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.

This Act may be cited as the ''Rigs to Reefs Habitat Protection
Act''.

SEC. 2. DEFINITIONS.

In this Act:
(1) Decommissioning.--The term ''decommissioning'' includes
the flushing, plugging, and cementing of a platform.
(2) Fund.--The term ''Fund'' means the Reef Maintenance
Fund established by section 3(h)(1).
(3) Notice.--The term ''Notice'' means the notice to
lessees numbered 2010-G05, entitled ''Notice to Lessees and
Operators of Federal Oil and Gas Leases and Pipeline Right-of-
Way Holders in the Outer Continental Shelf, Gulf of Mexico OCS
Region'', and issued September 15, 2010.
(4) Platform.--The term ''platform'' means an offshore oil
and gas platform in the Gulf of Mexico that, as determined by
the Secretary--
(A) is no longer useful for operations, as defined
in the Notice; and
(B) has become critical for marine fisheries
habitat.
(5) Program.--The term ''Program'' means the artificial
reef program authorized under the National Fishing Enhancement
Act of 1984 (33 U.S.C. 2101 et seq.).
(6) Secretary.--The term ''Secretary'' means the Secretary
of the Interior.

SEC. 3. USE OF CERTAIN OFFSHORE OIL AND GAS PLATFORMS FOR ARTIFICIAL
REEFS.

(a) Assessment.--As soon as practicable after the date of enactment
of this Act, the Secretary shall conduct an assessment of each of the
platforms--
(1) to determine whether there are coral populations or
other protected species in the vicinity of the platform; and
(2) to identify any species in the vicinity of the platform
that have recreational or commercial value.
(b) Prohibition of Removal.--
(1) In general.--Notwithstanding the Notice, no platforms
shall be removed in accordance with the Notice until the date
on which the Secretary has completed assessments of each of the
platforms under subsection (a).
(2) Suspension of decommissioning.--If, during an
assessment conducted under subsection (a), the Secretary
determines that there is a substantial reef ecosystem in the
vicinity of the platform, the decommissioning of the platform
under the Notice shall be placed on hold until such time as the
Secretary determines that decommissioning the platform would
not harm the reef ecosystem.
(c) Exemption From Certain Requirements.--The requirement in the
Notice that a lessee remove a platform as soon as possible, but not
later than 5 years after the effective date of the Notice or within 5
years of the platform, meeting the definition of no longer useful for
operations, whichever is later, shall not apply to a lessee that--
(1) commits to entering the platform in the Program; and
(2) demonstrates the commitment described in paragraph (1)
by initiating discussions with applicable States regarding
potential sites for the artificial reef.
(d) Reefing in Place.--A lessee may, as appropriate, provide for
reefing in place under the Program.
(e) State Programs.--
(1) In general.--A State that has a State rig-to-reef
program may enter into an agreement with any appropriate
entities to assume liability in Federal water for a structure
covered by the State program.
(2) Maintenance.--Notwithstanding an agreement entered into
under paragraph (1), the operator of the covered structure
shall remain responsible for maintaining the covered structure.
(f) Removal of Top Decks.--Under the Program, top decks of a rig
may be removed, down to water surface level, if appropriate identifying
markers are used to protect navigation.
(g) Maintenance and Financial Requirements.--As a condition of
inclusion in the Program, the owner of a rig enrolled in the Program
shall be required to--
(1) maintain an anode system for the rig; and
(2) pay into the Fund an amount equal to 50 percent of the
estimated costs associated with the removal of the platform
that the owner would have been responsible for if the owner had
not participated in the Program, as determined by the
Secretary.
(h) Reef Maintenance Fund.--
(1) Establishment.--There is established in the Treasury of
the United States a fund to be known as the ''Reef Maintenance
Fund'', to be administered by the Secretary, to be available
without fiscal year limitation and not subject to
appropriation, for the maintenance of artificial reefs
established under the Program.
(2) Transfers to fund.--The Fund shall consist of such
amounts deposited in the Fund under subsection (g)(2).
(3) Prohibition.--Amounts in the Fund may not be made
available for any purpose other than a purpose described in
paragraph (1).
(4) Annual reports.--
(A) In general.--Not later than 60 days after the
end of each fiscal year beginning with fiscal year
2012, the Secretary shall submit to the Committee on
Appropriations of the House of Representatives, the
Committee on Appropriations of the Senate, the
Committee on Energy and Natural Resources of the
Senate, and the Committee on Natural Resources of the
House of Representatives a report on the operation of
the Fund during the fiscal year.
(B) Contents.--Each report shall include, for the
fiscal year covered by the report, the following:
(i) A statement of the amounts deposited
into the Fund.
(ii) A description of the expenditures made
from the Fund for the fiscal year, including
the purpose of the expenditures.
(iii) Recommendations for additional
authorities to fulfill the purpose of the Fund.
(iv) A statement of the balance remaining
in the Fund at the end of the fiscal year.
[A]: Rigs to Reefs Habitat Protection Act - Directs the Secretary of the Interior to assess each offshore oil and gas platform in the Gulf of Mexico that is no longer useful for operations, and has become critical for a marine fisheries habitat, to: (1) determine whether there are coral populations or other protected species in the platform's vicinity, and (2) identify any species in the vicinity that have recreational or commercial value.

