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 ''Advancing Research for Neurological
Diseases Act of 2015''.

SEC. 2. NATIONAL NEUROLOGICAL DISEASES SURVEILLANCE SYSTEM.

Part P of title III of the Public Health Service Act (42 U.S.C.
280g et seq.) is amended by adding at the end the following:

''SEC. 399V-6 SURVEILLANCE OF NEUROLOGICAL DISEASES.

''(a) In General.--The Secretary, acting through the Director of
the Centers for Disease Control and Prevention, shall--
''(1) enhance and expand infrastructure and activities to
track the epidemiology of neurological diseases, including
multiple sclerosis and Parkinson's disease; and
''(2) incorporate information obtained through such
activities into a statistically-sound, scientifically-credible,
integrated surveillance system, to be known as the National
Neurological Diseases Surveillance System.
''(b) Research.--The Secretary shall ensure that the National
Neurological Diseases Surveillance System is designed in a manner that
facilitates further research on neurological diseases.
''(c) Content.--In carrying out subsection (a), the Secretary--
''(1) shall provide for the collection and storage of
information on the incidence and prevalence of neurological
diseases in the United States;
''(2) to the extent practicable, shall provide for the
collection and storage of other available information on
neurological diseases, such as information concerning--
''(A) demographics and other information associated
or possibly associated with neurological diseases, such
as age, race, ethnicity, sex, geographic location, and
family history;
''(B) risk factors associated or possibly
associated with neurological diseases, including
genetic and environmental risk factors; and
''(C) diagnosis and progression markers;
''(3) may provide for the collection and storage of
information relevant to analysis on neurological diseases, such
as information concerning--
''(A) the epidemiology of the diseases;
''(B) the natural history of the diseases;
''(C) the prevention of the diseases;
''(D) the detection, management, and treatment
approaches for the diseases; and
''(E) the development of outcomes measures; and
''(4) may address issues identified during the consultation
process under subsection (d).
''(d) Consultation.--In carrying out this section, the Secretary
shall consult with individuals with appropriate expertise, including--
''(1) epidemiologists with experience in disease
surveillance or registries;
''(2) representatives of national voluntary health
associations that--
''(A) focus on neurological diseases, including
multiple sclerosis and Parkinson's disease; and
''(B) have demonstrated experience in research,
care, or patient services;
''(3) health information technology experts or other
information management specialists;
''(4) clinicians with expertise in neurological diseases;
and
''(5) research scientists with experience conducting
translational research or utilizing surveillance systems for
scientific research purposes.
''(e) Grants.--The Secretary may award grants to, or enter into
contracts or cooperative agreements with, public or private nonprofit
entities to carry out activities under this section.
''(f) Coordination With Other Federal Agencies.--Subject to
subsection (h), the Secretary shall make information and analysis in
the National Neurological Diseases Surveillance System available, as
appropriate, to Federal departments and agencies, such as the National
Institutes of Health, the Food and Drug Administration, the Centers for
Medicare & Medicaid Services, the Agency for Healthcare Research and
Quality, the Department of Veterans Affairs, and the Department of
Defense.
''(g) Public Access.--Subject to subsection (h), the Secretary
shall make information and analysis in the National Neurological
Diseases Surveillance System available, as appropriate, to the public,
including researchers.
''(h) Privacy.--The Secretary shall ensure that privacy and
security protections applicable to the National Neurological Diseases
Surveillance System are at least as stringent as the privacy and
security protections under HIPAA privacy and security law (as defined
in section 3009(a)(2)).
''(i) Report.--Not later than 4 years after the date of the
enactment of this section, the Secretary shall submit a report to the
Congress concerning the implementation of this section. Such report
shall include information on--
''(1) the development and maintenance of the National
Neurological Diseases Surveillance System;
''(2) the type of information collected and stored in the
System;
''(3) the use and availability of such information,
including guidelines for such use; and
''(4) the use and coordination of databases that collect or
maintain information on neurological diseases.
''(j) Definition.--In this section, the term 'national voluntary
health association' means a national nonprofit organization with
chapters, other affiliated organizations, or networks in States
throughout the United States.
''(k) Authorization of Appropriations.--To carry out this section,
there is authorized to be appropriated $5,000,000 for each of fiscal
years 2015 through 2019.''.

