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

[Q]: SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

(a) Short Title.--This Act may be cited as the ''Working Family
Child Care Tax Relief Act of 1996''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.

SEC. 2. EXPANSION OF CHILD AND DEPENDENT CARE CREDIT.

(a) Increase in Credit.--Paragraph (2) of section 21(a) (relating
to credit for expenses for household and dependent care services
necessary for gainful employment) is amended to read as follows:
''(2) Applicable percentage defined.--For purposes of
paragraph (1), the term 'applicable percentage' means 30
percent reduced (but not below 20 percent) by 1 percentage
point for each $3,000 (or fraction thereof) by which the
taxpayer's adjusted gross income exceeds $50,000.''
(b) Increase in Maximum Amount Creditable.--
(1) In general.--Section 21(c) (relating to dollar limit on
amount creditable) is amended--
(A) by striking ''$2,400'' in paragraph (1) and
inserting ''$4,000'', and
(B) by striking ''$4,800'' in paragraph (2) and
inserting ''$8,000''.
(2) Phaseout for taxpayers with adjusted gross income in
excess of $50,000.--
(A) In general.--Section 21(c) is amended by adding
at the end the following new paragraph:
''(2) Limitation based on adjusted gross income.--If the
taxpayer's adjusted gross income for the taxable year exceeds
$50,000, the applicable dollar amount under paragraph (1) shall
be reduced as follows:
''(A) The $4,000 amount under paragraph (1)(A)
shall be reduced (but not below $2,400) by $53.33 for
each $1,000 (or fraction thereof) of such excess.
''(B) The $8,000 amount under paragraph (1)(B)
shall be reduced (but not below $4,800) by $106.66 for
each $1,000 (or fraction thereof) of such excess.''
(2) Conforming amendments.--Section 21(c), as amended by
subsection (b), is amended--
(A) by striking ''The amount'' and inserting:
''(1) In general.--The amount'',
(B) by redesignating paragraphs (1) and (2) as
subparagraphs (A) and (B), respectively, and
(C) by striking ''paragraph (1) or (2)'' and
inserting ''subparagraph (A) or (B)''.
(c) Credit Made Refundable.--
(1) In general.--Section 21 (relating to credit for
expenses for household and dependent care services), as amended
by this section, is transferred to subpart C of part IV of
subchapter A of chapter 1, inserted after section 35, and
redesignated as section 36.
(2) Conforming amendments.--
(A) Section 129 is amended--
(i) by striking ''21(e)'' in subsection
(a)(2)(C) and inserting ''36(e)'',
(ii) by striking ''21(d)(2)'' in subsection
(b)(2) and inserting ''36(d)(2)'', and
(iii) by striking ''21(b)(2)'' in
subsection (e)(1) and inserting ''36(b)(2)''.
(B) Section 213(e) is amended by striking ''section
21'' and inserting ''section 36''.
(3) Clerical amendments.--
(A) The table of sections for subpart A of part IV
of subchapter A of chapter 1 is amended by striking the
item relating to section 21.
(B) The table of sections for subpart C of part IV
of subchapter A of chapter 1 is amended by adding at
the end the following new item:

''Sec. 36. Expenses for household and
dependent care services
necessary for gainful
employment.''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1997.

SEC. 3. OFFSETS OF REVENUE LOSS.

