instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. CREDIT FOR CERTAIN HOME PURCHASES.

(a) Allowance of Credit.--Subpart A of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 (relating to refundable
credits) is amended by inserting after section 25D the following new
section:

''SEC. 25E. CREDIT FOR CERTAIN HOME PURCHASES.

''(a) Allowance of Credit.--In the case of an individual who
purchases a principal residence in the United States during the 12-
month period beginning on the date of the enactment of this section,
there shall be allowed to the taxpayer as a credit against the tax
imposed by this chapter for the taxable year an amount equal to 10
percent of the purchase price of the residence.
''(b) Limitations.--
''(1) Dollar limitation.--The credit allowed under
subsection (a) shall not exceed $10,000.
''(2) Denial of credit for residences acquired with
nonconforming loans.--No credit shall be allowed under
subsection (a) with respect to the purchase of any residence if
the aggregate acquisition indebtedness (as defined in section
163(h)(3)(B)) with respect to such residence exceeds the
limitation on the maximum original principal obligation of a
mortgage that may be purchased by the Federal Home Loan
Mortgage Corporation (as such limitation is in effect at the
time of such purchase).
''(3) Limitation based on amount of tax.--In the case of a
taxable year to which section 26(a)(2) does not apply, the
credit allowed under subsection (a) for any taxable year shall
not exceed the excess of--
''(A) the sum of the regular tax liability (as
defined in section 26(b)) plus the tax imposed by
section 55, over
''(B) the sum of the credits allowable under this
subpart (other than this section) for the taxable year.
''(4) One-time only.--
''(A) In general.--If a credit is allowed under
this section in the case of any individual (and such
individual's spouse, if married) with respect to the
purchase of any principal residence, no credit shall be
allowed under this section in any taxable year with
respect to the purchase of any other principal
residence by such individual or a spouse of such
individual.
''(B) Joint purchase.--In the case of a purchase of
a principal residence by 2 or more unmarried
individuals or by 2 married individuals filing
separately, no credit shall be allowed under this
section if a credit under this section has been allowed
to any of such individuals in any taxable year with
respect to the purchase of any other principal
residence.
''(c) Carryforward of Unused Credit.--
''(1) Rule for years in which all personal credits allowed
against regular and alternative minimum tax.--In the case of a
taxable year to which section 26(a)(2) applies, if the credit
allowable under subsection (a) exceeds the limitation imposed
by section 26(a)(2) for such taxable year reduced by the sum of
the credits allowable under this subpart (other than this
section), such excess shall be carried to the succeeding
taxable year and added to the credit allowable under subsection
(a) for such succeeding taxable year.
''(2) Rule for other years.--In the case of a taxable year
to which section 26(a)(2) does not apply, if the credit
allowable under subsection (a) exceeds the limitation imposed
by subsection (b)(3) for such taxable year, such excess shall
be carried to the succeeding taxable year and added to the
credit allowable under subsection (a) for such succeeding
taxable year.
''(3) Limitation.--No credit may be carried forward under
this subsection to any taxable year following the first taxable
year after the taxable year in which the credit arose.
''(d) Definitions and Special Rules.--For purposes of this
section--
''(1) Allocation of dollar limit.--
''(A) Married individuals filing separately.--In
the case of a married individual filing a separate
return, subsection (b)(1) shall be applied by
substituting '$5,000' for '$10,000'.
''(B) Other individuals.--If two or more
individuals who are not married purchase a principal
residence, the amount of the credit allowed under
subsection (a) shall be allocated among such
individuals in such manner as the Secretary may
prescribe, except that the total amount of the credits
allowed to all such individuals shall not exceed
$10,000.
''(2) Principal residence.--The term 'principal residence'
has the same meaning as when used in section 121.
''(3) Purchase.--
''(A) In general.--The term 'purchase' means any
acquisition, but only if--
''(i) the property is not acquired from a
person related to the person acquiring it, and
''(ii) the basis of the property in the
hands of the person acquiring it is not
determined--
''(I) in whole or in part by
reference to the adjusted basis of such
property in the hands of the person
from whom acquired, or
''(II) under section 1014(a)
(relating to property acquired from a
decedent).
''(B) Construction.--A residence which is
constructed by the taxpayer shall be treated as
purchased by the taxpayer on the date the taxpayer
first occupies such residence.
''(4) Purchase price.--The term 'purchase price' means the
adjusted basis of the principal residence on the date such
residence is purchased.
''(5) Related persons.--A person shall be treated as
related to another person if the relationship between such
persons would result in the disallowance of losses under
section 267 or 707(b) (but, in applying section 267(b) and (c)
for purposes of this section, paragraph (4) of section 267(c)
shall be treated as providing that the family of an individual
shall include only his spouse, ancestors, and lineal
descendants).
''(e) Exceptions.--No credit under subsection (a) shall be allowed
to any taxpayer for any taxable year with respect to the purchase of a
residence if--
''(1) a credit under section 1400C (relating to first-time
homebuyer in the District of Columbia) is allowable to the
taxpayer (or the taxpayer's spouse) for such taxable year or
any prior taxable year,
''(2) the taxpayer is a nonresident alien, or
''(3) the taxpayer disposes of such residence (or such
residence ceases to be the principal residence of the taxpayer
(and, if married, the taxpayer's spouse)) before the close of
such taxable year.
''(f) Reporting Requirement.--Rules similar to the rules of section
1400C(f) (as so in effect) shall apply.
''(g) Basis Adjustment.--For purposes of this subtitle, if a credit
is allowed under this section with respect to the purchase of any
residence, the basis of such residence shall be reduced by the amount
of the credit so allowed.
''(h) Application.--This section shall not apply to any taxable
year beginning after December 31, 2009.''.
(b) Conforming Amendments.--
(1) Section 23(c)(1) of such Code is amended by striking
''25D and 1400C'' and inserting ''25D, 25E, and 1400C''.
(2) Section 25D(c)(2) of such Code is amended by striking
''and 25B'' and inserting ''25B, and 25E''.
(3) Section 1400C(d)(1) of such Code is amended by striking
''section 25D'' and inserting ''sections 25D and 25E''.
(c) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by inserting after the item relating to section 25D the
following new item:

