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

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Torture Victims Relief Act''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) The American people abhor torture by any government or
person. The existence of torture creates a climate of fear and
international insecurity that affects all people.
(2) Torture is the deliberate mental and physical damage
caused by governments to individuals to destroy individual
personality and terrorize society. The effects of torture are
long term. Those effects can last a lifetime for the survivors
and affect future generations.
(3) By eliminating leadership of their opposition and
frightening the general public, repressive governments often
use torture as a weapon against democracy.
(4) Torture survivors remain under physical and
psychological threats, especially in communities where the
perpetrators are not brought to justice. In many nations, even
those who treat torture survivors are threatened with
reprisals, including torture, for carrying out their ethical
duties to provide care. Both the survivors of torture and their
treatment providers should be accorded protection from further
repression.
(5) A significant number of refugees and asylees entering
the United States have been victims of torture. Those claiming
asylum deserve prompt consideration of their applications for
political asylum to minimize their insecurity and sense of
danger. Many torture survivors now live in the United States.
They should be provided with the rehabilitation services which
would enable them to become productive members of our
communities.
(6) The development of a treatment movement for torture
survivors has created new opportunities for action by the
United States and other nations to oppose state-sponsored and
other acts of torture.
(7) There is a need for a comprehensive strategy to protect
and support torture victims and their treatment providers,
together with overall efforts to eliminate torture.
(8) By acting to heal the survivors of torture and protect
their families, the United States can help to heal the effects
of torture and prevent its use around the world.
(9) The United States became a party to the Convention
Against Torture and Other Cruel, Inhuman, or Degrading
Treatment or Punishment on November 20, 1994, but has not
implemented Article 3 of the Convention.

SEC. 3. DEFINITIONS.

As used in this Act:
(1) In general.--Except as otherwise provided, the terms
used in this Act have the meanings given those terms in section
101(a) of the Immigration and Nationality Act (8 U.S.C.
1101(a)).
(2) Torture.--The term ''torture'' has the meaning given
the term in section 2340(1) of title 18, United States Code,
and includes the use of rape and other forms of sexual violence
by a person acting under the color of law upon another person
under his custody or physical control.

SEC. 4. PROHIBITION ON INVOLUNTARY RETURN OF PERSONS FEARING SUBJECTION
TO TORTURE.

(a) Prohibition.--Notwithstanding any other provision of law, the
United States shall not expel, remove, extradite, or otherwise return
involuntarily an individual to a country if there is substantial
evidence that a reasonable person in the circumstances of that
individual would fear subjection to torture in that country.
(b) Definition.--For purposes of this section, the term ''to return
involuntarily'', in the case of an individual, means--
(1) to return the individual without the individual's
consent, whether or not the return is induced by physical force
and whether or not the person is physically present in the
United States; or
(2) to take an action by which it is reasonably foreseeable
that the individual will be returned, whether or not the return
is induced by physical force and whether or not the person is
physically present in the United States.

SEC. 5. IMMIGRATION PROCEDURES FOR TORTURE VICTIMS.

