 1998 national survey completed by the Department of
Education found that only 19 percent of teachers had been
formally mentored by another teacher, and that 70 percent of
these teachers felt that this collaboration was very helpful to
their teaching.

SEC. 4. PROGRAM AUTHORIZED.

(a) General Authority.--The Director of the National Science
Foundation, in cooperation with the Secretary of Education and the
Director of the National Institute of Standards and Technology, shall
provide assistance for the creation and support of regional centers for
the utilization of educational technologies (hereinafter in this Act
referred to as ''ETU Centers'').
(b) Functions of Centers.--
(1) Establishment.--ETU Centers may be established at any
institution of higher education, but such centers may include
the participation of non-profit entities, organizations, or
groups thereof.
(2) Objectives of centers.--The objective of the ETU
Centers is to enhance the utilization of educational
technologies in elementary and secondary education through--
(A) advising of elementary and secondary school
administrators, school boards, and teachers on the
adoption and utilization of new educational
technologies and the utility of local schools' existing
educational technology assets and infrastructure;
(B) participation of individuals from the private
sector, universities, State and local governments, and
other Federal agencies;
(C) active dissemination of technical and
management information about the use of educational
technologies; and
(D) utilization, where appropriate, of the
expertise and capabilities that exists in Federal
laboratories and Federal agencies.
(3) Activities of centers.--The activities of the ETU
Centers shall include the following:
(A) The active transfer and dissemination of
research findings and ETU Center expertise to local
school authorities, including but not limited to school
administrators, school boards, and teachers.
(B) The training of teachers in the integration of
local schools existing educational technology
infrastructure into their instructional design.
(C) The training and advising of teachers,
administrators, and school board members in the
acquisition, utilization, and support of educational
technologies.
(D) Support services to teachers, administrators,
and school board members as agreed upon by ETU Center
representatives and local school authorities.
(E) The advising of teachers, administrators, and
school board members on current skill set standards
employed by private industry.
(c) Program Administration.--
(1) Proposed rules.--The Director of the National Science
Foundation, after consultation with the Secretary of Education
and the Director of the National Institute of Standards and
Technology, shall publish in the Federal Register, within 90
days after the date of the enactment of this Act, a proposed
rules for the program for establishing ETU Centers, including--
(A) a description of the program;
(B) the procedure to be followed by applicant;
(C) the criteria for determining qualified
applicants; and
(D) the criteria, including those listed in the
following sections, for choosing recipients of
financial assistance under this section from among
qualified applicants.
(2) Final rules.--The Director of the National Science
Foundation shall publish final rules for the program under this
Act after the expiration of a 30-day comment period on such
proposed rules.
(d) Eligibility and Selection.--
(1) Applications required.--Any undergraduate institution
of higher education, consortia of such institutions, non-profit
organizations, or groups thereof may submit an application for
financial support under this section in accordance with the
procedures established under subsection (c). In order to
receive assistance under this Act, an applicant shall provide
adequate assurances that will contribute 50 percent or more of
the proposed Center's capital and annual operating and
maintenance costs.
(2) Selection.--The Director of the National Science
Foundation, in conjunction with the Secretary of Education and
the Director of the National Institute of Standards and
Technology, shall subject each application to competitive,
merit review. In making a decision whether to approve such
application and provide financial support under this section,
the Director of the National Science Foundation shall consider
at a minimum--
(A) the merits of the application, particularly
those portions of the application regarding the
adaption of training and educational technologies to
the needs of particular regions;
(B) the quality of service to be provided;
(C) the geographical diversity and extent of
service area, with particular emphasis on rural and
traditionally underdeveloped areas; and
(D) the percentage of funding and amount of in-kind
commitment from other sources.
(3) Evaluation.--Each ETU Center which receives financial
assistance under this section shall be evaluated during its
third year of operation by an evaluation panel appointed by the
Director of the National Science Foundation. Each evaluation
panel shall measure the involved Center's performance against
the objectives specified in this section. Funding for an ETU
Center shall not be renewed unless the evaluation is positive.

SEC. 6. DEFINITION.

As used in this Act, the term ''institution of higher education''
has the meaning given that term by section 101 of the Higher Education
Act of 1965 (20 U.S.C. 1001).
answer:
Educational Technology Utilization Extension Assistance Act - Requires the Director of the National Science Foundation (NSF), in cooperation with the Secretary of Education and the Director of the National Institute of Standards and Technology (NIST), to provide assistance for the creation and support of regional centers for the utilization of educational technologies (ETU Centers). Allows ETU Centers to be established at any institution of higher education, and to include the participation of non-profit entities and organizations.
Requires ETU Centers to enhance the use of educational technologies in elementary and secondary education through: (1) advising school administrators, school boards, and teachers on adopting and using new educational technologies and the usefulness of local schools' existing educational technology assets and infrastructure; (2) participation of individuals from the private sector, universities, State and local governments, and other Federal agencies; (3) active dissemination of technical and management information about the use of educational technologies; and (4) appropriate use of the expertise and capabilities that exist in Federal laboratories and Federal agencies.
Requires ETU Centers' activities to include: (1) active transfer and dissemination of research findings and ETU Center expertise to local school authorities; (2) training teachers in integrating schools' existing educational technology infrastructure into their instructional design; (3) training and advising teachers, administrators, and school board members in acquiring, using, and supporting educational technologies; (4) support services to teachers, administrators, and school board members; and (5) advising teachers, administrators, and school board members on current skill set standards employed by private industry.
Sets forth requirements for program administration and application and selection procedures. Allows any undergraduate institution of higher education, consortia of such institutions and non-profit organizations to apply for financial support in accordance with the procedures. Requires each applicant to provide adequate assurances that it will contribute 50 percent or more of the proposed ETU Center's capital and annual operating and maintenance costs.
Requires the NSF Director, in conjunction with the Secretary of Education and the NIST Director, to subject each application to competitive merit review, including specified considerations. Requires each ETU Center to be evaluated during its third year of operation. Requires a positive evaluation for renewal of funding.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Indonesia Human Rights Before
Military Assistance Act''.

