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

Example Input: SECTION 1. ENERGY ASSISTANCE FUND.

(a) Definitions.--In this section:
(1) Fund.--The term ''Fund'' means the Energy Assistance
Fund established by subsection (b).
(2) Secretary concerned.--The term ''Secretary concerned''
means, with respect to programs carried out by each Secretary--
(A) the Secretary of Agriculture;
(B) the Secretary of Energy;
(C) the Secretary of Housing and Urban Development;
(D) the Secretary of Transportation; and
(E) the Administrator of the Small Business
Administration.
(b) Establishment.--There is established in the Treasury of the
United States a revolving fund, to be known as the ''Energy Assistance
Fund'', consisting of such amounts as are appropriated to the Fund
under subsection (h)(1).
(c) Expenditures From Fund.--
(1) In general.--Subject to paragraph (2), on request by
the Secretary concerned, the Secretary of the Treasury shall
transfer from the Fund to the Secretary concerned such amounts
as the Secretary concerned determines are necessary to provide
to carry out 1 or more qualified purposes described in
subsections (d), (e), and (f).
(2) Administrative expenses.--An amount not exceeding 10
percent of the amounts in the Fund shall be available for each
fiscal year to pay the administrative expenses necessary to
carry out this section.
(d) Low-Interest Loan Guarantees for Purchase and Installation of
Qualifying Energy Efficient Property.--
(1) In general.--To the extent that the Secretary concerned
has authority under other law to make or guarantee loans or
grants to persons to purchase and install qualifying property,
the Secretary concerned may guarantee loans made to eligible
United States persons for the purchase and installation of
qualifying property.
(2) Qualifying property.--For the purpose of paragraph (1),
qualifying property means--
(A) any component which constitutes a qualified
energy efficiency improvement (as defined in section
25C(c) of the Internal Revenue Code of 1986);
(B) property to heat water for use in a dwelling
unit located in the United States and used a residence
by the person if at least half of the energy used by
such property for such purpose is derived from the sun;
(C) property which uses solar energy to generate
electricity for use in a dwelling unit located in the
United States and used by the person (in the case of an
individual) as a residence;
(D) qualified fuel cell property (as defined in
section 48(c)(1) of that Code) installed on or in
connection with a dwelling unit located in the United
States and used as a principal residence (within the
meaning of section 121 of that Code) by the person (in
the case of an individual); or
(E) a compliant stove (as defined in section
25E(c)(2) of that Code) which--
(i) is installed in a dwelling unit located
in the United States; and
(ii) replaces a noncompliant stove (as
defined in section 25E(c)(3) of that Code) used
in such dwelling unit.
(3) Eligibility.--To be eligible to receive a loan
guarantee under this subsection, a person that is an individual
shall have a household income of not to exceed 115 percent of
the national median household income, as determined by the
Secretary concerned.
(4) Use of loan.--The recipient of a loan guaranteed under
this subsection may use the loan only to fund improvements to
property owned by, and for the benefit of, the recipient.
(5) Amount.--The amount of a loan made to a person that is
guaranteed under this subsection shall equal the lesser of--
(A) 90 percent of the difference between--
(i) the cost incurred by the person for the
purchase and installation of the qualifying
property, as approved by the Secretary; and
(ii) the amount of any credit allowable to
the person with respect to such property under
section 25C, 25D, or 25E, of the Internal
Revenue Code of 1986; or
(B) $30,000.
(6) Term of loans.--A loan guaranteed under this subsection
shall have a term of not to exceed 15 years.
(e) Low-Interest Loan Guarantees for Purchase and Installation of
Idling Reduction and Advanced Insulation for Heavy Trucks.--
(1) In general.--To the extent that the Secretary concerned
has authority under other law to make or guarantee loans or
grants to persons to purchase and install idling reduction
devices described in section 4053(9) of the Internal Revenue
Code of 1986 or advanced insulation described in section
4053(10) of such Code, the Secretary concerned may guarantee
loans made to United States persons for the purchase and
installation of such idling reduction devices and advanced
insulation.
(2) Use of loan.--The recipient of a loan guaranteed under
this subsection may use the loan only to fund improvements to
property owned by, and for the benefit of, the recipient.
(3) Amount.--
(A) In general.--The amount of a loan made to a
person that is guaranteed under this subsection shall
equal 90 percent of the difference between--
(i) the cost incurred by the person for the
purchase and installation of the idling
reduction devices and advanced insulation
described in subsection (a), as approved by the
Secretary concerned; and
(ii) 12 percent of the amount for which the
idling reduction devices or advanced insulation
was sold.
(B) Special rules.--In the case of any property
described in paragraphs (2), (3), or (4) of section
4051(a) of the Internal Revenue Code of 1986, the
amount determined under subparagraph (A) shall be zero.
(C) Determination of price.--Rules similar to the
rules of section 4052(b) of the Internal Revenue Code
of 1986 shall apply for purposes of subparagraph (B).
(4) Loan terms.--The Secretary concerned shall establish
terms for loans guaranteed under this subsection, as determined
by the Secretary concerned.
(f) Low-Interest Loan Guarantees for Purchase and Installation of
Alternative Refueling Stations.--
(1) In general.--To the extent that the Secretary concerned
has authority under other law to make or guarantee loans or
grants to persons for the purchase and installation of any
qualified alternative fuel vehicle refueling property (as
defined in section 30C(c) of the Internal Revenue Code of
1986), the Secretary concerned may guarantee loans made to
United States persons for the purchase and installation of any
such qualified alternative fuel vehicle refueling property
placed in service by the person during a taxable year.
(2) Use of loan.--The recipient of a loan guaranteed under
this subsection may use the loan only to fund improvements to
property owned by, and for the benefit of, the recipient.
(3) Amount.--The amount of a loan made to a person that is
guaranteed under this subsection shall equal 90 percent of the
difference between--
(A) the cost incurred by the person for the
purchase and installation of the qualified alternative
fuel vehicle refueling property described in paragraph
(1), as approved by the Secretary concerned; and
(B) the amount of any credit allowable to the
person under section 30C of the Internal Revenue Code
of 1986.
(4) Loan terms.--The Secretary concerned shall establish
terms for loans guaranteed under this subsection, as determined
by the Secretary concerned.
(g) Transfers of Amounts.--
(1) In general.--The amounts required to be transferred to
the Fund under this section shall be transferred at least
monthly from the general fund of the Treasury to the Fund on
the basis of estimates made by the Secretary of the Treasury.
(2) Adjustments.--Proper adjustment shall be made in
amounts subsequently transferred to the extent prior estimates
were in excess of or less than the amounts required to be
transferred.
(h) Funding.--
(1) Mandatory funding.--
(A) In general.--Notwithstanding any other
provision of law, on October 1, 2009, out of any funds
in the Treasury not otherwise appropriated, the
Secretary of the Treasury shall transfer to the Fund
for the cost of loans to carry out the purposes of the
Fund $1,000,000,000, to remain available until
expended.
(B) Receipt and acceptance.--The Fund shall be
entitled to receive, shall accept, and shall use to
carry out the purposes of the Fund the funds
transferred under subparagraph (A), without further
appropriation.
(2) Authorization of appropriations.--
(A) In general.--In addition to the amount made
available under paragraph (1), there are authorized to
be appropriated to the Fund such sums as are necessary
to carry out the purposes of the Fund.
(B) Additional funding.--To the extent that a
Secretary described in subsection (a) has authority
under other law to make or guarantee loans or grants
described in subsection (d)(1), (e)(1), or (f)(1), in
addition to any other funds made available to carry out
that authority under any other provision of law, there
are authorized to be appropriated to the Secretary such
sums as are necessary for the Secretary to provide
additional loans, loan guarantees, or grants under that
authority.
Example Output: Establishes in the Treasury the Energy Assistance Fund.