(a) Covered Aliens.--An alien described in this section is any
alien who presents a claim of having been subjected to torture, or whom
there is reason to believe has been subjected to torture.
(b) Consideration of the Effects of Torture.--In considering an
application by an alien described in subsection (a) for refugee status
under section 207 of the Immigration and Nationality Act, asylum under
section 208 of that Act, or withholding of removal under section
241(b)(3) of that Act, the appropriate officials shall take into
account--
(1) the manner in which the effects of torture might affect
the applicant's responses in the application and in the
interview process or other immigration proceedings, as the case
may be;
(2) the difficulties torture victims often have in
recounting their suffering under torture; and
(3) the fear victims have of returning to their country of
nationality where, even if torture is no longer practiced or
the incidence of torture is reduced, their torturers may have
gone unpunished and may remain in positions of authority.
(c) Expedited Processing of Refugee Admissions.--For purposes of
section 207(c) of the Immigration and Nationality Act (8 U.S.C.
1157(c)), refugees who have been subjected to torture shall be
considered to be refugees of special humanitarian concern to the United
States and shall be accorded priority for resettlement at least as high
as that accorded any other group of refugees.
(d) Processing for Asylum and Withholding of Removal.--Section
235(b)(1)(A) of the Immigration and Nationality Act (8 U.S.C.
1225(b)(1)(A)) is amended by adding at the end the following new
clause:
''(iv) Special procedures for aliens who
are the victims of torture.--
''(I) Expedited procedures.--With
the consent of the alien, an asylum
officer or immigration judge shall
expedite the scheduling of an asylum
interview or a removal proceeding for
any alien who presents a claim of
having been subjected to torture,
unless the evidence indicates that a
delay in making a determination
regarding the granting of asylum under
section 208 of the Immigration and
Nationality Act or the withholding of
removal under section 241(b)(3) of that
Act with respect to the alien would not
aggravate the physical or psychological
effects of torture upon the alien.
''(II) Delay of proceedings.--With
the consent of the alien, an asylum
officer or immigration judge shall
postpone an asylum interview or a
removal proceeding for any alien who
presents a claim of having been
subjected to torture, if the evidence
indicates that, as a result of the
alien's mental or physical symptoms
resulting from torture, including the
alien's inability to recall or relate
the events of the torture, the alien
will require more time to recover or be
treated before being required to
testify.
(e) Parole in Lieu of Detention.--The finding that an alien is a
person described in subsection (a) shall be a strong presumptive basis
for a grant of parole, under section 212(d)(5) of the Immigration and
Nationality Act (8 U.S.C. 1182(d)(5)), in lieu of detention.
(f) Exemption From Expedited Removal.--Section 235(b)(1)(F) of the
Immigration and Nationality Act (8 U.S.C. 1225(b)(1)(F)) is amended by
inserting before the period at the end the following: '', or to an
alien described in section 5(a) of the Torture Victims Relief Act''.
(g) Sense of Congress.--It is the sense of Congress that the
Attorney General should allocate resources sufficient to maintain in
the Resource Information Center of the Immigration and Naturalization
Service current information relating to the use of torture in foreign
countries.

SEC. 6. SPECIALIZED TRAINING FOR CONSULAR, IMMIGRATION, AND ASYLUM
PERSONNEL.

(a) In General.--The Attorney General shall provide training for
immigration inspectors and examiners, immigration officers, asylum
officers, immigration judges, and all other relevant officials of the
Department of Justice, and the Secretary of State shall provide
training for consular officers, with respect to--
(1) the identification of torture;
(2) the identification of the surrounding circumstances in
which torture is most often practiced;
(3) the long-term effects of torture upon a victim;
(4) the identification of the physical, cognitive, and
emotional effects of torture, and the manner in which these
effects can affect the interview or hearing process; and
(5) the manner of interviewing victims of torture so as not
to retraumatize them, eliciting the necessary information to
document the torture experience, and understanding the
difficulties victims often have in recounting their torture
experience.
(b) Gender-Related Considerations.--In conducting training under
subsection (a) (4) or (5), gender-specific training shall be provided
on the subject of interacting with women and men who are victims of
torture by rape or any other form of sexual violence.

SEC. 7. DOMESTIC TREATMENT CENTERS.