(a) Modifications to Foreign Earned Income Exclusion.--
(1) Repeal of $70,000 exclusion.--Paragraph (1) of section
911(a) (relating to exclusion from gross income) is amended by
inserting ''in the case of taxable years beginning before
January 1, 1998,'' before ''the foreign earned income''.
(2) Qualified schooling expenses.--
(A) In general.--Section 911(a) is amended by
striking ''and'' at the end of paragraph (1), by
striking the period at the end of paragraph (2) and
inserting '', and'', and by adding at the end the
following new paragraph:
''(3) the qualified schooling expenses of such
individual.''
(B) Qualified schooling expenses.--Section 911 is
amended by redesignating subsections (e) and (f) as
subsections (f) and (g) and by inserting after
subsection (d) the following new subsection:
''(e) Qualified Schooling Expenses.--For purposes of this section--
''(1) In general.--For purposes of this section, the term
'qualified schooling expenses' means the reasonable schooling
expenses paid or incurred by or on behalf of the individual
during the taxable year for the education of each dependent of
the individual at the elementary or secondary level. For
purposes of the preceding sentence, the elementary or secondary
level means education which is the equivalent of education from
the kindergarten through the 12th grade in a United States-type
school.
''(2) Expenses included.--For purposes of paragraph (1),
the term 'schooling expenses' means the cost of tuition, fees,
books, and local transportation and of other expenses required
by the school. Except as provided in paragraph (3), such term
does not include expenses of room and board or expenses of
transportation other than local transportation.
''(3) Room, board, and travel allowed in certain cases.--If
an adequate United States-type school is not available within a
reasonable commuting distance of the individual's tax home, the
expenses of room and board of the dependent and the expenses of
the transportation of the dependent each school year between
such tax home and the location of the school shall be treated
as schooling expenses.
''(4) Determination of reasonable expenses.--If--
''(A) there is an adequate United States-type
school available within a reasonable commuting distance
of the individual's tax home, and
''(B) the dependent attends a school other than the
school referred to in subparagraph (A),
then the amount taken into account under paragraph (2) shall
not exceed the aggregate amount which would be charged for the
period by the school referred to in subparagraph (A).
''(5) Period taken into account.--An amount shall be taken
into account as a qualified schooling expense only if it is
attributable to education for a period during which the
individual's tax home is in a foreign country.
''(6) Special rules where schooling expenses not provided
by employer.--
''(A) In general.--To the extent the qualified
schooling expenses of any individual for any taxable
year is not attributable to employer provided amounts,
such expenses shall be treated as a deduction allowable
in computing adjusted gross income to the extent of the
limitation of subparagraph (B).
''(B) Limitation.--For purposes of subparagraph
(A), the limitation of this subparagraph is the excess
of--
''(i) the foreign earned income of the
individual for the taxable year, over
''(ii) the amount of such income excluded
from gross income under subsection (a) for the
taxable year.
''(C) 1-year carryover of expenses not allowed by
reason of subparagraph (b).--
''(i) In general.--The amount not allowable
as a deduction for any taxable year under
subparagraph (A) by reason of the limitation of
subparagraph (B) shall be treated as a
deduction allowable in computing adjusted gross
income for the succeeding taxable year (and
only for the succeeding taxable year) to the
extent of the limitation of clause (ii) for
such succeeding taxable year.
''(ii) Limitation.--For purposes of clause
(i), the limitation of this clause for any
taxable year is the excess of--
''(I) the limitation of
subparagraph (B) for such taxable year,
over
''(II) amounts treated as a
deduction under subparagraph (A) for
such taxable year.
''(D) Employer provided amounts.--For purposes of
this paragraph, the term 'employer provided amounts'
means any amount paid or incurred on behalf of the
individual by the individual's employer which is
foreign earned income included in the individual's
gross income for the taxable year (without regard to
this section).''
(C) Conforming amendment.--Section 911(d)(7) is
amended by inserting ''or (e)(6)(A)'' after
''subsection (c)(3)(A)''.
(3) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31, 1997.
(b) Savings From Welfare Reform.--If there is an overall decrease
in Federal revenues for any fiscal year by reason of this Act (without
regard to this subsection), such decrease shall be offset by the
decrease in Federal expenditures for such fiscal year by reason of the
amendments made by, and provisions of, the Personal Responsibility and
Work Opportunity Reconciliation Act of 1996 (Public Law 104-193).
[A]: Working Family Child Care Tax Relief Act of 1996 - Amends the Internal Revenue Code with respect to the child and dependent care credit to: (1) increase such credit and make it refundable; and (2) provide it with an income-based phaseout and limitation.
Eliminates the foreign earned income exclusion as of a specified date. Allows an exclusion for overseas qualified elementary and secondary schooling expenses.

[Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Firefighters Special Operation Task
Force Act''.