Directs the Secretary of the Treasury, upon request of the Secretary concerned, to transfer amounts from the Fund to that Secretary to make or guarantee low-interest loans or grants to U.S. persons to purchase and install: (1) qualifying energy efficient property in their principal dwelling (i.e., solar powered property to heat water or generate electricity, fuel cells, or compliant stoves); (2) idling reduction devices or advanced insulation in heavy trucks; and (3) qualified alternative fuel vehicle refueling property at a station.

Example Input: SECTION 1. FINDINGS.

Congress finds the following:
(1) The United States must have adequate infrastructure and
policies in place under the Department of Homeland Security to
protect against potential terrorists attempting to enter the
United States along the Southwest Border.
(2) According to top government officials, several Al Qaeda
leaders believe operatives can pay their way into the country
through Mexico and also believe illegal entry is more
advantageous than legal entry for operational security reasons.
(3) Official border patrol records reveal a disturbing
trend on the southern border indicating a growth in other than
Mexicans (OTMs), many from countries of interest, crossing into
the United States--between 2003 and 2004 the increase was at
least 35 percent.
(4) Because of budget constraints, the U.S. Immigration and
Customs Enforcement Office of Detention and Removal does not
have sufficient bed space to detain all illegal immigrants from
special interest countries therefore releasing them on personal
recognizance.
(5) The Department of Homeland Security estimates that up
to 90 percent of these immigrants do not appear for their
immigration hearings.
(6) The Department of Homeland Security needs more
personnel at the borders with the necessary security clearances
and equipment to adequately screen and detain immigrants coming
to the United States.
(7) The Secretary of Homeland Security should provide
appropriate training for inspectors, and associated support
staff, on an ongoing basis to utilize new technologies and to
ensure that the proficiency levels of such personnel are
acceptable to protect the borders of the United States.