A: Advancing Research for Neurological Diseases Act of 2015 Amends the Public Health Service Act to require the Centers for Disease Control and Prevention to: (1) enhance and expand infrastructure and activities to track the epidemiology of neurological diseases, including multiple sclerosis and Parkinson's disease; and (2) incorporate information obtained through those activities into a National Neurological Diseases Surveillance System. Requires the Department of Health and Human Services (HHS) to ensure that the System facilitates further research on neurological diseases. Requires HHS to provide for the collection and storage of information on neurological diseases, including the incidence, prevalence, and other information, to the extent practicable. Requires HHS to: (1) make information and analysis in the System available to federal agencies and to the public, including researchers; and (2) ensure that privacy and security protections applicable to the System are at least as stringent as the protections under the Health Insurance Portability and Accountability Act.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''IRS Abuse Protection Act of 2013''.

SEC. 2. NOTICE RELATING TO ACCESSING ACCOUNT, RETURN, OR RETURN
INFORMATION.

(a) In General.--Section 6103 of the Internal Revenue Code of 1986
is amended by redesignating subsection (q) as subsection (r) and by
inserting after subsection (p) the following new subsection:
''(q) Notice Relating to Accessing Account, Return, or Return
Information.--
''(1) In general.--The Secretary shall provide notice, in
writing, to a taxpayer any time the taxpayer's account, return,
or return information is accessed by the Secretary.
''(2) Special rules relating to investigations.--
''(A) Investigations by the secretary.--In the case
of any civil or criminal investigation, the notice
required by paragraph (1) shall be provided not later
than 1 year after such investigation is closed.
''(B) Investigations by states.--In the case of any
investigation by a State using information provided
pursuant to subsection (d), the notice required by
paragraph (1) shall be provided after the Secretary
receives notice with respect to such investigation
pursuant to subsection (d)(7). Notice provided pursuant
to this subparagraph shall include all information
provided to the Secretary pursuant to subsection
(d)(7).
''(3) Notice.--The notice required by paragraph (1) shall
include the following:
''(A) Who accessed such account, return, or return
information.
''(B) The purpose for which such account, return,
or return information was accessed.
''(C) How such account, return, or return
information was accessed.
''(4) Copy of information accessed.--In addition to the
notice required to be provided by paragraph (1), the Secretary
shall provide with such notice a copy of all information
accessed.
''(5) Subsequent use of accessed information.--If a report
or other use of an account, return, or return information for
which notice is provided under paragraph (1) is made, the
Secretary shall provide such report or a report of such use to
the taxpayer.
''(6) Taxpayer rights.--The Secretary shall include with
each notice provided under this subsection a notice of taxpayer
rights pursuant to the Taxpayer Bill of Rights 2.''.
(b) Availability of Inspector General for Tax Administration
Reports.--Section 7803(d) of the Internal Revenue Code of 1986 is
amended by adding at the end the following new paragraph:
''(4) Availability of inspector general for tax
administration reports.--If the Inspector General for Tax
Administration investigates any unauthorized use a taxpayer's
account, return, or return information, the Inspector General
for Tax Administration shall notify the taxpayer of such
investigation and provide full access to any report by the
Inspector General for Tax Administration with respect to the
investigation.''.
(c) State Access to Taxpayer Information.--Section 6103(d) of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new paragraph:
''(7) Submission of notification to secretary.--The
Secretary may not provide any access or disclosure under the
preceding paragraphs of this subsection until the entity to be
provided access or disclosure agrees to notify the Secretary
within 1 year after an investigation is closed the identity of
who accessed such information, what was accessed, why it was
accessed and how it was accessed.''.
(d) Reports of Unauthorized Access to Congress.--Section 6103(f) of
the Internal Revenue Code of 1986 is amended by adding at the end the
following new paragraph:
''(6) Unauthorized access reports, etc.--Notwithstanding
any other provision of this section, the Secretary with respect
to Internal Revenue Service employees, and the Inspector
General for Tax Administration with respect to any audit, shall
submit to each member of the committees referred to in
paragraph (1) any report of the Secretary or the Inspector
General for Tax Administration, as the case may be, regarding
unauthorized access, violation of rights, laws, or any rules or
regulations of the Internal Revenue Service.''.
(e) Effective Dates.--
(1) Subsection (a).--The amendment made by subsection (a)
shall apply with respect to information accessed after the date
of the enactment of this Act.
(2) Subsection (b).--The amendment made by subsection (b)
shall apply with respect to investigations closed after the
date of the enactment of this Act.
(3) Subsection (c).--The amendment made by subsection (c)
shall apply to access and disclosures after the date of the
enactment of this Act.
(4) Subsection (d).--The amendment made by subsection (d)
shall apply with respect to information accessed and reports
prepared after the date of the enactment of this Act.