(a) Amendment of the Immigration and Nationality Act.--Section 412
of the Immigration and Nationality Act (8 U.S.C. 1522) is amended by
adding at the end the following new subsection:
''(b) Assistance for Treatment of Torture Victims.--The Secretary
may provide grants to programs in the United States to cover the cost
of the following services:
''(1) Services for the rehabilitation of victims of
torture, including treatment of the physical and psychological
effects of torture.
''(2) Social and legal services for victims of torture.
''(3) Research and training for health care providers
outside of treatment centers, or programs for the purpose of
enabling such providers to provide the services described in
paragraph (1).''.
(b) Funding.--
(1) Authorization of appropriations.--Of the amounts
authorized to be appropriated for the Department of Health and
Human Services for fiscal years 1999, 2000, and 2001, but not
from funds made available to the Office of Refugee
Resettlement, there are authorized to be appropriated to carry
out section 412(g) of that Act (relating to assistance for
domestic centers and programs for the treatment of victims of
torture), as added by subsection (a), the following amounts for
the following fiscal years:
(A) For fiscal year 1999, $5,000,000.
(B) For fiscal year 2000, $7,500,000.
(C) For fiscal year 2001, $9,000,000.
(2) Availability of funds.--Amounts appropriated pursuant
to this subsection shall remain available until expended.
(c) Effective Date.--The amendment made by subsection (a) shall
take effect on October 1, 1998.

SEC. 8. FOREIGN TREATMENT CENTERS.

(a) Amendments of the Foreign Assistance Act of 1961.--Part I of
the Foreign Assistance Act of 1961 (22 U.S.C. 2151 et seq.) is amended
by adding at the end of chapter 1 the following new section:

''SEC. 129. ASSISTANCE FOR VICTIMS OF TORTURE.

''(a) In General.--The President is authorized to provide
assistance for the rehabilitation of victims of torture.
''(b) Eligibility for Grants.--Such assistance shall be provided in
the form of grants to treatment centers and programs in foreign
countries that are carrying out projects or activities specifically
designed to treat victims of torture for the physical and psychological
effects of the torture.
''(c) Use of Funds.--Such assistance shall be available--
''(1) for direct services to victims of torture; and
''(2) to provide research and training to health care
providers outside of treatment centers or programs described in
subsection (b), for the purpose of enabling such providers to
provide the services described in paragraph (1).''.
(b) Funding.--
(1) Authorization of appropriations.--Of the amounts
authorized to be appropriated for fiscal years 1999, 2000, and
2001 pursuant to chapter 1 of part I of the Foreign Assistance
Act of 1961, there are authorized to be appropriated to the
President $5,000,000 for fiscal year 1999, $7,500,000 for
fiscal year 2000, and $9,000,000 for fiscal year 2001 to carry
out section 129 of the Foreign Assistance Act, as added by
subsection (a).
(2) Availability of funds.--Amounts appropriated pursuant
to this subsection shall remain available until expended.
(c) Effective Date.--The amendment made by subsection (a) shall
take effect on October 1, 1998.

SEC. 9. MULTILATERAL ASSISTANCE.

(a) Funding.--Of the amounts authorized to be appropriated for
fiscal years 1999, 2000, and 2001 pursuant to chapter 1 of part I of
the Foreign Assistance Act of 1961, there are authorized to be
appropriated to the United Nations Voluntary Fund for Victims of
Torture (in this section referred to as the ''Fund'') the following
amounts for the following fiscal years:
(1) Fiscal year 1999.--For fiscal year 1999, $3,000,000.
(2) Fiscal year 2000.--For fiscal year 2000, $3,000,000.
(3) Fiscal year 2001.--For fiscal year 2001, $3,000,000.
(b) Availability of Funds.--Amounts appropriated pursuant to
subsection (a) shall remain available until expended.
(c) Sense of Congress.--It is the sense of Congress that the
President, acting through the United States Permanent Representative to
the United Nations, should--
(1) request the Fund--
(A) to find new ways to support and protect
treatment centers and programs that are carrying out
rehabilitative services for victims of torture; and
(B) to encourage the development of new such
centers and programs;
(2) use the voice and vote of the United States to support
the work of the Special Rapporteur on Torture and the Committee
Against Torture established under the Convention Against
Torture and Other Cruel, Inhuman or Degrading Treatment or
Punishment; and
(3) use the voice and vote of the United States to
establish a country rapporteur or similar procedural mechanism
to investigate human rights violations in a country if either
the Special Rapporteur or the Committee Against Torture
indicates that a systematic practice of torture is prevalent in
that country.