SEC. 2. IMPROVEMENT IN SECURITY CLEARANCE PROCESS ALONG THE UNITED
STATES-MEXICO BORDER AND INCREASE IN DETENTION BEDS.

(a) Improvement in Security Clearance Process.--The Secretary of
Homeland Security shall--
(1) expeditiously implement policies ensuring that
personnel of the Department of Homeland Security along the
United States-Mexico border have the security clearances
required to access information necessary to adequately screen
immigrants entering the United States at such border, including
IDENT and IAFIS databases and databases used by the
Department's inspectors in secondary inspections;
(2) develop the interagency agreements and information
technology infrastructure necessary for border agents to
adequately screen immigrants entering the United States at such
border; and
(3) explore information sharing programs with countries of
interest to adequately screen immigrants entering our borders.
(b) Increase in Detention Beds.--Subject to the availability of
appropriations, the Secretary of Homeland Security shall increase by
the amount necessary the number of detention beds needed to detain all
immigrants apprehended by U.S. Customs and Border Protection.
(c) Sense of Congress.--It is the sense of the Congress that the
Office of Detention and Removal Operation should be placed under the
operational control of the Commissioner of U.S. Customs and Border
Protection, since the largest client of such office is the Border
Patrol.

SEC. 3. STUDY OF PERSONNEL LEVELS.

(a) In General.--The Secretary of Homeland Security shall contract
with an independent entity to undertake a study to determine the
necessary level and allocation of personnel, including support staff,
at United States ports of entry and border patrol sectors.
(b) Items to Be Included.--Such study shall take into account at
least the following:
(1) The overall mission of U.S. Customs and Border
Protection.
(2) Threat and vulnerability information pertaining to the
Nation's borders and ports of entry
(3) The impact of new border security programs, policies
and technologies, and the level of cross-training received by
all staff.
(c) Report.--Not later than 1 year after the date of the enactment
of this Act, the Secretary shall submit to the appropriate
congressional committees, as defined in section 2(2) of the Homeland
Security Act of 2002 (6 U.S.C. 101(2)), a report on the study conducted
under this section.

SEC. 4. ONGOING TRAINING OF BORDER SECURITY PERSONNEL.

The Secretary of Homeland Security shall provide appropriate
training for all border security personnel, and associated support
staff on an ongoing basis to utilize new technologies and to ensure
that the proficiency levels of such personnel are acceptable to protect
the borders of the United States.

SEC. 5. PROMPT AND PROPER ENFORCEMENT.

(a) Sense of Congress.--It is the sense of the Congress that--
(1) prosecutors and immigration judges are critical for the
prompt and proper enforcement of our immigration laws, and are
an important part of a comprehensive strategy; and
(2) an insufficient number of prosecutors and immigration
judges currently exists to enforce the immigration laws of the
United States.
(b) Authorization.--There are hereby authorized to be appropriated
amounts necessary to provide for appropriate staff increases for
judicial and prosecutorial offices, commensurate with other personnel
increases directed in this Act.

SEC. 6. REPORT ON DETENTION AND REMOVAL OPERATIONS.

(a) In General.--The Secretary of Homeland Security shall submit to
the appropriate congressional committees (as defined in section 2(2) of
the Homeland Security Act of 2002 (6 U.S.C. 101(2))) a report on
detention and removal operations, detailing the amount of additional
detention space and resources required to detain all persons presenting
a possible threat to homeland security.
(b) Information to Be Included.--The report shall include
information on--
(1) alternatives to detention, including electronic
monitoring, telephone, and voice recognition programs for those
on bond, and conducting deportation proceedings prior to
prisoners' release from Federal, State, and local prisons; and
(2) countries to which removal is problematic.

SEC. 7. COMPREHENSIVE BORDER SECURITY STRATEGY.