A: IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed. Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Business Activity Tax Simplification
Act of 2006''.

SEC. 2. REMOVAL OF CERTAIN LIMITATIONS ON THE APPLICATION OF PUBLIC LAW
86-272.

(a) Solicitations With Respect to Sales and Transactions of Other
Than Tangible Personal Property.--Section 101 of the Act entitled ''An
Act relating to the power of the States to impose net income taxes on
income derived from interstate commerce, and authorizing studies by
congressional committees of matters pertaining thereto'', approved
September 14, 1959 (15 U.S.C. 381 et seq.), is amended--
(1) in subsection (a)(1) by striking ''of tangible'' and
all that follows through ''State; and'' and inserting the
following: ''or transactions, which orders are sent outside the
State for approval or rejection and, if approved, are--
''(A) in the case of tangible personal property,
filled by shipment or delivery from a point outside the
State; and
''(B) in the case of all other forms of property,
services, and other transactions, fulfilled from a
point outside the State; and'';
(2) in subsection (c)--
(A) by inserting ''or fulfilling transactions''
after ''making sales'';
(B) by inserting ''or transactions'' after
''sales'' the other places it appears; and
(C) by striking ''of tangible personal property''
each place it appears; and
(3) in subsection (d)(1) by striking ''the sale of,
tangible personal property'' and inserting ''a sale or
transaction,''.
(b) Application of Prohibitions to Other Business Activity Taxes.--
Title I of the Act entitled ''An Act relating to the power of the
States to impose net income taxes on income derived from interstate
commerce, and authorizing studies by congressional committees of
matters pertaining thereto'', approved September 14, 1959 (15 U.S.C.
381 et seq.), is amended by adding at the end the following:
''Sec. 105. Beginning with taxable periods beginning on or after
the first day of the first calendar year that begins after the date of
the enactment of the Business Activity Tax Simplification Act of 2006,
the prohibitions of section 101 that apply with respect to net income
taxes shall also apply with respect to each other business activity
tax, as defined in section 4 of the Business Activity Tax
Simplification Act of 2006. A State or political subdivision thereof
may not assess or collect any tax which by reason of this section the
State or political subdivision may not impose.''.
(c) Effective Date of Subsection (a) Amendments.--The amendments
made by subsection (a) shall apply with respect to the imposition,
assessment, and collection of taxes for taxable periods beginning on or
after the first day of the first calendar year that begins after the
date of the enactment of the Business Activity Tax Simplification Act
of 2006.

SEC. 3. JURISDICTIONAL STANDARD FOR STATE AND LOCAL NET INCOME TAXES
AND OTHER BUSINESS ACTIVITY TAXES.