''Sec. 25E. Credit for certain home purchases.''.
(d) Effective Date.--The amendments made by this section shall
apply with respect to residences purchased after the date of the
enactment of this Act in taxable years ending after such date.
answer:
Amends the Internal Revenue Code to allow individual taxpayers a one-time refundable tax credit for up to 10% of the purchase price of a principal residence purchased in the United States within the 12-month period beginning on the date of enactment of this Act. Limits the dollar amount of such credit to $10,000. Terminates such credit after 2009.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Welfare Integrity Now for Children
and Families Act of 2012'' or the ''WIN for Children and Families
Act''.

SEC. 2. SPENDING POLICIES FOR ASSISTANCE UNDER STATE TANF PROGRAMS.

(a) State Requirement.--Section 408(a) of the Social Security Act
(42 U.S.C. 608(a)) is amended by adding at the end the following new
paragraph:
''(12) State requirement to prevent unauthorized spending
of benefits.--
''(A) In general.--A State to which a grant is made
under section 403 shall maintain policies and practices
as necessary to prevent assistance provided under the
State program funded under this part from being used in
any electronic benefit transfer transaction in--
''(i) any liquor store;
''(ii) any casino, gambling casino, or
gaming establishment; or
''(iii) any retail establishment which
provides adult-oriented entertainment in which
performers disrobe or perform in an unclothed
state for entertainment.
''(B) Definitions.--For purposes of subparagraph
(A)--
''(i) Liquor store.--The term 'liquor
store' means any retail establishment which
sells exclusively or primarily intoxicating
liquor. Such term does not include a grocery
store which sells both intoxicating liquor and
groceries including staple foods (within the
meaning of section 3(r) of the Food and
Nutrition Act of 2008 (7 U.S.C. 2012(r))).
''(ii) Casino, gambling casino, or gaming
establishment.--The terms 'casino', 'gambling
casino', and 'gaming establishment' do not
include a grocery store which sells groceries
including such staple foods and which also
offers, or is located within the same building
or complex as, casino, gambling, or gaming
activities.
''(iii) Electronic benefit transfer
transaction.--The term 'electronic benefit
transfer transaction' means the use of a credit
or debit card service, automated teller
machine, point-of-sale terminal, or access to
an online system for the withdrawal of funds or
the processing of a payment for merchandise or
a service.''.
(b) Penalty.--Section 409(a) of the Social Security Act (42 U.S.C.
609(a)) is amended by adding at the end the following new paragraph:
''(16) Penalty for failure to enforce spending policies.--
''(A) In general.--If, within 2 years after the
date of the enactment of the WIN for Children and
Families Act, any State has not reported to the
Secretary on such State's implementation of the
policies and practices required by section 408(a)(12),
or the Secretary determines, based on the information
provided in State reports, that any State has not
implemented and maintained such policies and practices,
the Secretary shall reduce, by an amount equal to 5
percent of the State family assistance grant, the grant
payable to such State under section 403(a)(1) for--
''(i) the fiscal year immediately
succeeding the year in which such 2-year period
ends; and
''(ii) each succeeding fiscal year in which
the State does not demonstrate that such State
has implemented and maintained such policies
and practices.
''(B) Reduction of applicable penalty.--The
Secretary may reduce the amount of the reduction
required under subparagraph (A) based on the degree of
noncompliance of the State.
''(C) State not responsible for individual
violations.--Fraudulent activity by any individual in
an attempt to circumvent the policies and practices
required by section 408(a)(12) shall not trigger a
State penalty under subparagraph (A).''.
(c) Conforming Amendment.--Section 409(c)(4) of the Social Security
Act (42 U.S.C. 609(c)(4)) is amended by striking ''or (13)'' and
inserting ''(13), or (16)''.

