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. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

(a) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986
(relating to unified credit against estate tax) is amended to read as
follows:
''(c) Applicable Credit Amount.--
''(1) In general.--For purposes of this section, the
applicable credit amount is the amount of the tentative tax
which would be determined under section 2001(c) if the amount
with respect to which such tentative tax is to be computed were
equal to the applicable exclusion amount.
''(2) Applicable exclusion amount.--
''(A) In general.--For purposes of this subsection,
the applicable exclusion amount is $3,500,000.
''(B) Inflation adjustment.--In the case of any
decedent dying in a calendar year after 2010, the
dollar amount in subparagraph (A) shall be increased by
an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting 'calendar year
2009' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be
rounded to the nearest multiple of $10,000.''.
(b) Maximum Estate Tax Rate Equal to 45 Percent.--
(1) In general.--Subsection (c) of section 2001 of the
Internal Revenue Code of 1986 (relating to imposition and rate
of tax) is amended--
(A) by striking ''but not over $2,000,000'' in the
table contained in paragraph (1),
(B) by striking the last 2 items in such table,
(C) by striking ''(1) in general.--'', and
(D) by striking paragraph (2).
(2) Conforming amendment.--Paragraphs (1) and (2) of
section 2102(b) of such Code are amended to read as follows:
''(1) In general.--A credit in an amount that would be
determined under section 2010 as the applicable credit amount
if the applicable exclusion amount were $60,000 shall be
allowed against the tax imposed by section 2101.
''(2) Residents of possessions of the united states.--In
the case of a decedent who is considered to be a 'nonresident
not a citizen of the United States' under section 2209, the
credit allowed under this subsection shall not be less than the
proportion of the amount that would be determined under section
2010 as the applicable credit amount if the applicable
exclusion amount were $175,000 which the value of that part of
the decedent's gross estate which at the time of the decedent's
death is situated in the United States bears to the value of
the decedent's entire gross estate, wherever situated.''.
(c) Modifications of Estate and Gift Taxes To Reflect Differences
in Unified Credit Resulting From Different Tax Rates.--
(1) Estate tax.--
(A) In general.--Section 2001(b)(2) of the Internal
Revenue Code of 1986 (relating to computation of tax)
is amended by striking ''if the provisions of
subsection (c) (as in effect at the decedent's death)''
and inserting ''if the modifications described in
subsection (g)''.
(B) Modifications.--Section 2001 of such Code is
amended by adding at the end the following new
subsection:
''(g) Modifications to Gift Tax Payable To Reflect Different Tax
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or
more gifts, the rates of tax under subsection (c) in effect at the
decedent's death shall, in lieu of the rates of tax in effect at the
time of such gifts, be used both to compute--
''(1) the tax imposed by chapter 12 with respect to such
gifts, and
''(2) the credit allowed against such tax under section
2505, including in computing--
''(A) the applicable credit amount under section
2505(a)(1), and
''(B) the sum of the amounts allowed as a credit
for all preceding periods under section 2505(a)(2).
For purposes of paragraph (2)(A), the applicable credit amount
for any calendar year before 1998 is the amount which would be
determined under section 2010(c) if the applicable exclusion
amount were the dollar amount under section 6018(a)(1) for such
year.''.
(2) Gift tax.--Section 2505(a) of such Code (relating to
unified credit against gift tax) is amended by adding at the
end the following new flush sentence:
''For purposes of applying paragraph (2) for any calendar year, the
rates of tax in effect under section 2502(a)(2) for such calendar year
shall, in lieu of the rates of tax in effect for preceding calendar
periods, be used in determining the amounts allowable as a credit under
this section for all preceding calendar periods.''.
(d) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying, generation-skipping transfers, and
gifts made, after December 31, 2009.
(e) Additional Modifications to Estate Tax.--
(1) In general.--Subtitles A and E of title V of the
Economic Growth and Tax Relief Reconciliation Act of 2001, and
the amendments made by such subtitles, are hereby repealed; and
the Internal Revenue Code of 1986 shall be applied as if such
subtitles, and amendments, had never been enacted.
(2) Sunset not to apply.--
(A) Subsection (a) of section 901 of the Economic
Growth and Tax Relief Reconciliation Act of 2001 is
amended by striking ''this Act'' and all that follows
and inserting ''this Act (other than title V) shall not
apply to taxable, plan, or limitation years beginning
after December 31, 2010.''.
(B) Subsection (b) of such section 901 is amended
by striking '', estates, gifts, and transfers''.
(3) Repeal of deadwood.--
(A) Sections 2011, 2057, and 2604 of the Internal
Revenue Code of 1986 are hereby repealed.
(B) The table of sections for part II of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2011.
(C) The table of sections for part IV of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2057.
(D) The table of sections for subchapter A of
chapter 13 of such Code is amended by striking the item
relating to section 2604.
(f) Sense of the Senate Regarding Revenue Neutrality.--It is the
sense of the Senate that any reduction in Federal revenues resulting
from the provisions of, and amendments made by, this section should be
fully offset.