(a) In General.--No taxing authority of a State shall have power to
impose, assess, or collect a net income tax or other business activity
tax on any person relating to such person's activities in interstate
commerce unless such person has a physical presence in the State during
the taxable period with respect to which the tax is imposed.
(b) Requirements for Physical Presence.--For the purposes of
subsection (a), a person has a physical presence in a State only if
such person's business activities in the State include any of the
following, collectively and on more than 21 days in the aggregate,
during such person's taxable year:
(1) Being an individual physically in the State, or
assigning one or more employees to be in the State, except that
the following shall be excluded in determining whether such 21-
day limit has been exceeded:
(A) Activities in connection with a possible or an
actual purchase of goods or services, for consumption
by the person's business.
(B) Gathering news and covering events for print,
broadcast, or other distribution through the media.
(C) Gathering information needed in order to
perform services outside the State.
(D) Meeting government officials for purposes other
than selling goods or services, for consumption by such
government.
(E) Merely attending educational or training
conferences, seminars or other similar functions.
(F) Participating in charitable activities.
(2) Using the services of an agent (excluding an employee)
to establish or maintain the market in the State, if such agent
does not perform business services in the State for any other
person during such taxable year.
(3) The leasing or owning of tangible personal property or
of real property in the State, except that the following shall
be excluded in determining whether such 21-day limit has been
exceeded:
(A) Tangible personal property located in the State
for purposes of being assembled, manufactured,
processed, or tested by another person for the benefit
of the owner or lessee, or used to furnish a service to
the owner or lessee by another person.
(B) Marketing or promotional materials distributed
in the State.
(C) Any property to the extent used ancillary to an
activity excluded from the computation of the 21-day
period based on paragraph (1) or (2).
(c) Taxable Periods Not Consisting of a Year.--If the taxable
period for which the tax is imposed is not a year, then any
requirements expressed in days for establishing physical presence under
this Act shall be adjusted pro rata accordingly.
(d) Exceptions.--
(1) Domestic business entities and individuals domiciled
in, or residents of, the state.--Subsection (a) does not apply
with respect to--
(A) a person (other than an individual) that is
incorporated or formed under the laws of the State (or
domiciled in the State) in which the tax is imposed; or
(B) an individual who is domiciled in, or a
resident of, the State in which the tax is imposed.
(2) Taxation of partners and similar persons.--This section
shall not be construed to modify or affect any State business
activity tax liability of an owner or beneficiary of an entity
that is a partnership, an S corporation (as defined in section
1361 of the Internal Revenue Code of 1986 (26 U.S.C. 1361)), a
limited liability company, a trust, an estate, or any other
similar entity, if the entity has a physical presence in the
State in which the tax is imposed.
(3) Preservation of authority.--This section shall not be
construed to modify, affect, or supersede the authority of a
State to bring an enforcement action against a person or entity
that may be engaged in an illegal activity, a sham transaction,
or any perceived or actual abuse in its business activities if
such enforcement action--
(A) is of a kind customarily used by the State; and
(B) does not modify, affect, or supersede the
operation of any provision of this Act or of any other
Federal law.
(4) Certain activities.--With respect to the following,
subsection (b) shall be read by substituting ''at least one
day'' for ''more than 21 days in the aggregate'':
(A) The sale within a State of tangible personal
property, if delivery of the property originates and is
completed within the State.
(B) The performance of services that physically
affect real property within a State.
(5) Exception relating to certain performances and sporting
events.--With respect to the taxation of the following,
subsection (b) shall be read by substituting ''at least one
day'' for ''more than 21 days in the aggregate'':
(A) A live performance in a State, before a live
audience of more than 100 individuals.
(B) A live sporting event in a State before more
than 100 spectators present at the event.
(e) Rule of Construction.--This section shall not be construed to
modify, affect, or supersede the operation of title I of the Act
entitled ''An Act relating to the power of the States to impose net
income taxes on income derived from interstate commerce, and
authorizing studies by congressional committees of matters pertaining
thereto'', approved September 14, 1959 (15 U.S.C. 381 et seq.).

SEC. 4. DEFINITIONS.

The following definitions apply in this Act:
(1) Net income tax.--The term ''net income tax'' has the
meaning given that term for the purposes of the Act entitled
''An Act relating to the power of the States to impose net
income taxes on income derived from interstate commerce, and
authorizing studies by congressional committees of matters
pertaining thereto'', approved September 14, 1959 (15 U.S.C.
381 et seq.).
(2) Other business activity tax.--
(A) The term ''other business activity tax''
means--
(i) a tax imposed on or measured by gross
receipts, gross income, or gross profits;
(ii) a business and occupation tax;
(iii) a franchise tax;
(iv) a single business tax or a capital
stock tax; or
(v) any other tax imposed by a State on a
business measured by the amount of, or economic
results of, business or related activity
conducted in the State.
(B) The term ''other business activity tax'' does
not include a sales tax, a use tax, or a similar tax,
imposed as the result of the sale or acquisition of
goods or services, whether or not denominated a tax
imposed on the privilege of doing business.
(3) State.--The term ''State'' means any of the several
States, the District of Columbia, or any territory or
possession of the United States, or any political subdivision
of any of the foregoing.
(4) Tangible personal property.--The term ''tangible
personal property'' does not include computer software that is
owned and licensed by the owner to another person.

SEC. 5. EFFECTIVE DATE.

Except as provided otherwise in this Act, this Act applies with
respect to taxable periods beginning on and after the first day of the
first year that begins after the date of the enactment of this Act.

A:
Business Activity Tax Simplification Act of 2006 - Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state.
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