Passed the House of Representatives February 1, 2012.

Attest:

KAREN L. HAAS,

Clerk.
answer:
Welfare Integrity Now for Children and Families Act of 2012 or WIN for Children and Families Act - Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to require a state to which a state family assistance grant is made to maintain policies and practices necessary to prevent the use of state TANF assistance in any electronic benefit transfer transaction in a liquor store, casino or gambling establishment, or strip club.

Defines "electronic benefit transfer transaction" as the use of a credit or debit card service, automated teller machine (ATM), point-of-sale terminal, or access to an online system for the withdrawal of funds or the processing of a payment for merchandise or a service.

Establishes administrative penalties for states which have not reported on their implementation of or enforced such policies and practices.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Equitable Federal Medical Assistance
Percentage Act of 1999''.

SEC. 2. EQUITABLE DETERMINATION OF FEDERAL MEDICAL ASSISTANCE
PERCENTAGE.

(a) In General.--Section 1905 of the Social Security Act (42 U.S.C.
1396d) is amended by adding at the end the following:
''(v) Determination of Equitable Federal Medical Assistance
Percentage.--
''(1) In general.--Except as provided in paragraph (4), the
equitable Federal medical assistance percentage determined
under this subsection is, for any State for a fiscal year, 100
percent reduced by the product of 0.45 and the ratio of--
''(A) the State's share of cost-adjusted total
taxable resources determined under paragraph (2); to
''(B) the State's share of program need determined
under paragraph (3).
''(2) Determination of state's share of cost-adjusted total
taxable resources.--
''(A) In general.--For purposes of paragraph
(1)(A), with respect to a State, the State's share of
cost-adjusted total taxable resources is the ratio of--
''(i)(I) an amount equal to the most recent
3-year average of the total taxable resources
(TTR) of the State, as determined by the
Secretary of the Treasury; divided by
''(II) the most recent 3-year average of
the State's geographic health care cost index
(as determined under subparagraph (B)); to
''(ii) an amount equal to the sum of the
amounts determined under clause (i) for all
States.
''(B) State's geographic health care cost index.--
''(i) In general.--For purposes of
subparagraph (A)(i)(II), the geographic health
care cost index for a State for a fiscal year
is the sum of--
''(I) 0.10;
''(II) 0.75 multiplied by the ratio
of--
''(aa) the most recent 3-
year average annual wages for
hospital employees in the State
or the District of Columbia (as
determined under clause (ii));
to
''(bb) the most recent 3-
year average annual wages for
hospital employees in the 50
States and the District of
Columbia (as determined under
that clause); and
''(III) 0.15 multiplied by the
State's fair market rent index (as
determined under clause (iii)).
''(ii) Determination of average annual
wages of hospital employees.--The Secretary
shall provide for the determination of the most
recent 3-year average annual wages for hospital
employees in a State or the District of
Columbia and, collectively, in the 50 States
and the District of Columbia, based on the area
wage data applicable to hospitals under section
1886(d)(3)(E) (or, if such data no longer
exists, comparable data of hospital wages) for
discharges occurring during the fiscal years
involved.
''(iii) Determination of fair market rent
index.--For purposes of clause (i)(III), a
State's fair market rent index is the ratio
of--
''(I) the average annual fair
market rent for 2-bedroom housing units
in the State or the District of
Columbia, to be determined by the
Secretary of Housing and Urban
Development for the most recent 3
fiscal years for which data are
available; to
''(II) the average annual fair
market rent for such housing units for
all States for such 3 fiscal years, as
so determined.
''(3) Determination of state's share of program need.--
''(A) In general.--For purposes of paragraph
(1)(B), with respect to a State, the State's share of
program need is the ratio of--
''(i) the State's program need determined
under subparagraph (B); to
''(ii) the sum of the amounts determined
under clause (i) for all States.