Ex Output:
Amends the Internal Revenue Code to: (1) restore the unified credit against the estate and gift tax after 2009; (2) establish the amount of such credit at $3.5 million adjusted for inflation in calendar years after 2010; and (3) reduce the maximum estate and gift tax rate to 45%.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Sand Creek Massacre National
Historic Site Trust Act of 2005''.

SEC. 2. DEFINITIONS.

In this Act:
(1) Facility.--The term ''facility'' means any structure,
utility, road, or sign constructed on the trust property on or
after the date of enactment of this Act.
(2) Improvement.--The term ''improvement'' means--
(A) a 1,625 square foot 1-story ranch house, built in 1952,
located in the SW quarter of sec. 30, T. 17 S., R. 45 W., sixth
principal meridian;
(B) a 3,600 square foot metal-constructed shop building,
built in 1975, located in the SW quarter of sec. 30, T. 17 S.,
R. 45 W., sixth principal meridian;
(C) a livestock corral and shelter; and
(D) a water system and wastewater system with all
associated utility connections.
(3) Secretary.--The term ''Secretary'' means the Secretary of
the Interior.
(4) Tribe.--The term ''Tribe'' means the Cheyenne and Arapaho
Tribes of Oklahoma, a federally recognized Indian tribe.
(5) Trust property.--The term ''trust property'' means the real
property, including rights to all minerals, and excluding the
improvements, formerly known as the ''Dawson Ranch'', consisting of
approximately 1,465 total acres presently under the jurisdiction of
the Tribe, situated within Kiowa County, Colorado, and more
particularly described as follows:
(A) The portion of sec. 24, T. 17 S., R. 46 W., sixth
principal meridian, that is the Eastern half of the NW quarter,
the SW quarter of the NE quarter, the NW quarter of the SE
quarter, sixth principal meridian.
(B) All of sec. 25, T. 17 S., R. 46 W., sixth principal
meridian.
(C) All of sec. 30, T. 17 S., R. 45 W., sixth principal
meridian.

SEC. 3. CONVEYANCE OF LAND TO BE HELD IN TRUST FOR THE CHEYENNE AND
ARAPAHO TRIBES OF OKLAHOMA.

(a) Land Held in Trust for the Cheyenne and Arapaho Tribes of
Oklahoma.--On conveyance of title to the trust property by the Tribe to
the United States, without any further action by the Secretary, the
trust property shall be held in trust for the benefit of the Tribe.
(b) Trust.--All right, title, and interest of the United States in
and to the trust property, except any facilities constructed under
section 4(b), are declared to be held by the United States in trust for
the Tribe.

SEC. 4. IMPROVEMENTS AND FACILITIES.

(a) Improvements.--The Secretary may acquire by donation the
improvements in fee.
(b) Facilities.--
(1) In general.--The Secretary may construct a facility on the
trust property only after consulting with, soliciting advice from,
and obtaining the agreement of, the Tribe, the Northern Cheyenne
Tribe, and the Northern Arapaho Tribe.
(2) Ownership.--Facilities constructed with Federal funds or
funds donated to the United States shall be owned in fee by the
United States.
(c) Federal Funds.--For the purposes of the construction,
maintenance, or demolition of improvements or facilities, Federal funds
shall be expended only on improvements or facilities that are owned in
fee by the United States.

SEC. 5. SURVEY OF BOUNDARY LINE; PUBLICATION OF DESCRIPTION.