SEC. 2. GRANTS FOR FIREFIGHTING TASK FORCES.

The Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2201
et seq.) is amended by adding at the end the following new section:

''SEC. 37. ASSISTANCE FOR FIREFIGHTING TASK FORCES.

''(a) Definitions.--In this section:
''(1) Critical infrastructure.--The term 'critical
infrastructure' has the meaning given that term in section
1016(e) of the Critical Infrastructures Protection Act of 2001
(42 U.S.C. 5195c(e)).
''(2) Firefighting personnel.--The term 'firefighting
personnel' has the meaning given that term in section 33(a).
''(3) Incident response.--The term 'incident response'
means a response by a task force or task force unit to--
''(A) a terrorist attack, including such an attack
that utilizes a weapon of mass destruction;
''(B) a release of a hazardous material;
''(C) a natural disaster; or
''(D) any other emergency for which a response by a
fire service is appropriate.
''(4) Member.--The term 'member', with respect to a task
force, means a fire service that is a party to the cooperative
agreement establishing the task force.
''(5) Task force.--The term 'task force' means 2 or more
fire services that collectively consist of at least 50
firefighting personnel, operating pursuant to a cooperative
agreement for the purpose of coordinating incident response
among such fire services.
''(b) Grant Authority.--The Administrator may award not more than
100 grants for task forces each fiscal year for the purposes described
in subsection (c).
''(c) Purposes.--A grant awarded under this section shall be used--
''(1) to provide salary and benefits to hire firefighting
personnel or rehire firefighting personnel who have been laid
off to provide services to the task force, including salary and
benefits;
''(2) to pay expenses related to the participation of
firefighting personnel in appropriate training courses;
''(3) to provide training related to incident response to
firefighting personnel;
''(4) to obtain appropriate equipment, including
firefighting vehicles or support systems for members of the
task force;
''(5) to improve the ability of a member of a task force to
communicate with a local police department or hospital, or with
any other appropriate governmental or private sector entity;
and
''(6) to ensure the compatibility and interoperability of
training and equipment with those obtained by other task
forces.
''(d) Application Guidance.--The Administrator shall make available
to potential applicants for assistance under this section a description
of a model task force configuration, which shall include--
''(1) an administrative unit, consisting of 2 chief
officers, 2 captains, and 2 lieutenants, to coordinate training
programs, logistics, and maintenance of equipment, which shall
operate at least 40 hours per week;
''(2) a command unit, consisting of 1 chief officer serving
as the task force commander and 1 firefighter serving as
communications coordinator, which shall operate at all times;
''(3) at least 1 hazardous materials company, consisting of
1 company officer and 5 firefighters, which shall operate at
all times;
''(4) at least 1 rescue company, consisting of 1 company
officer and 5 firefighters, which shall operate at all times;
and
''(5) 6 squad companies, each consisting of 1 company
officer and 5 firefighters, which shall operate at all times,
and which may serve, as appropriate, as a hazardous materials
company or rescue company as described in paragraphs (3) and
(4).
''(e) Application Requirements.--Each task force desiring
assistance under this section shall submit an application to the
Administrator at such time, in such manner, and accompanied by such
information as the Administrator may reasonably require. In order to
qualify for a grant, an applicant's proposal shall provide for--
''(1) prompt incident response;
''(2) a unified command system;
''(3) common training and equipment for task force members;
''(4) maximum coverage in the task force region, taking
into account population, business centers, vital
infrastructures, transportation corridors, and government
centers; and
''(5) preservation during the life of the grant of the
overall personnel level for each fire service, at least at the
level in effect at the time the application was submitted.
''(f) Selection Priority.--In selecting a task force to receive
assistance under this section, the Administrator shall give priority to
task forces that serve a geographic area that--
''(1) has a high population density; or
''(2) is located not more than 50 miles from--
''(A) a facility that produces nuclear power;
''(B) a large facility that produces, treats, or
refines chemicals or petroleum products;
''(C) a business district of national significance;
or
''(D) a location with one or more critical
infrastructures.
''(g) Matching Requirement.--The Administrator may provide
assistance to a Task Force under this section for a fiscal year only if
the task force agrees to obtain from non-Federal sources for such
fiscal year at least 55 percent of the costs of the task force. The
non-Federal contributions may be in-kind contributions, including
personnel, personnel overtime, vehicles, equipment, administrative
costs, fuel, maintenance, contractor services, and rental space.
''(h) Authorization of Appropriations.--There are authorized to be
appropriated to the Administrator to carry out this section such sums
as may be necessary for each of the fiscal years 2008 through 2016.''.
[A]: Firefighters Special Operation Task Force Act - Amends the Federal Fire Prevention and Control Act of 1974 to authorize the Administrator of the U.S. Fire Administration to award up to 100 grants for task forces (two or more fire services that collectively consist of at least 50 firefighting personnel, operating under a cooperative agreement to coordinate incident response) each fiscal year for: (1) salary and benefits to hire firefighting personnel; (2) training; (3) equipment or support systems; (4) communications between task force members and a local police department or hospital or with any other appropriate governmental or private sector entity; and (5) compatibility and interoperability of training and equipment.