Ex Output:
Torture Victims Relief Act - Prohibits the United States from expelling, removing, extraditing, or otherwise involuntarily returning an individual to a country if there is substantial evidence that a reasonable person in the circumstances of that individual would fear subjection to torture in that country.
(Sec. 5) Covers within this Act any alien presenting a claim of having been tortured, or whom there is reason to believe has been tortured.
Sets forth provisions regarding: (1) consideration by appropriate officials of the effects of torture; (2) expedited processing of refugee admissions and for asylum and withholding of removal; (3) granting parole in lieu of detention for such an individual under the Immigration and Nationality Act; and (4) exemption of such an individual from expedited removal pursuant to such Act.
Expresses the sense of the Congress that the Attorney General should allocate sufficient resources to maintain in the Immigration and Naturalization Service's Resource Information Center current information relating to the use of torture in foreign countries.
(Sec. 6) Directs the Attorney General to provide training for immigration inspectors and examiners, immigration officers, asylum officers, immigration judges, and other relevant Department of Justice officials, and directs the Secretary of State to provide training for consular officers, regarding the identification of torture, the surrounding circumstances most often practiced, the long-term effects upon a victim, the identification of the physical, cognitive, and emotional effects of torture, and the appropriate manner of interviewing torture victims.
(Sec. 7) Amends the Immigration and Nationality Act to authorize the Secretary of Health and Human Services to provide grants to programs in the United States to cover the cost of specified services for torture victims. Authorizes the appropriation of funds for assistance for domestic centers and programs for the treatment of torture victims.
(Sec. 8) Amends the Foreign Assistance Act of 1961 to authorize the President to provide grants to treatment centers and programs in foreign countries which are specifically carrying out projects or activities to treat victims of torture. Authorizes appropriations.
(Sec. 9) Authorizes appropriations to the United Nations Voluntary Fund for Victims of Torture for FY 1999 through 2001.

Ex Input:
SECTION 1. SHORT TITLE.

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

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

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

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

(a) In General.--Paragraph (1) of section 51(d) of the Internal
Revenue Code of 1986 is amended by striking ''or'' at the end of
subparagraph (G), by striking the period at the end of subparagraph (H)
and inserting '', or'', and by adding at the end the following new
subparagraph:
''(I) a long-term family assistance recipient.''.
(b) Long-Term Family Assistance Recipient.--Subsection (d) of
section 51 of such Code is amended by redesignating paragraphs (10)
through (12) as paragraphs (11) through (13), respectively, and by
inserting after paragraph (9) the following new paragraph:
''(10) Long-term family assistance recipient.--The term
'long-term family assistance recipient' means any individual
who is certified by the designated local agency--
''(A) as being a member of a family receiving
assistance under a IV-A program (as defined in
paragraph (2)(B)) for at least the 18-month period
ending on the hiring date,
''(B)(i) as being a member of a family receiving
such assistance for 18 months beginning after August 5,
1997, and
''(ii) as having a hiring date which is not more
than 2 years after the end of the earliest such 18-
month period, or
''(C)(i) as being a member of a family which ceased
to be eligible for such assistance by reason of any
limitation imposed by Federal or State law on the
maximum period such assistance is payable to a family,
and
''(ii) as having a hiring date which is not more
than 2 years after the date of such cessation.''.
(c) Increased Credit for Employment of Long-Term Family Assistance
Recipients.--Section 51 of such Code is amended by inserting after
subsection (d) the following new subsection:
''(e) Credit for Second-Year Wages for Employment of Long-Term
Family Assistance Recipients.--
''(1) In general.--With respect to the employment of a
long-term family assistance recipient--
''(A) the amount of the work opportunity credit
determined under this section for the taxable year
shall include 50 percent of the qualified second-year
wages for such year, and
''(B) in lieu of applying subsection (b)(3), the
amount of the qualified first-year wages, and the
amount of qualified second-year wages, which may be
taken into account with respect to such a recipient
shall not exceed $10,000 per year.
''(2) Qualified second-year wages.--For purposes of this
subsection, the term 'qualified second-year wages' means
qualified wages--
''(A) which are paid to a long-term family
assistance recipient, and
''(B) which are attributable to service rendered
during the 1-year period beginning on the day after the
last day of the 1-year period with respect to such
recipient determined under subsection (b)(2).
''(3) Special rules for agricultural and railway labor.--If
such recipient is an employee to whom subparagraph (A) or (B)
of subsection (h)(1) applies, rules similar to the rules of
such subparagraphs shall apply except that--
''(A) such subparagraph (A) shall be applied by
substituting '$10,000' for '$6,000', and
''(B) such subparagraph (B) shall be applied by
substituting '$833.33' for '$500'.''.
(d) Repeal of Separate Welfare-to-Work Credit.--
(1) In general.--Section 51A of such Code is hereby
repealed.
(2) Clerical amendment.--The table of sections for subpart
F of part IV of subchapter A of chapter 1 of such Code is
amended by striking the item relating to section 51A.
(e) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after December 31,
2005.