SEC. 2. FINDINGS AND DECLARATION OF POLICY.

(a) Findings.--The Congress finds the following:
(1) The political and economic crisis in Indonesia has
deteriorated to a crisis of legitimacy of the Suharto regime.
(2) The Suharto regime controls a vast military network
(ABRI) that it uses to maintain control over a population of
200,000,000 people now suffering from the loss of some
10,000,000 jobs, skyrocketing inflation, and food shortages
leading to severe hunger and political unrest.
(3) The Indonesian military has dramatically increased the
number of troops in urban areas and has cracked down on the
civilian population through the use of lethal force against
student demonstrators, through mass arrests, through torture of
prisoners, and through frequent disappearances of pro-democracy
leaders especially in and around the capital city of Jakarta.
(4) General Suharto seized command of the Government of
Indonesia 32 years ago in a bloody coup that claimed between
500,000 and 1,000,000 Indonesian lives.
(5) The Indonesian military continues to maintain brutal
control over the people of Irian Jaya (West Papua).
(6) The Indonesian military's suppression of popular
dissent in Aceh and economic oppression have resulted in the
mass exodus of thousands of individuals seeking refuge in
Malaysia, and those individuals forcibly returned to Aceh face
detention in a prison maintained by the Indonesian special
forces unit (KOPASSUS).
(7) KOPASSUS and other Indonesian military units are widely
known for their exceedingly brutal methods of repression and
torture against the people of both Indonesia and East Timor.
(8) Indonesian military violence now receiving
international attention in Jakarta has been the rule in East
Timor since 1975.
(9) Indonesia invaded East Timor on December 7, 1975, and
has illegally occupied that nation for over 22 years.
(10) The Indonesian occupation has claimed the lives of
over 200,000 East Timorese in massacres, by torture, and
through forced starvation.
(11) The Government of Indonesia has amassed troops in
urban areas in East Timor and during this period of crisis and
human rights abuses, including arbitrary arrests, extrajudicial
executions, disappearances, and torture continue to mount.
(b) Declaration of Policy.--The Congress declares that the United
States will no longer accept, condone, finance, or supply the
Indonesian military's violence against its own people, the people of
East Timor, and the people of Irian Jaya (West Papua).

SEC. 3. PROHIBITION ON UNITED STATES MILITARY ASSISTANCE TO THE
GOVERNMENT OF INDONESIA.

United States military assistance may not be provided to the
Government of Indonesia for any fiscal year beginning after the date of
the enactment of this Act unless the President certifies for that
fiscal year that the Government of Indonesia--
(1) has been elected in free and fair elections;
(2) does not repress civilian political expression; and
(3) has made substantial improvement in human rights
conditions in Indonesia and East Timor, as determined by
independent international or United Nations monitors and the
Secretary of State, including--
(A) the release of political prisoners;
(B) open access throughout Indonesia, East Timor,
and Irian Jaya (West Papua) to international monitoring
and relief organizations as well as the press; and
(C) the establishment of the rule of law in
Indonesia, including civilian control of the military
and the cessation of disappearances, torture, and
extra-judicial executions in Indonesia and East Timor.

SEC. 4. UNITED STATES MILITARY ASSISTANCE DEFINED.

In this Act, the term ''United States military assistance'' means
lethal military equipment, helicopters, replacement structural
components and ammunition for such equipment and helicopters, and any
other assistance under the following provisions of law:
(1) Chapter 2 of part II of the Foreign Assistance Act of
1961 (relating to military assistance), including the transfer
of excess defense articles under section 516 of that Act.
(2) Chapter 5 of part II of the Foreign Assistance Act of
1961 (relating to international military education and
training).
(3) The ''Foreign Military Financing Program'' under
section 23 of the Arms Export Control Act.
(4) The transfer of defense articles, defense services, or
design and construction services under the Arms Export Control
Act, including defense articles and defense services licensed
or approved for export under section 38 of that Act.
(5) The transfer of dual use goods and technologies the
export of which is controlled under the Export Administration
Act of 1979.
(6) The transfer of crime control and detection instruments
and equipment the export of which is controlled under the
Export Administration Act of 1979.
answer:
Indonesia Human Rights Before Military Assistance Act - Prohibits U.S. military assistance to the Government of Indonesia unless the President certifies that it: (1) has been elected in free and fair elections; (2) does not repress civilian political expression; and (3) has made substantial improvement in human rights conditions in Indonesia and East Timor, as determined by independent international or U.S. monitors and the Secretary of State (including the release of political prisoners, open access throughout Indonesia, East Timor, and Irian Jaya (West Papua) to international monitoring and relief organizations as well as the press, and establishment of rule of law in Indonesia).