Requires the Administrator to give priority to task forces serving geographic areas that have a high population density or that are located within 50 miles of: (1) a nuclear power facility; (2) a large facility that produces, treats, or refines chemicals or petroleum products; (3) a business district of national significance; or (4) a location with one or more critical infrastructures.

Requires grantees to obtain non-federal matching funds of at least 55% of the amount awarded by the Administrator for each fiscal year.

[Q]: SECTION 1. MUSIC LICENSE FEES.

Section 110(5) of title 17, United States Code, is amended to read
as follows:
''(5) communication within a commercial establishment of a
transmission embodying a performance or display of a work by
the reception of a broadcast, cable, satellite, or other
transmission, if communicated--
''(A) in an area within the establishment where a
transmission is intended to be received by the general
public that is smaller than 5,000 square feet;
''(B) within an establishment whose gross annual
income does not exceed 20 percent of the gross annual
income of a small business under the applicable
Standard Industrial Code as defined by the Small
Business Administration;
''(C) by means of 10 or fewer loudspeakers, not
including speakers in audiovisual devices; or
''(D) by means of speakers in audiovisual devices
only,
if no direct charge is made to see or hear the transmission,
the reception of the transmission is authorized, and the
transmission or retransmission is not further transmitted to
the public beyond the premises of the retail establishment;''.

SEC. 2. ARBITRATION BETWEEN GENERAL MUSIC USERS AND PERFORMING RIGHTS
SOCIETIES; AVAILABILITY OF REPERTOIRE.

(a) Arbitration.--
(1) In general.--Chapter 1 of title 17, United States Code,
is amended by adding after section 120 the following new
section:
''Sec. 121. Arbitration between general music users and performing
rights societies; availability of repertoire
''(a) Arbitration.--
''(1) In general.--Any controversy or dispute arising out
of or related to the appropriate fee to be paid for the user's
past or future performance of nondramatic musical works in the
repertoire of the performing rights society shall be settled by
arbitration administered by the American Arbitration
Association under its Commercial Arbitration Rules, and
judgment on the award may be rendered by the arbitrators may be
entered in any court having jurisdiction thereof.
''(2) Findings.--The arbitrator's findings shall be
confidential and shall not provide any precedent for the
determination of rates, except as to the parties involved.
''(3) Duration of determination.--In any arbitration
proceeding initiated under this subsection, the arbitrator's
determination of a fair and reasonable license fee for the
performance of nondramatic musical works in the repertoire of
the performing rights society shall apply for a period of not
less than 3 years nor more than 5 years after the date of the
arbitrator's determination.
''(b) Access to Licensing Information and Repertoire.--
''(1) In general.--Performing rights societies shall make
available, free of charge, to all interested persons, online
computer access to copyright and licensing information for each
nondramatic musical work in its repertoire which is published
or performed, without regard to whether the work is identified
in the society's survey of music use. Such information shall,
for each such nondramatic musical work, identify the work by
the title of the work; the name of the writer; the name,
address, and telephone number of the publisher; when the work
will enter the public domain, if determinable; and the names of
any artists known by the society to have recorded the work, to
the extent such artist information is tracked by the society
for any purpose other than this section. Such online computer
access shall permit the efficient review of multiple musical
works consistent with reasonably available technology.
''(2) Directory.--Each performing rights society shall make
available at its reproduction cost, not including the cost of
maintaining the database or any other overhead, not less
frequently than semiannually, a printed directory or CD ROM
directory of each title in its repertoire, at the choice of the
music user, as of the date which is not more than 30 days
before the date on which the directory is published, containing
the information under paragraph (1).''.
(2) Technical and conforming amendment.--The table of
sections for chapter 1 of title 17, United States Code, is
amended by adding after the item relating to section 120 the
following:

''121. Arbitration between general music users and performing rights
societies; availability of repertoire.''.
(b) Restrictions on Infringement Actions.--Section 504 of title 17,
United States Code, is amended by adding at the end thereof the
following new subsection:
''(d) Restrictions.--No fee for a license may be charged and no
action may be instituted, maintained, or supported by the society for
the public performance of a nondramatic musical work in a society's
repertoire, that is not identified and documented as required under
section 121, without regard to whether the nondramatic musical work has
been published or performed, if a good faith effort to search the
repertoire of the performing rights society as provided under section
121 has been made.''.

SEC. 3. RADIO PER PROGRAMMING PERIOD LICENSE.

Section 504 of title 17, United States Code, as amended by section
2 of this Act, is further amended by adding at the end thereof the
following new subsection:
''(f) Radio Per Programming Period License.--
''(1) In general.--Each performing rights society shall
offer, to any radio broadcaster that so requests, a per
programming period license to perform nondramatic musical works
in the repertoire of the performing rights society. Such
license shall be offered on reasonable terms and conditions
that provide an economically and administratively viable
alternative to the blanket license offered by the society to
radio broadcasters for all such broadcasters.
''(2) Price of per programming period license.--
''(A) The total price of a per programming period
license described under paragraph (1)--
''(i) shall include separate components for
incidental and feature performances, with the
incidental performance component to be
independent of the quantity of such
performances by the broadcaster and not to
exceed the relative value the performing rights
society assigns to such performances in its
distribution of royalties; and
''(ii) shall vary between the incidental
performance component, for a broadcaster that
makes only incidental performances of music in
the society's repertoire, and the fee that
would be payable under the blanket license
offered to radio broadcasters, in direct
proportion to the percentage of the
broadcaster's revenue attributable to
programming periods containing feature
performances of nondramatic musical works in
the society's repertoire compared to the
industry average percentage of revenue
attributable to programming periods containing
feature performances of such musical works.
''(B) A nondramatic musical work shall not be
considered in calculating any per programming period
license fee under this subsection, if the performance
of such work--
''(i) has been licensed directly, at the
source, or other than by the society; or
''(ii) constitutes fair use or is otherwise
exempt from liability under this title.
''(3) Administration of license.--Commencing on January 1,
1998, the performance of nondramatic musical works by a
broadcaster under any per programming period license shall be
determined on the basis of statistically reliable sampling or
monitoring by the performing rights society, and the society
may not require the broadcaster to report such performances to
the society. The society shall provide the broadcaster with a
report detailing the results of such sampling or monitoring,
identifying each programming period containing the performance
of nondramatic musical works in the society's repertoire and
the nondramatic musical works in the society's repertoire
performed during each such period.
''(4) Implementation.--Any radio broadcaster entitled to a
per programming period license under this subsection may bring
an action to require compliance with this subsection in an
appropriate United States district court, including any
district court established by court order or statute as a court
that resolves disputes, with respect to license rates, that may
arise between performing rights societies and persons who
perform musical works in the society's repertoire.
''(5) Definitions.--As used in this subsection--
''(A) the term 'blanket license' means a license
provided by a performing rights society that authorizes
the unlimited performance of musical works in the
society's repertoire, for a fee that does not vary with
the quantity of performances of musical works in the
society's repertoire, or any other license with
comparable economic effect;
''(B) the term 'incidental' as applied to
performances shall include commercial jingles not
exceeding 60 seconds in duration, bridges, themes or
signatures, arrangements of works in the public domain,
and background music, including music used in
conjunction with sporting events; and
''(C) the term 'programming period' means any 15
minute period of radio broadcasting commencing on the
hour, or at 15, 30, or 45 minutes past the hour.''.