''(B) Determination of state program need.--
''(i) In general.--For purposes of
subparagraph (A)(i), a State's program need is
equal to the average (determined for the most
recent 5 fiscal years for which data are
available) of the sum of the products
determined under clause (iv) for each such
fiscal year (based on the number of State
residents whose income is below the State's
cost-of-living adjusted poverty income level (as determined under
clauses (ii) and (iii)).
''(ii) Determination of number of state
residents with incomes below the State's cost-
of-living adjusted poverty level.--
''(I) In general.--For purposes of
clause (iv), with respect to each State
and the District of Columbia, the
number of residents whose income for a
fiscal year is below the State's cost-
of-living adjusted poverty income level
applicable to a family of the size
involved (as determined under clause
(iii)) shall be determined.
''(II) Census data.--The
determination of the number of
residents under subclause (I) shall be
based on data made generally available
by the Bureau of the Census from the
Current Population Survey.
''(iii) Determination of state's cost-of-
living adjusted poverty income level.--
''(I) In general.--For purposes of
clause (ii)(I), a State's cost-of-
living adjusted poverty income level is
the product of--
''(aa) the United States
poverty income threshold for
the fiscal year involved (as
defined by the Office of
Management and Budget for
general statistical purposes);
and
''(bb) the State's cost-of-
living index (as determined
under subclause (II)).
''(II) Determination of state's
cost-of-living index.--Subject to
subclause (III), a State's cost-of-
living index is the sum of--
''(aa) 0.56; and
''(bb) the product of 0.44
and the State's fair market
rent index determined under
paragraph (2)(B)(iii).
''(III) Alternate methodology.--The
Commissioner of Labor Statistics may
use an alternate methodology to the
formula set forth under subclause (II)
to determine a State's cost-of-living
index for purposes of subclause (I)(bb)
if the Commissioner determines that the
alternate methodology results in a more
accurate determination of that index.
''(iv) Weighting of age categories of
residents in poverty to account for higher cost
populations.--For purposes of clause (i), the
products determined under this clause for a
fiscal year are the following:
''(I) Weighting of elderly
residents in poverty.--The number of
residents determined under clause (ii)
of the State or the District of
Columbia for the fiscal year who have
attained age 65 multiplied by 3.65.
''(II) Weighting of adult residents
in poverty.--The number of residents
determined under clause (ii) of the
State or the District of Columbia for
the fiscal year who have attained age
21 but have not attained age 65
multiplied by 1.0.
''(III) Weighting of children in
poverty.--The number of residents
determined under clause (ii) of the
State or the District of Columbia for
the fiscal year who have not attained
age 21 multiplied by 0.5.
''(4) Special rules.--For purposes of this subsection and
subsection (b), the equitable Federal medical assistance
percentage is--
''(A) in the case of the District of Columbia, the
percentage determined under this subsection for the
District of Columbia (without regard to this paragraph)
multiplied by 1.4.; and
''(B) in the case of Alaska, 59.8 percent.''.
(b) Conforming Amendments.--Section 1905(b) of the Social Security
Act (42 U.S.C. 1396d(b)) is amended--
(1) in the matter preceding paragraph (1), by striking
''100 per centum'' and all that follows through ''Hawaii'' and
inserting ''the equitable Federal medical assistance percentage
determined under subsection (v)'';
(2) in paragraph (1), by striking ''50 per centum or more
than 83 per centum,,'' and inserting ''50 percent or more than
83 percent, and''; and
(3) in paragraph (2), by striking ''50 per centum'' and all
that follows through the period at the end of paragraph (3) and
inserting ''50 percent.''.
(c) Effective Date.--The amendments made by this Act take effect on
October 1, 1999.
answer:
Equitable Federal Medical Assistance Percentage Act of 1999 - Amends title XIX (Medicaid) of the Social Security Act to provide for the stated purpose of determining an equitable Federal medical assistance percentage for use under Medicaid.