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

Input: Consider Input: SECTION 1. CLASS SIZE DEMONSTRATION GRANTS.

Subpart 3 of part D of title V of the Higher Education Act of 1965
(20 U.S.C. 1109 et seq.) is amended to read as follows:

''Subpart 3--Class Size Demonstration Grants

''SEC. 561. PURPOSE.

''It is the purpose of this subpart to provide grants to State
educational agencies to enable such agencies to determine the benefits,
in various school settings, of reducing class size on the educational
performance of students and on classroom management and organization.

''SEC. 562. PROGRAM AUTHORIZED.

''(a) Program Authorized.--
''(1) In general.--The Secretary shall award grants, on a
competitive basis, to State educational agencies to pay the
Federal share of the costs of conducting demonstration projects
that demonstrate methods of reducing class size that may
provide information meaningful to other State educational
agencies and local educational agencies.
''(2) Federal share.--The Federal share shall be 50
percent.
''(b) Reservation.--The Secretary may reserve not more than 5
percent of the amount appropriated under section 565A for each fiscal
year to carry out the activities described in section 565.
''(c) Selection Criteria.--The Secretary shall make grants to State
educational agencies on the basis of--
''(1) the need and the ability of a State educational
agency to reduce the class size of an elementary school or
secondary school served by such agency;
''(2) the ability of a State educational agency to furnish
the non-Federal share of the costs of the demonstration project
for which assistance is sought;
''(3) the ability of a State educational agency to continue
the project for which assistance is sought after the
termination of Federal financial assistance under this subpart;
and
''(4) the degree to which a State educational agency
demonstrates in the application submitted pursuant to section
564 consultation in program implementation and design with
parents, teachers, school administrators, and local teacher
organizations, where applicable.
''(d) Priority.--In awarding grants under this subpart, the
Secretary shall give priority to demonstration projects that involve
at-risk students in the earliest grades, including educationally or
economically disadvantaged students, students with disabilities, and
limited English proficient students.
''(e) Grants Must Supplement Other Funds.--A State educational
agency shall use the Federal funds received under this subpart to
supplement and not supplant other Federal, State, and local funds
available to the State educational agency to carry out the purpose of
this subpart.

''SEC. 563. PROGRAM REQUIREMENTS.

''(a) Annual Competition.--In each fiscal year, the Secretary shall
announce the factors to be examined in a demonstration project assisted
under this subpart. Such factors may include--
''(1) the magnitude of the reduction in class size to be
achieved;
''(2) the level of education in which the demonstration
projects shall occur;
''(3) the form of the instructional strategy to be
demonstrated; and
''(4) the duration of the project.
''(b) Random Techniques and Appropriate Comparison Groups.--
Demonstration projects assisted under this subpart shall be designed to
utilize randomized techniques or appropriate comparison groups.

''SEC. 564. APPLICATION.

''(a) In General.--In order to receive a grant under this subpart,
a State educational agency shall submit an application to the Secretary
that is responsive to the announcement described in section 563(a), at
such time, in such manner, and containing or accompanied by such
information as the Secretary may reasonably require.
''(b) Duration.--The Secretary shall encourage State educational
agencies to submit applications under this subpart for a period of 5
years.
''(c) Contents.--Each application submitted under subsection (a)
shall include--
''(1) a description of the objectives to be attained with
the grant funds and the manner in which the grant funds will be
used to reduce class size;
''(2) a description of the steps to be taken to achieve
target class sizes, including, where applicable, the
acquisition of additional teaching personnel and classroom
space;
''(3) a statement of the methods for the collection of data
necessary for the evaluation of the impact of class size
reduction programs on student achievement;
''(4) an assurance that the State educational agency will
pay, from non-Federal sources, the non-Federal share of the
costs of the demonstration project for which assistance is
sought; and
''(5) such additional assurances as the Secretary may
reasonably require.
''(d) Sufficient Size and Scope Required.--The Secretary shall
award grants under this subpart only to State educational agencies
submitting applications which described projects of sufficient size and
scope to contribute to carrying out the purpose of this subpart.

''SEC. 565. EVALUATION AND DISSEMINATION.

''(a) National Evaluation.--The Secretary shall conduct a national
evaluation of the demonstration projects assisted under this subpart to
determine the costs incurred in achieving the reduction in class size
and the effects of the reductions on results, such as student
performance in the affected subjects or grades, attendance, discipline,
classroom organization, management, and teacher satisfaction and
retention.
''(b) Cooperation.--Each State educational agency receiving a grant
under this subpart shall cooperate in the national evaluation described
in subsection (a) and shall provide such information to the Secretary
as the Secretary may reasonably require.
''(c) Reports.--The Secretary shall report to Congress on the
results of the evaluation conducted under subsection (a).
''(d) Dissemination.--The Secretary shall widely disseminate
information about the results of the class size demonstration projects
assisted under this subpart.