Prohibits the removal of any such platforms until the Secretary has completed each assessment.

Requires suspension of the decommissioning of a platform if a substantial reef ecosystem is in the vicinity until the Secretary determines that decommissioning would not harm the ecosystem.

Exempts from certain platform removal deadlines any lessees who: (1) commit to entering a particular platform in the artificial reef program under the National Fishing Enhancement Act of 1984, and (2) initiate discussions with applicable states regarding potential artificial reef sites.

Allows a lessee to provide for reefing in place under the artificial reef program.

Permits states with a state rig-to-reef program to enter agreements with any appropriate entities to assume liability in federal water for a structure covered by the state program.

Establishes a Reef Maintenance Fund. Requires the owner of a rig enrolled in the artificial reef program to: (1) maintain a rig anode system, and (2) pay into the Fund 50% of the estimated platform removal costs for which the owner would have been responsible if it had not participated in the program.

[Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Small Business Health Tax Credit
Act''.

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

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

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

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

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

[Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Uniformed Services Former Spouses
Equity Act of 1997''.

SEC. 2. TERMINATION OF PAYMENTS UPON REMARRIAGE OF FORMER SPOUSE.

(a) In General.--Section 1408(c) of title 10, United States Code,
is amended by adding at the end the following new paragraph:
''(5) Payment from the monthly disposable retired pay of a member
to a former spouse of the member pursuant to this section shall
terminate upon the remarriage of that former spouse, except to the
extent that the amount of such payment includes an amount other than an
amount resulting from the treatment by the court under paragraph (1) of
disposable retired pay of the member as property of the member or
property of the member and his spouse. Any such termination shall be
effective as of the last day of the month in which the remarriage
occurs.''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply with respect to marriages terminated by court orders issued
before, on, or after the date of the enactment of this Act. In the case
of such a court order issued before the date of the enactment of this
Act, such amendment shall apply only with respect to amounts of a
member's retired pay that are payable for months beginning more than
180 days after the date of the enactment of this Act.

SEC. 3. AWARD OF RETIRED PAY TO BE BASED ON RETIREE'S LENGTH OF SERVICE
AND PAY GRADE AT TIME OF DIVORCE.

(a) In General.--Section 1408(c) of title 10, United States Code,
as amended by section 2, is further amended by adding at the end the
following new paragraph:
''(6) In the case of a member as to whom a final decree of divorce,
dissolution, annulment, or legal separation is issued before the date
on which the member begins to receive retired pay, the disposable
retired pay of the member that a court may treat in the manner
described in paragraph (1) shall be computed based on the pay grade,
and the length of service of the member while married, that are
creditable toward entitlement to basic pay and to retired pay as of the
date of the final decree. Amounts so calculated shall be increased by
the cumulative percentage of increases in retired pay between the date
of the final decree and the effective date of the member's
retirement.''.
(b) Implementation.--With respect to payments to a former spouse
from a member's disposable retired pay pursuant to court orders issued
before the date of the enactment of this Act, the Secretary shall--
(1) within 90 days of such date, recompute the amounts of
those payments in accordance with paragraph (5) of section
1408(c) of title 10, United States Code, as added by subsection
(a); and
(2) within 180 days of such date, adjust the amount of
disposable retired pay payable to that former spouse
accordingly.
(c) Effective Date.--The amendment made by subsection (a) shall
apply with respect to court orders issued on or after June 25, 1981.