(a) Survey of Boundary Line.--To accurately establish the boundary
of the trust property, not later than 180 days after the date of
enactment of this Act, the Secretary shall cause a survey to be
conducted by the Office of Cadastral Survey of the Bureau of Land
Management of the boundary lines described in section 2(5).
(b) Publication of Land Description.--
(1) In general.--On completion of the survey under subsection
(a), and acceptance of the survey by the representatives of the
Tribe, the Secretary shall cause the full metes and bounds
description of the lines, with a full and accurate description of
the trust property, to be published in the Federal Register.
(2) Effect.--The description shall, on publication, constitute
the official description of the trust property.

SEC. 6. ADMINISTRATION OF TRUST PROPERTY.

(a) In General.--The trust property shall be administered in
perpetuity by the Secretary as part of the Sand Creek Massacre National
Historic Site, only for historical, traditional, cultural, and other
uses in accordance with the Sand Creek Massacre National Historic Site
Establishment Act of 2000 (16 U.S.C. 461 note; Public Law 106-465).
(b) Access for Administration.--For purposes of administration, the
Secretary shall have access to the trust property, improvements, and
facilities as necessary for management of the Sand Creek Massacre
National Historic Site in accordance with the Sand Creek Massacre
National Historic Site Establishment Act of 2000 (16 U.S.C. 461 note;
Public Law 106-465).
(c) Duty of the Secretary.--The Secretary shall take such action as
is necessary to ensure that the trust property is used only in
accordance with this section.
(d) Savings Provision.--Nothing in this Act supersedes the laws and
policies governing units of the National Park System.

SEC. 7. ACQUISITION OF PROPERTY.

Section 6(a)(2) of the Sand Creek Massacre National Historic Site
Establishment Act of 2000 (16 U.S.C. 461 note; Public Law 106-465) is
amended by inserting ''or exchange'' after ''only by donation''.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.

Ex Output:
Sand Creek Massacre National Historic Site Trust Act of 2005 - Authorizes the United States to take into trust specified real property formerly known as Dawson Ranch, including rights to all minerals and excluding improvements, in Kiowa County, Colorado, owned by the Cheyenne and Arapaho Indian Tribes of Oklahoma.

Directs the Tribes to convey title to the Dawson Ranch to the United States.

Declares that all right, title, and interest of the United States in and to the Ranch except any facilities constructed pursuant to this Act, are to be held in trust by the United States for the Tribes.

Authorizes the Secretary of the Interior to acquire by donation the improvements in fee. Permits the Secretary to construct a facility on the Ranch only after consulting with, soliciting advice from, and obtaining the agreement of, the Tribe, the Northern Cheyenne Tribe, and the Northern Arapaho Tribe. States that: (1) facilities constructed with federal funds or funds donated to the United States shall be owned in fee by the United States; and (2) for purposes of the construction, maintenance, or demolition of improvements or facilities, federal funds shall be expended only on improvements or facilities that are owned in fee by the United States.

Requires the Ranch to be administered in perpetuity by the Secretary as part of the Site only for historical, traditional, cultural, and other uses in accordance with the Sand Creek Massacre National Historic Site Establishment Act of 2000. Requires that, for purposes of administration, the Secretary shall have access to the Ranch, improvements, and facilities as necessary for the management of the Site in accordance with the Act. Instructs the Secretary to take such action as is necessary to ensure that the Ranch is used only in accordance with all such requirements for the administration of the Ranch.

Amends the Act to allow the Secretary to acquire land and interests in land within the boundaries of the Site which are owned by the state of Colorado (including a political subdivision of that state) only by donation or exchange (currently, only by donation).

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Keep the Government Open Act of
1996''.

SEC. 2. FINDINGS.