''SEC. 565A. AUTHORIZATION OF APPROPRIATIONS.

''There are authorized to be appropriated to carry out this subpart
$15,000,000 for fiscal year 1999 and each of the 4 succeeding fiscal
years.''.

SEC. 2. PRIVATE SECTOR FUNDING FOR RESEARCH AND DEVELOPMENT BY NASA
RELATING TO AIRCRAFT PERFORMANCE.

The Administrator of the National Aeronautics and Space
Administration may not carry out research and development activities
relating to the performance of aircraft (including supersonic aircraft
and subsonic aircraft) unless the Administrator receives payment in
full for such activities from the private sector.

Output: Amends the Higher Education Act of 1965 to establish a competitive Class Size Demonstration Grants program.
Directs the Secretary of Education to award such grants to State educational agencies (SEAs) to pay half of the costs of conducting projects that demonstrate methods of reducing class size that may provide information meaningful to other SEAs and local educational agencies (LEAs). Authorizes the Secretary to reserve up to five percent of funds for this Act for each fiscal year to carry out national evaluation and dissemination activities.
Sets forth program requirements for: (1) grant selection criteria; (2) priority for projects that involve at-risk students in the earliest grades, including educationally or economically disadvantaged students, students with disabilities, and limited English proficient students; (3) annual competitions; (4) random techniques and appropriate comparison groups; (5) applications; and (6) sufficient size and scope of projects.
Directs the Secretary to: (1) conduct, and report to the Congress on, a national evaluation of such projects to determine the costs incurred in achieving the reduction in class size and the effects of the reductions on results; and (2) widely disseminate information about the results of such projects.
Authorizes appropriations.
(Sec. 2) Prohibits the Administrator of the National Aeronautics and Space Administration from carrying out research and development activities relating to the performance of aircraft (including supersonic aircraft and subsonic aircraft) unless the Administrator receives payment in full for such activities from the private sector.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Congressional Pay for Performance
Act''.

SEC. 2. DEFINITIONS.

For the purpose of this Act--
(1) the term ''Federal deficit'' or ''deficit'' means, with
respect to any fiscal year, the amount by which total budget
outlays of the Government for such fiscal year exceed total
revenues of the Government for such fiscal year;
(2) the term ''Member of Congress'' means an individual
serving in a position referred to in section 601(a)(1) of the
Legislative Reorganization Act of 1946 (2 U.S.C. 31(1)); and
(3) the term ''year'' means a calendar year.

SEC. 3. TEMPORARY SUSPENSION OF USUAL PAY ADJUSTMENT PROCEDURES.

Subject to section 5, rates of basic pay for Members of Congress
shall not be adjusted except in accordance with section 4.

SEC. 4. TEMPORARY ALTERNATIVE PROCEDURES.

(a) In General.--Effective as of the first day of the first
applicable pay period beginning on or after January 1st of each year,
the rate of basic pay for each Member of Congress shall be reduced by
the percentage derived by multiplying the applicable factor under
subsection (b) for such year by the applicable factor under subsection
(c) for such year.
(b) Factor Reflecting Magnitude of the Deficit.--The applicable
factor under this subsection for any year is the number of hundreds of
billions of dollars to which the Federal deficit is equal, as
determined under subsection (d) with respect to such year.
(c) Factor Reflecting Degree of Success in Reducing or Eliminating
the Deficit.--The applicable factor under this subsection for any year
shall be determined in accordance with the following:
(1) For the first year beginning on or after the effective
date of this Act, the applicable factor under this subsection
is 2 percent.
(2) For each year thereafter, the applicable factor under
this subsection is--
(A) the same percentage as was applicable under
this subsection in the previous year, if the deficit
for the year in question is at least $100,000,000,000
less than--
(i) the size of the deficit for the year
referred to in paragraph (1), or
(ii) the lowest level attained in the
deficit for any year after the year referred to
in paragraph (1),
whichever is less; or
(B) 2 times the percentage which was applicable
under this subsection in the previous year, if
subparagraph (A) does not apply.
(d) Determining the Size of the Deficit.--For the purpose of any
determination under this Act, the size or level of the Federal deficit
for any year--
(1) shall be equal to the size or level of the deficit for
the fiscal year ending on the September 30th immediately
preceding the start of such year; and
(2) shall be rounded to the nearest multiple of
$100,000,000,000 (or, if midway between multiples of
$100,000,000,000, to the next higher multiple of
$100,000,000,000).
(e) Limitation.--Nothing in this Act shall have the effect of
reducing any rate of basic pay below $1.
(f) Suspension in Time of War.--
(1) In general.--Subject to paragraph (2), upon the
enactment of a declaration of war--
(A) subsections (a) through (d) shall be suspended;
and
(B) any subsequent reduction in rates of basic pay
for Members of Congress under such subsections shall be
precluded.
(2) Restoration.--In the event of a suspension of
subsections (a) through (d) due to a declaration of war, then,
effective with the first year that begins in the session after
the state of war is concluded by Senate ratification of the
necessary treaties--
(A) the provisions of subsections (a) through (d)
shall be restored to full force and effect, and any
adjustment scheduled to take effect on or after the
first day of such year shall be implemented in
accordance with such provisions; and
(B) the initial rate of basic pay for a Member of
Congress (before the implementation of any adjustment
referred to in subparagraph (A)) shall be equal to the
rate of basic pay in effect for such a Member as of the
day before the effective date of this Act.