SEC. 4. RELIGIOUS SERVICE EXEMPTION.

Section 110(3) of title 17, United States Code, is amended by
inserting after ''religious assembly'' the following: ''the
transmission of such services, whether live or recorded, or the
recording of copies or phonorecords of a transmission program embodying
such services in their entirety, if there is no commercial
advertisement or commercial sponsor within the program.''.

SEC. 5. CONFORMING AMENDMENTS RELATING TO DEFINITIONS.

(a) Performing Rights Society.--Section 101 of title 17, United
States Code, is amended by inserting after the undesignated paragraph
relating to the definition of ''perform'' the following:
''A 'performing rights society' is an association,
corporation, or other entity that licenses the public
performance of nondramatic musical works on behalf of copyright
owners of such works, such as the American Society of
Composers, Authors, and Publishers, Broadcast Music, Inc., and
SESAC, Inc. The repertoire of a performing rights society
consists of those works for which the society provides licenses
on behalf of the owners of copyright in the works.''.
(b) General Music User.--Section 101 of title 17, United States
Code, is amended by inserting after the undesignated paragraph relating
to the definition of ''fixed'' the following:
''A 'general music user' is any person who performs musical
works publicly but is not engaged in the transmission of
musical works to the general public or to subscribers through
broadcast, cable, satellite, or other transmission. For
purposes of this paragraph, transmissions within a single
commercial establishment or within establishments under common
ownership or control are not transmissions to the general
public.''.
(c) Loudspeaker.--Section 101 of title 17, United States Code, is
amended by inserting after the undesignated paragraph relating to the
definition of ''Literary works'' the following:
''A 'loudspeaker' is any device or self contained
collection of devices that converts electronic signals to
audible sound.''.
[A]:
Exempts from copyright infringement the communication within a commercial establishment of the transmission of a performance or display of a work by the reception of a broadcast, cable, satellite, or other transmission, if no direct charge is made to see or hear the transmission, its reception is authorized, and such transmission is not retransmitted to the public beyond such premises, and if communicated: (1) in an area where a transmission is intended to be received by the general public that is smaller than 5,000 square feet; (2) within an establishment whose gross annual income does not exceed 20 percent of the gross annual income of a small business as defined by the Small Business Administration; (3) by means of ten or fewer loudspeakers; or (4) by means of speakers in audiovisual devices only.
(Sec. 2) Requires any controversy or dispute arising out of the appropriate fee to be paid for the user's past or future performance of nondramatic musical works in the repertoire of a performing rights society (PRS) to be settled by arbitration administered by the American Arbitration Association. Outlines provisions: (1) requiring the confidentiality of arbitration findings; (2) limiting the length of time that the finding of an appropriate fee shall apply; (3) requiring a PRS to make available to all interested persons access to copyright and licensing information for each nondramatic musical work in its repertoire; and (4) requiring a PRS to make available a printed directory of each title in its repertoire. Provides restrictions for PRSs not in compliance with such requirements.
(Sec. 3) Requires each PRS to offer to any radio broadcaster that so requests a per programming period license (license) to perform nondramatic musical works in the repertoire of the PRS. Outlines provisions: (1) determining the price of each such license; (2) providing for the determination of the performance of nondramatic musical works by a broadcaster under any such license; and (3) enforcing a broadcaster's right to apply for and receive such a license.
(Sec. 4) Exempts from copyright infringement the transmission of religious services, or the recording of a program embodying such services in their entirety, if there is no commercial advertisement or commercial sponsor within such program.
(Sec. 5) Defines "performing rights society," "general music user," and "loudspeaker" for purposes of the copyright laws.