The Secretary of Homeland Security, in consultation with the heads
of all other Federal agencies with border-related functions or with
facilities or lands on or along the border, shall submit to the
appropriate congressional committees (as defined in section 2 of the
Homeland Security Act of 2002 (6 U.S.C. 101)) unclassified and
classified versions of a unified, comprehensive strategy to secure the
land borders of the United States. Such strategy shall be submitted not
later than 6 months after the date of the enactment of this Act and
shall include a description of the actions already taken to implement
the strategy.
Example Output: Requires the Secretary of Homeland Security to: (1) ensure that Department of Homeland Security personnel along the U.S.-Mexico border have the security clearances required to access information to adequately screen entering immigrants; (2) develop the interagency agreements and information technology infrastructure necessary for such screening; (3) explore information sharing programs with countries of interest; and (4) increase by the amount necessary the number of detention beds needed to detain all immigrants apprehended by U.S. Customs and Border Protection (CBP).

Expresses the sense of Congress that the Office of Detention and Removal Operations should be placed under the operational control of the Commissioner of CBP (currently, under U.S. Immigration and Customs Enforcement).

Requires the Secretary to: (1) contract with an independent entity to study the necessary level and allocation of personnel at U.S. ports of entry and border patrol sectors; (2) provide ongoing training for all border security personnel; and (3) submit a report on detention and removal operations and a unified, comprehensive border security strategy to appropriate congressional committees.

Expresses the sense of Congress that: (1) prosecutors and immigration judges are critical for the prompt and proper enforcement of immigration laws and are an important part of a comprehensive strategy; and (2) there is an insufficient number of prosecutors and immigration judges for immigration enforcement. Authorizes appropriations for staff increases.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Human Trafficking Fraud Enforcement
Act of 2010''.

SEC. 2. AUTHORIZATION OF APPROPRIATIONS FOR TAX LAW ENFORCEMENT
RELATING TO HUMAN TRAFFICKING AND PROMOTION OF COMMERCIAL
SEX ACTS.

(a) Authorization of Appropriations.--
(1) In general.--There is authorized to be appropriated
$4,000,000 for fiscal year 2011 for the purpose of establishing
an office within the Internal Revenue Service to investigate
and prosecute violations of the internal revenue laws by
persons that appear to be engaged in conduct in violation of
section 1591(a), section 2421, section 2422, subsection (a),
(d), or (e) of section 2423, section 1952, section 1589,
section 1590, or section 1351 of title 18, United States Code,
or section 1328 of title 8, United States Code, or the laws of
any State or territory that prohibit the promotion of
prostitution or of any commercial sex act (as such term is
defined in section 1591(e)(3) of title 18, United States Code).
(2) Availability.--Any amounts appropriated pursuant to the
authority of paragraph (1) shall remain available for fiscal
year 2011.
(b) Additional Funding for Operations of Office.--Unless
specifically appropriated otherwise, there is authorized to be
appropriated and is appropriated to the office established under
subsection (a)(1) for fiscal years 2011 and 2012 for the administration
of such office an amount equal to the amount of any tax under chapter 1
of the Internal Revenue Code of 1986 (including any interest) collected
during such fiscal years as the result of the actions of such office,
plus any civil or criminal monetary penalties imposed under such Code
relating to such tax and so collected.
(c) Report.--Not later than 1 year after the date of the enactment
of this Act, the Secretary of the Treasury shall report to the
Committee of Ways and Means of the House of Representatives and the
Committee on Finance of the Senate on the enforcement activities of the
office established under subsection (a)(1) and shall include any
recommendations for statutory changes to assist in future prosecutions
under this section.
(d) Applicability of Whistleblower Awards to Victims of Human
Trafficking.--For purposes of making an award under paragraph (1) or
(2) of section 7623(b) of the Internal Revenue Code of 1986 with
respect to information provided by victims of any person convicted of
violating section 1589, section 1590, section 1591(a), section 2421,
section 2422, subsection (a), (d), or (e) of section 2423, or section
1952, or section 1351 of title 18, United States Code, or section 1328
of title 8, United States Code, or the laws of any State or territory
that prohibit the promotion of prostitution or of any commercial sex
act (as such term is defined in section 1591(e)(3)) of title 18, United
States Code), the determination of whether such person is described in
such paragraph shall be made without regard to paragraph (3) of section
7623(b) of such Code.

SEC. 3. INCREASE IN CRIMINAL MONETARY PENALTY LIMITATION FOR THE
UNDERPAYMENT OR OVERPAYMENT OF TAX DUE TO FRAUD.