SEC. 5. EFFECT OF ELIMINATING THE DEFICIT.

(a) In General.--Effective as of the first day of the first
applicable pay period beginning on or after January 1st of the first
year with respect to which the deficit is determined to have been
eliminated--
(1) the provisions of law suspended by section 2
(disregarding subsection (f) thereof) shall be restored to full
force and effect, and any adjustment scheduled to take effect
on or after such first day under such provisions shall be
implemented in accordance with such provisions;
(2) the initial rate of basic pay for a Member of Congress
(before the implementation of any adjustment referred to in
paragraph (1)) shall be equal to 2 times the rate of basic pay
in effect for such a Member as of the effective date of this
Act.
(3) the provisions of section 4 shall cease to be
effective.
(b) Rule Relating to Determining When the Deficit Has Been
Eliminated.--
(1) In general.--For the purpose of this Act, the deficit
shall be considered to have been eliminated as of the start of
the first year for which the applicable factor under section
4(b) would be less than 1.
(2) No tax increase.--The condition under paragraph (1)
shall be considered unmet if there is enacted, after the
effective date of this Act, any legislation that reduces the
Federal deficit by changing the Internal Revenue Code of 1986.

SEC. 6. EFFECTIVE DATE.

(a) In General.--This Act shall take effect on January 1st of the
first year beginning after the first election of Representatives
following the date of the enactment of this Act.
(b) Definition.--For the purpose of subsection (a), the term
''election of Representatives'' has the meaning given such term by
225(i)(4)(B) of the Federal Salary Act of 1967 (2 U.S.C. 359(4)(B)).

Output: Congressional Pay for Performance Act - Suspends basic pay adjustments for Members of Congress, and requires pay reductions, until the deficit is reduced to below $50,000,000,000 without the enactment of any change in the Internal Revenue Code.
Requires an annual reduction in pay by a percentage equal to: (1) two percent times the number of hundreds of billions of dollars of the deficit in the first year after enactment; or (2) twice that percentage for any year following a year for which the deficit is not at least $100,000,000,000 less than the lowest level attained after enactment of this Act.
Suspends pay reductions upon enactment of a declaration of war and reinstates them when the state of war is concluded.
Restores pay adjustment procedures suspended by this Act, and provides for a rate of basic pay of twice the rate in effect as of the effective date of this Act, for the first year with respect to which the deficit is less than $50,000,000,000.

Input: Consider Input: OFFICERS.

''The State Administrator shall establish a Problem Resolution
Office. Problem Resolution Officers shall have the authority to
investigate taxpayer complaints and enjoin collection activity if, in
the opinion of the Problem Resolution Officer, said collection activity
is reasonably likely to not be in compliance with law. Said
administrative injunction may only be reversed by the highest official
in the relevant State or Federal taxing authority or by its General
Counsel upon a finding that the collection activity is justified by
clear and convincing evidence. The authority to reverse this
administrative injunction may not be delegated. Problem Resolution
Officers shall not be disciplined or adversely affected for the
issuance of administrative injunctions unless a pattern or issuing
injunctions that are manifestly unreasonable is proven in an
administrative hearing. Nothing in this section shall limit the
authority of the State Administrators or the taxpayer to pursue any
legal remedy in any court with jurisdiction over the dispute at issue.

''SEC. 53. JURISDICTION AND INTERSTATE ALLOCATION.