SEC. 4. LIMITATION ON TIME FOR SEEKING DIVISION OF RETIRED PAY.

(a) In General.--Subsection (c)(4) of section 1408 of title 10,
United States Code, is amended to read as follows:
''(4) A court may not after the date of the enactment of the
Uniformed Services Former Spouses Equity Act of 1997 treat the
disposable retired pay of a member in the manner described in paragraph
(1) unless--
''(A) the court has jurisdiction over the member by reason
of (i) the member's residence, other than because of military
assignment, in the territorial jurisdiction of the court, (ii)
the member's domicile in the territorial jurisdiction of the
court, or (iii) the member's consent to the jurisdiction of the
court; and
''(B) the member's spouse or former spouse obtains a court
order for apportionment of the retired pay of the member not
later than (i) two years after the date of final decree of
divorce, dissolution, annulment, or legal separation, including
a court ordered, ratified, or approved property settlement
incident to such a decree, or (ii) the end of the six-month
period beginning on the date of the enactment of the Uniformed
Services Former Spouses Equity Act of 1997, whichever is
later.''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply with respect to final decrees of divorce, dissolution, annulment,
or legal separation issued on or after June 25, 1981.

SEC. 5. LIMITATION ON APPORTIONMENT OF DISABILITY PAY WHEN RETIRED PAY
HAS BEEN WAIVED.

(a) In General.--Subsection (e)(4) of section 1408 of title 10,
United States Code, is amended by adding at the end the following new
subparagraph:
''(C) Notwithstanding any other provision of law, a court may not
treat as part of the disposable retired pay of a member under this
section or as part of amounts to be paid pursuant to legal processes
under section 459 of the Social Security Act (42 U.S.C. 659) amounts
which are deducted from the retired pay of such member as a result of a
waiver of retired pay required by law in order to receive compensation
under title 38.''.
(b) Amendments to Social Security Act.--Section 459(h) of the
Social Security Act (42 U.S.C. 659(h)) is amended--
(1) in paragraph (1)(A)(ii)--
(A) by inserting ''or'' at the end of subclause
(III);
(B) by striking out ''or'' at the end of subclause
(IV) and inserting in lieu thereof ''and''; and
(C) by striking out subclause (V); and
(2) in paragraph (2)--
(A) by redesignating subparagraphs (E) and (F) as
subparagraphs (F) and (G), respectively; and
(B) by inserting after subparagraph (D) the
following new subparagraph:
''(E) are paid by the Secretary of Veterans Affairs
as compensation for a service-connected disability
under title 38, United States Code, when military
retired pay has been waived in order to receive such
compensation;''.
(c) Effective Date.--The amendments made by subsections (a) and (b)
shall apply to court orders and legal processes issued on or after June
25, 1981. In the case of a court order or legal process issued before
the date of the enactment of this Act, such amendments shall apply only
with respect to retired pay payable for months beginning on or after
the date of the enactment of this Act.
[A]:
Uniformed Services Former Spouses Equity Act of 1997 - Requires payment from the monthly disposable retired pay of a member to his or her former spouse in compliance with court orders (division of property) to terminate upon the remarriage of that spouse, effective as of the last day of the month in which the remarriage occurs.
Provides that, in the case of a member to whom a final decree of divorce, dissolution, annulment, or legal separation is issued before the member begins to receive retired pay, the disposable retired pay of such member, for purposes of such monthly payments, shall be computed based on the pay grade and length of service of the member while married. Increases such amount concurrently with retired pay increases.
Requires a member's spouse or former spouse to obtain a court order for reapportionment of a member's monthly disposable retired pay by the later of the following dates: (1) two years of the date of the final decree of divorce, dissolution, annulment, or legal separation; or (2) six months after the enactment of this Act.
Prohibits the court from treating as part of a member's disposable retired pay amounts which have been waived from such pay in order to receive veterans' disability compensation.