Congress finds that:
(1) According to the General Accounting Office, between
fiscal year 1962 and fiscal year 1981 there were 32 times when
there was a lapse in appropriations for part of the Federal
Government because there had not been enacted either an
appropriations law or a continuing resolution. During these
lapses in appropriations Federal employees continued to work,
and the Federal Government continued to obligate funds.
Congress then ratified the obligations incurred during the
lapse in appropriations.
(2) In January 1981, Attorney General Civiletti expressed
the opinion that the Anti-Deficiency Act prohibits the
operation of the Federal Government during a period of lapsed
appropriations except for those emergency situations involving
the safety of human life or the protection of property.
(3) In 1990, Congress amended the Anti-Deficiency Act to
limit the definition of emergencies so as to exclude ''ongoing,
regular functions of government the suspension of which would
not imminently threaten the safety of human life or the
protection of property.''.
(4) Between 1982 and 1994 the longest lapse in
appropriations was 3 days.
(5) Between December 16, 1995, and January 5, 1996, there
was a lapse in appropriations for part of the Federal
Government because of a disagreement between the President and
the Congress. During this 3-week period, 476,000 Federal
employees came to work but were not paid, and 285,000 Federal
employees were ordered not to come to work. On January 5,
Congress passed a continuing resolution which paid these
761,000 employees for the period December 16 through January 5,
and the President signed this resolution.
(6) Paying these 285,000 Federal employees for not working
for 3 weeks wasted about $1,000,000,000 of the taxpayers'
money.
(7) Not paying Federal employees during a lapse in
appropriations imposes serious financial hardships on many of
these employees.
(8) Not paying Federal employees during a lapse in
appropriations imposes serious hardships on private firms that
normally sell to Federal employees.
(9) Prohibiting the obligation of Federal funds during a
lapse of appropriations imposes serious hardships on State and
local governments and private firms that normally receive
Federal funds.
(10) Prohibiting Federal employees from working imposes
serious hardships on citizens who need the services provided by
these employees.

SEC. 3. AMENDMENT OF THE ANTI-DEFICIENCY ACT.

(a) Authority To Enter Into Contracts or Obligations.--Section
1341(a)(1)(B) of title 31, United States Code, is amended by adding
before the period at the end the following: ''or unless the President
determines that an appropriation is likely to be made for that purpose
before the end of the fiscal year in an amount exceeding the contract
or obligation''.
(b) Work and Payment of Employees.--(1) Section 1342 of title 31,
United States Code, is amended by adding at the end the following new
sentence: ''However, an officer or employee of the United States
Government may continue to supply personal services before an
appropriation or continuing resolution is enacted and shall be paid for
such services even if no appropriation is enacted if the President
determines that an appropriation is likely to be made for that purpose
before the end of the fiscal year in an amount exceeding the cost to
the Government of such services.''.
(2)(A) For any day during a fiscal year on which funds are not
available to pay the salary of any official or employee of the United
States for which funds were available on the last day of the fiscal
year preceding such fiscal year, there are appropriated such sums as
may be necessary to maintain such salary at the level of such salary on
the last day of the fiscal year preceding the fiscal year during which
funds are not available for such purpose.
(B) Funds appropriated by this paragraph shall not be available for
any day during a fiscal year which occurs after the date of the
enactment during such fiscal year of an Act or joint resolution which
includes appropriations generally for the department or agency which
has the responsibility for paying such salary and which makes no
appropriation for such salary.
(C) Appropriations and funds made available under this paragraph
shall cover all objections or expenditures incurred to pay the salary
of any official or employee of the United States during the period for
which funds for such salary are made available under this paragraph.
(D) Any expenditure made under the appropriation contained in this
paragraph shall be charged to the appropriation, fund, or authorization
which includes funds for such expenditure whenever a bill or joint
resolution in which such appropriation, fund, or authorization is
provided for is enacted into law.
(E) For purposes of this paragraph, the term ''salary'' includes
any benefits paid to or for an official or employee of the United
States because of such employment of the official or employee
(including medical and dental benefits, life and health insurance
premiums, and pension contributions) and any pay and allowances of
members of the Armed Forces.

Ex Output:
Keep the Government Open Act of 1996 - Amends Federal law to allow an officer or employee of the United States or of the District of Columbia to make a contract or obligation before an appropriation is made if the President determines that an appropriation is likely for that purpose before the end of the fiscal year in an amount exceeding the contract or obligation.
Allows a U.S. officer or employee to continue to supply personal services before an appropriation or continuing resolution is enacted if the President determines that an appropriation is likely for that purpose before the end of the fiscal year in an amount exceeding the cost to the government. Requires payment for those services even if no appropriation is enacted if the President so determines. Appropriates funds to pay salaries for each day on which funds are not available (unless an appropriations measure is enacted for the applicable department or agency and the measure makes no appropriation for that salary).