''(a) Allocation Rules.--For purposes of allocating revenue between
or among administering states from taxes imposed by this subtitle, the
revenue shall be allocated to those states that are the destination of
the taxable property or services. The destination of the purchase of
taxable property and services shall be determined in accordance with
this section.
''(b) Federal Office of Revenue Allocation.--The Secretary shall
establish an Office of Revenue Allocation to arbitrate any claims or
disputes among administering states as to the destination of taxable
property and services for purposes of allocating revenue between or
among the states from taxes imposed by this subtitle. The determination
of the Administrator of the Office of Revenue Allocation shall be
subject to judicial review in any federal court with competent
jurisdiction provided, however, that the standard of review shall be
abuse of discretion.
''(c) Tangible Personal Property.--The destination of tangible
personal property shall be the state or territory in which the property
was first delivered to the purchaser. Tangible personal property
shipped by means of the mail or common carrier shall be deemed
delivered to the location of the purchaser for purposes of this
subsection upon shipment by mail or common carrier.
''(d) Real Property.--The destination of real property or rents or
leaseholds on real property shall be state or territory in which the
real property is located.
''(e) Other Property.--The destination of other property shall be
residence of the purchaser.
''(f) Services.--
''(1) General rule.--The destination of services shall be
state or territory in which the use, consumption or enjoyment
of the services occurred. Allocation of service invoices
relating to more than one jurisdiction shall be on the basis of
time.
''(2) Telecommunications services.--The destination of
telecommunications services shall be the residence of the
purchaser. Telecommunications services shall include telephone,
telegraph, cable television, satellite and computer on-line or
network services.
''(3) Domestic transportation services.--For transportation
services where all of the final destinations are within the
United States, the destination of transportation services shall
be the final destination of the trip (in the case of round or
multiple trip fares, the services amount shall be equally
allocated among the final destinations).
''(4) International transportation services.--For
transportation services where the final destination or origin
of the trip is without the United States, the service amount
shall be deemed 50 percent attributable to the United States
destination and origin.
''(g) Financial Intermediation Services.--The destination of
financial intermediation services shall be the residence of the
purchase.
''(h) A State Tax Administrator shall have jurisdiction over any
gross payments made which have a destination (as determined in
accordance with this section) within the state of said State Tax
Administrator. This grant of jurisdiction is not exclusive of other
jurisdiction that said State Tax Administrator may have.
''(i) Rents and Royalties Paid for the Lease of Tangible
Property.--
''(1) General rule.--The destination of rents and royalties
paid for the lease of tangible property shall be where the
property is located.
''(2) Vehicles.--The destination of rent and lease payments
on vehicles shall be--
''(A) in the case of rentals and leases of a term
one month or less, the location where the vehicle was
originally delivered to the lessee; and
''(B) in the case of rentals and leases of a term
greater than one month, the residence of the lessee.
''(j) Royalties for the License of Intangible Property.--The
destination of royalties for the license of intangible is where the
property is used.

''SEC. 54. TAX TO BE STATED AND CHARGED SEPARATELY.

''(a) In General.--For each purchase of taxable property or
services for which a tax is imposed pursuant to section 1, the sales
tax shall be charged separately from the purchase price by the vendor
or seller. For purchase of taxable property or services for which a tax
is imposed pursuant to section 1, the vendor shall provide to the
purchaser a receipt that sets forth at least the following
information--
''(1) the property or services price exclusive of tax;
''(2) the amount of tax paid;
''(3) the property or service price inclusive of tax;
''(4) the tax rate (the amount of tax paid (per
subparagraph 2) divided by the property or service price
inclusive of tax (per subparagraph 3));
''(5) the date that the good or service was sold;
''(6) the name of the vendor; and
''(7) the vendor registration number.
''(b) Vending Machine Exception.--The requirements of subsection
(a) shall be inapplicable in the case of sales by vending machines.
Vending machines for purposes of this subsection shall mean machines--
''(1) that dispense taxable property in exchange for coins,
one, five, ten or twenty dollar bills, and
''(2) that sell no single item exceeding ten dollars per
unit in price.''

SEC. 5. PHASE-OUT OF THE INTERNAL REVENUE SERVICE.

Appropriations for any expenses of the Internal Revenue Service
including processing income tax returns for years prior to the repeal
of the income tax, revenue accounting, management, transfer of payroll
tax data to the Social Security Administration and otherwise for years
after fiscal year 2000 are not authorized.

SEC. 6. EXCISE TAX ADMINISTRATION.

The Secretary shall establish an Excise Tax Bureau to collect
excise taxes formerly collected and administered by the Internal
Revenue Service that are not repealed by this Act.

SEC. 7. SOCIAL SECURITY ADMINISTRATION TO COLLECT PAYROLL TAXES.