(a) In General.--
(1) Attempt to evade or defeat tax.--Section 7201 of the
Internal Revenue Code of 1986 (relating to attempt to evade or
defeat tax) is amended--
(A) by striking ''Any person'' and inserting the
following:
''(a) In General.--Any person'', and
(B) by adding at the end the following new
subsection:
''(b) Attempt To Evade or Defeat Tax Attributable to Human
Trafficking and Commercial Sex Acts.--
''(1) In general.--In the case of any attempt to evade or
defeat any tax attributable to income derived from an act
described in paragraph (2), subsection (a) shall be applied--
''(A) by substituting '$500,000 ($1,000,000' for
'$100,000 ($500,000', and
''(B) by substituting '10 years' for '5 years'.
''(2) Human trafficking and commercial sex acts.--For
purposes of paragraph (1), an act described in this paragraph
is any act which is a violation of section 1591(a), section
2421, section 2422, subsection (a), (d), or (e) of section
2423, section 1952, section 1589, section 1590, or section 1351
of title 18, United States Code, or section 1328 of title 8,
United States Code, or the laws of any State or territory that
prohibit the promotion of prostitution or of any commercial sex
act (as such term is defined in section 1591(e)(3) of title 18,
United States Code).''.
(2) Willful failure to file return, supply information, or
pay tax.--Section 7203 of such Code (relating to willful
failure to file return, supply information, or pay tax) is
amended--
(A) in the first sentence--
(i) by striking ''Any person'' and
inserting the following:
''(a) In General.--Any person'', and
(ii) by striking ''$25,000'' and inserting
''$50,000'',
(B) in the third sentence, by striking ''section''
and inserting ''subsection'', and
(C) by adding at the end the following new
subsection:
''(b) Failure To File With Respect to Tax Attributable to Human
Trafficking and Commercial Sex Acts.--In the case of any failure with
respect to any tax attributable to income derived from an act described
in paragraph (2) of section 7201(b), the first sentence of subsection
(a) shall be applied by substituting--
''(1) 'felony' for 'misdemeanor',
''(2) '$500,000 ($1,000,000' for '$50,000 ($100,000', and
''(3) '10 years' for '1 year'.''.
(3) Fraud and false statements.--Section 7206 of such Code
(relating to fraud and false statements) is amended--
(A) by striking ''Any person'' and inserting the
following:
''(a) In General.--Any person'', and
(B) by adding at the end the following new
subsection:
''(b) Fraud and False Statements With Respect to Tax Attributable
to Human Trafficking and Commercial Sex Acts.--In the case of any
violation of subsection (a) relating to any tax attributable to income
derived from an act described in paragraph (2) of section 7201(b),
subsection (a) shall be applied--
''(1) by substituting '$500,000 ($1,000,000' for '$100,000
($500,000', and
''(2) by substituting '5 years' for '3 years'.''.
(4) Penalties may be applied in addition to other
penalties.--Section 7204 of such Code (relating to fraudulent
statement or failure to make statement to employees) is amended
by striking ''the penalty provided in section 6674'' and
inserting ''the penalties provided in sections 6674, 7201, and
7203''.
(b) Increase in Monetary Limitation for Underpayment or Overpayment
of Tax Due to Fraud.--Section 7206 of such Code (relating to fraud and
false statements), as amended by subsection (a)(3), is amended by
adding at the end the following new subsection:
''(c) Increase in Monetary Limitation for Underpayment or
Overpayment of Tax Due to Fraud.--If any portion of any underpayment
(as defined in section 6664(a)) or overpayment (as defined in section
6401(a)) of tax required to be shown on a return is attributable to
fraudulent action described in subsection (a), the applicable dollar
amount under subsection (a) shall in no event be less than an amount
equal to such portion. A rule similar to the rule under section 6663(b)
shall apply for purposes of determining the portion so attributable.''.
(c) Effective Date.--The amendments made by this section shall
apply to actions, and failures to act, occurring after the date of the
enactment of this Act.
Example Output:
Human Trafficking Fraud Enforcement Act of 2010 - Authorizes appropriations in FY2011 to establish an office within the Internal Revenue Service (IRS) to investigate and prosecute violations of internal revenue laws by persons that appear to be engaged in sex trafficking of children, transportation and coercion of individuals and minors for the purpose of prostitution, racketeering, forced labor and trafficking in slavery, and importation of aliens for prostitution. Makes victims of sex trafficking eligible for whistleblower awards.

Amends the Internal Revenue Code to increase criminal penalties and fines for: (1) attempts to evade or defeat tax attributable to human trafficking and commercial sex acts; (2) willful failure to file returns for tax attributable to income derived from human trafficking and commercial sex acts; and (3) fraud and false statements with respect to tax attributable to human trafficking and commercial sex acts.