Ex Output:
Encouraging Work Act of 2005 - Amends the Internal Revenue Code to consolidate and modify provisions of the work opportunity tax credit and the welfare-to-work tax credit and make the consolidated tax credit permanent. Expands eligibility for the consolidated tax credit by: (1) determining eligibility of ex-felons without regard to family income; and (2) raising the age ceiling for food stamp recipients from 25 to 40. Includes a "designated community resident" (in lieu of "high risk youth") and "long-term family assistance recipient" as members of the targeted group eligible for the consolidated tax credit. Provides for an increased tax credit for employment of long-term family assistance recipients.

Repeals the separate welfare-to-work tax credit.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Children's Hope Act of 2003''.

SEC. 2. TAX CREDIT FOR CONTRIBUTIONS TO EDUCATION INVESTMENT
ORGANIZATIONS.

(a) In General.--Subpart B of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to other credits) is
amended by inserting after section 30A the following new section:

''SEC. 30B. CONTRIBUTIONS TO EDUCATION INVESTMENT ORGANIZATIONS.

''(a) In General.--There shall be allowed as a credit against the
tax imposed by this chapter for the taxable year the aggregate amount
of qualified contributions for the taxable year.
''(b) Limitation.--The amount allowed as a credit under subsection
(a) for a taxable year shall not exceed $100 ($200 in the case of a
joint return).
''(c) Qualified Contributions.--For purposes of this section--
''(1) In general.--The term 'qualified contribution' means
a charitable contribution (as defined by section 170(c)) to an
education investment organization.
''(2) Education investment organization.--The term
'education investment organization' means any organization
described in section 170(c)(2) if--
''(A) normally not less than 90 percent of the
annual cash contributions to such organization are
disbursed in the form of grants to students for
qualified elementary and secondary education expenses,
and
''(B) not less than /2\ of such disbursements are
to students who are eligible for free or reduced-cost
lunches under the school lunch program established
under the Richard B. Russell National School Lunch Act.
''(3) Qualified elementary and secondary education
expenses.--The term 'qualified elementary and secondary
education expenses' has the meaning given such term by section
530(b)(4), except that 'child' shall be substituted for
'beneficiary' and 'a child' shall be substituted for 'the
designated beneficiary of the trust' in clauses (i) and (iii)
of subparagraph (A).
''(4) State credit must be taken first.--
''(A) No credit shall be allowed to a taxpayer
under this section for a taxable year unless, for the
taxable year, the taxpayer is allowed on the taxpayer's
State tax return the minimum State qualified
scholarship tax credit (as defined in section 3 of the
Children's Hope Act of 2003).
''(B) No credit shall be allowed to a taxpayer
under this section for such taxable year for any
contributions that were taken into account for purposes
of such State qualified scholarship tax credit.
''(d) Special Rules.--
''(1) Denial of double benefit.--No deduction shall be
allowed under any provision of this chapter for any expense for
which a credit is allowed under this section.
''(2) Time when contributions deemed made.--For purposes of
this section, a taxpayer shall be deemed to have made a
contribution to an education investment organization on the
last day of the preceding taxable year if the contribution is
made on account of such taxable year and is made not later than
the time prescribed by law for filing the return for such
taxable year (not including extensions thereof).''.
(b) Scholarships From Education Investment Organizations Excluded
From Income.--Section 74 of such Code (relating to prizes and awards)
is amended by adding at the end the following new subsection:
''(d) Scholarships From Education Investment Organizations.--Gross
income does not include amounts received as a scholarship from an
education investment organization (as defined in section 30B(c)(2)) for
qualified elementary and secondary education expenses (as defined in
section 30B(c)(3)). Such scholarship shall not be taken into account
for purposes of determining eligibility for any Federal program.''.
(c) Clerical Amendment.--The table of sections for such subpart B
is amended by inserting after the item relating to section 30A the
following new item:

''Sec. 30B. Contributions to education
investment organizations.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2004.

SEC. 3. FEDERAL SCHOLARSHIP TAX CREDIT CONDITIONED ON STATE QUALIFIED
SCHOLARSHIP TAX CREDIT.

(a) In General.--For purposes of section 30B(e) of the Internal
Revenue Code of 1986 (as added by section 2 of this Act) a scholarship
tax credit shall not be treated as a State qualified scholarship tax
credit unless the requirements of subsection (b) are met.
(b) Requirements Relating to State Qualified Scholarship Tax
Credit.--
(1) In general.--For purposes of subsection (a), the
requirements of this subsection are met only if--
(A) the tax credit is for an amount of not less
than $250 per taxpayer and is allowed against the State
income tax (property tax for those States that don't
have income tax) for the amount of voluntary cash
contributions made by the taxpayer during the taxable
year to a school tuition organization described in
paragraph (2),
(B) the excess of such credit over tax liability
may be carried forward for not more than five years,
(C) if the taxpayer does not require, as a
condition of the contribution, that the contribution
must benefit a specific child, and
(D) such credit is not allowable for direct
donations to private schools.
(2) School tuition organization.--For purposes of paragraph
(1), a school tuition organization is described in this
paragraph if such organization--
(A) is an organization operating in the State and
is described in section 501(c)(3), and is exempt from
tax under section 501(a), of the Internal Revenue Code
of 1986,
(B) expends at least 90 percent of its annual cash
contributions for educational scholarships or tuition
grants to children to allow them to attend any
qualified school chosen at the sole discretion of their
parents, and
(C) disburses at least 90 percent of its annual
cash contributions within one year of their receipt.
(3) Qualified school.--For purposes of paragraph (2), the
term ''qualified school'' means any elementary school or
secondary school that is located in the State in which the
taxpayer resides and does not discriminate on the basis of
race, color, handicap, familial status, or national origin and
that satisfies the requirements prescribed by State law for
such schools as of December 31, 2004.
(4) Educational scholarships or tuition grants.--The term
''educational scholarship or a tuition grant'' means any
scholarship or grant awarded for qualified elementary and
secondary education expenses (as defined in section 530(b)(4)
of the Internal Revenue Code of 1986).
(c) State.--For purposes of this section, the term ''State'' means
any of the several States.

Ex Output:
Children's Hope Act of 2003 - Amends the Internal Revenue Code to provide for a credit ($100, $200 for joint return) which is dependent on enactment of State qualified scholarship tax credits and which is allowed against the Federal income tax for charitable contributions to education investment organizations (as defined by this Act) that provide qualifying assistance for elementary and secondary education. Excludes from gross income amounts received from an education investment organization for qualified elementary and secondary education expenses.