(a) Commencing January 1, 1998, the Social Security Administration
shall collect and administer the taxes imposed pursuant to chapter 2 of
subtitle A (relating to self employment income taxes) and subtitle C
(relating to employment taxes) of the Internal Revenue Code of 1986.
(b) Cross References.--

For revised rules relating to the self-
employment tax, see section 57.
For rules relating to revised
withholding tax schedules and family consumption refund, see section
15.
For rules relating to trust fund
accounting and payroll tax revenues, see section 6(b) of this act.

SEC. 8. SELF-EMPLOYMENT TAX.

(a) Subsection 1402(a) of the Internal Revenue Code of 1986 is
amended to read as follows:
''(a) In General.--'Self employment income' shall mean gross
payments received in a calendar year from the sale of taxable property
or services (without regard to exemption) less the sum in a calendar
year of--
''(1) purchases of taxable property or services (without
regard to exemption) in furtherance of a business purpose,
''(2) any wages paid (whether to the self-employed person
or others) in furtherance of a business purpose,
''(3) unused transition amounts, and
''(4) undeducted negative self employment income amounts
from prior periods.
''(b) Transition Amounts.--
''(1) General rule.--The transition amount for the ten
calendar years commencing in 1998 shall be the unrecovered
basis amount as of the end of December 31, 1997 divided by ten.
''(2) Unrecovered basis amount.--The unrecovered basis
amount shall be remaining income tax basis relating to--
''(A) prior law section 167 property placed in
service prior to January 1, 1998, and
''(B) inventory held as of the end of 1997
(including any amounts capitalized in accordance with
prior law section 263A).''
(b) Conforming Amendments.--Subsection 1402(b) and 1402(c) are
hereby repealed. Subsections 1402(d) et seq. are hereby renumbered as
subsections 1402(b) et seq.

SEC. 9. INTEREST.

Section 6621 of the Internal Revenue Code of 1986 is amended by
striking the last sentence in section 6621(a)(1) and by striking ''3''
in section 6621(a)(2)(B) and substituting in its stead ''2''.

SEC. 10. SUPERMAJORITY REQUIRED TO RAISE RATE.

''(a) In General.--It shall not be in order in the House of
Representatives or the Senate to consider any bill, joint resolution,
amendment thereto, or conference report thereon that includes any
provision that--
(1) increases any federal sales tax rate,
(2) provides any exemption, deduction, credit or other
benefit which results in a reduction in federal revenues.
(b) Waiver or Suspension.--This section may be waived or suspended
in the House of Representatives or the Senate only by the affirmative
vote of two-thirds of the Members, duly chosen and sworn.

HR 3039 IH----2
HR 3039 IH----3
HR 3039 IH----4
Output: National Retail Sales Tax Act of 1996 - Repeals the income, estate, gift, and certain excise tax provisions of the Internal Revenue Code.
(Sec. 4) Amends the Internal Revenue Code by imposing a 15 percent tax on the use, consumption or enjoyment in the U.S. of any property or service produced or rendered within or out of the U.S. Prohibits imposing tax on any property or service: (1) purchased for resale; (2) purchased to produce property or services; or (3) exported from the U.S. for use, consumption or enjoyment outside of the U.S. Sets forth special rules relating to the obligation of governmental units and not-for-profit organizations to collect and remit tax. Sets forth provisions concerning credits and refunds.
Allows an eligible family unit to receive a sales tax rebate (family consumption refund). Requires that a family member, to be counted for the purposes of determining family unit size, must: (1) if over two years old, have a bona fide Social Security number; and (2) be a U.S. resident. Conditions that no individual shall be considered part of more than one family unit.
Sets forth special rules. Impose
s a 15
percent tax on gaming services. Imposes an excise tax of 15 percent on the wages of Federal, State, and local government employees. Authorizes States to administer, collect, and remit tax.
Authorizes the Secretary to establish a system including the use of a toll-free telephone number for the purposes of bringing violations to the attention of the Secretary for investigation.
Authorizes the Secretary to establish an Office of Revenue Allocation to arbitrate any claims or disputes among States.
(Sec. 5) Prohibits the authorization of appropriations for the Internal Revenue Service after FY 2000.
(Sec. 6) Authorizes the Secretary to establish an Excise Tax Bureau to collect excise taxes not repealed by this Act.
(Sec. 7) Authorizes the Social Security Administration to collect and administer self-employment income and employment payroll taxes beginning in 1998.
(Sec. 9) Increases the interest rate on the underpayment of tax by large corporations.
(Sec. 10) Requires a supermajority in the House of Representatives or the Senate to raise rates.