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

Example Input: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title.--This Act may be cited as the ''Mississippi Valley
National Historical Park Act of 1999''.
(b) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings.
Sec. 3. Mississippi Valley National Historical Park, Blytheville,
Arkansas.
Sec. 4. Transfer of jurisdiction, Eaker Air Force Base, for historical
park.
Sec. 5. Acquisition of Chickasawba Mound for inclusion in historical
park.
Sec. 6. Administration of historical park.

SEC. 2. FINDINGS.

Congress finds the following:
(1) The central and lower Mississippi Valley region
contained the highest population levels and the most complex
Native American societies north of Mexico before the arrival of
European peoples in the 16th century.
(2) In addition, the Mississippi Valley has also hosted
Spanish, French, English, and ultimately American societies at
different times in the last 450 years.
(3) Blytheville, Arkansas, is centrally located in the
Mississippi Valley region.
(4) Former Eaker Air Force Base, which is located outside
of Blytheville, Arkansas, in the central Mississippi Valley
region, is the site of 14 archaeological sites associated with
Native Americans.
(5) Because of its value in illustrating and interpreting
the heritage of the United States, the largest of these
archaeological sites, was recognized by the National Park
Service as a National Historic Landmark in 1996.
(6) Another archaeological site outside of Blytheville,
Arkansas, the Chickasawba Mound, was placed on the National
Register of Historic Places in 1984 because of its historic and
archaeological resources.
(7) These previous actions by the Department of the
Interior recognize that these archaeological sites are likely
to benefit, educate, and inspire present and future generations
of Americans, but no unified heritage park for the central
Mississippi Valley region exists within the National Park
Service.
(8) Blytheville, Arkansas, also possesses many other
regionally and nationally significant natural, seismic,
cultural, and recreational resources associated with the
heritage of the central Mississippi Valley region.
(9) The sites and resources associated with the heritage of
the central Mississippi Valley region require recognition
through the establishment of a national historical park for the
central Mississippi Valley region as a unit of the National
Park System.
(10) As a result of the closing of Eaker Air Force Base in
Blytheville, Arkansas, pursuant to the Defense Base Closure and
Realignment Act of 1990, Federal land and facilities are
readily available for the establishment of a national
historical park for the central Mississippi Valley region to
protect the archaeological sites located on the former military
installation, as well as to preserve, maintain, and interpret
the natural, seismic, cultural, and recreational heritage of
the central Mississippi Valley region for the benefit,
education, and inspiration of present and future generations of
Americans.

SEC. 3. MISSISSIPPI VALLEY NATIONAL HISTORICAL PARK, BLYTHEVILLE,
ARKANSAS.

(a) Establishment.--In order to preserve for the benefit and
inspiration of the people of the United States as a national historical
park certain properties in Blytheville, Arkansas, and its vicinity
associated with the archaeological, natural, seismic, cultural, and
recreational heritage of the Mississippi Valley region, there is
established as a unit of the National Park System the Mississippi
Valley National Historical Park in the State of Arkansas.
(b) Boundaries.--The historical park shall consist of approximately
570 acres, including the real property transferred to the National Park
Service at former Eaker Air Force Base under section 4 and the parcel
of real property containing the archaeological site known as the
Chickasawba Mound and authorized for acquisition under section 5. The
boundaries of the historical park shall also include all property
authorized to be acquired for inclusion in the park by any law enacted
after the date of the enactment of this Act.

SEC. 4. TRANSFER OF JURISDICTION, EAKER AIR FORCE BASE, FOR HISTORICAL
PARK.

(a) Transfer of Archaeological Sites.--The Secretary of Defense
shall transfer, without reimbursement, to the administrative
jurisdiction of the Secretary of the Interior the parcels of real
property (including improvements thereon) located at former Eaker Air
Force Base, Blytheville, Arkansas, consisting of the archaeological
sites depicted on the map entitled ''Arkansas Aeroplex Archaeological
Sites''.
(b) Visitor and Administrative Sites.--
(1) Transfer required.--To preserve the historical
character and landscape of the main features of the historical
park, the Secretary of Defense also shall transfer, without
reimbursement, to the administrative jurisdiction of the
Secretary of the Interior an additional parcel of real property
at former Eaker Air Force Base for the development of visitor,
administrative, museum, curatorial, and maintenance facilities
for the historical park.
(2) Acreage limitation.--The parcel transferred under this
subsection may not exceed 15 acres.
(3) Selection.--The parcel to be transferred under this
subsection shall be jointly selected by the Secretary of
Defense and the Secretary of the Interior.
(c) Use of Land.--The Secretary of the Interior shall use the real
property transferred under this section as part of the historical park.
(d) Legal Description.--The exact acreage and legal description of
the real property to be transferred under this section shall be
determined by a survey satisfactory to the Secretary of Defense. The
cost of the survey shall be borne by the Secretary of the Interior.

SEC. 5. ACQUISITION OF CHICKASAWBA MOUND FOR INCLUSION IN HISTORICAL
PARK.

The Secretary of the Interior may acquire for inclusion in the
historical park, by donation or exchange, the archaeological site known
as the Chickasawba Mound, which was placed on the National Register of
Historic Places in 1984.

SEC. 6. ADMINISTRATION OF HISTORICAL PARK.

(a) Applicable Laws.--The Secretary of the Interior shall
administer the historical park in accordance with this Act and the laws
generally applicable to units of the National Park System, including
the Act of August 25, 1916 (commonly known as the National Park Service
Organic Act; 16 U.S.C. 1 et seq.), and the Act of August 21, 1935
(commonly known as the Historic Sites, Buildings, and Antiquities Act;
16 U.S.C. 461 et seq.).
(b) Cooperative Agreements.--
(1) Authorized.--The Secretary of the Interior may consult
and enter into cooperative agreements with interested entities
and individuals to provide for the preservation, development,
interpretation, and use of the historical park.
(2) Conditions.--Any payment made by the Secretary pursuant
to such a cooperative agreement shall be subject to an
agreement that conversion, use, or disposal of the project
assisted under the cooperative agreement for purposes contrary
to the purposes of the historical park, as determined by the
Secretary, shall result in a right of the United States to
reimbursement of all funds made available to such project or
the proportion of the increased value of the project
attributable to such finds as determined at the time of such
conversion, use, or disposal, whichever is greater.
(c) Acquisition of Real Property.--Subject to sections 4 and 5, the
Secretary of the Interior may acquire, within the boundaries of the
historical park, real property with appropriated or donated funds, by
donation, or by exchange for inclusion in the historical park.
Example Output: Directs the Secretary of Defense to transfer, without reimbursement, to the administrative jurisdiction of the Secretary of the Interior certain archaeological sites (including improvements) located at the former base, including an additional parcel of real property for the development of visitor, administrative, museum, curatorial, and maintenance facilities.
Authorizes the Secretary of the Interior to: (1) acquire for inclusion in the historical park, by donation or exchange, the archaeological site known as the Chickasawba Mound, which was placed on the National Register of Historic Places in 1984; and (2) enter into cooperative agreements with interested entities and individuals to provide for the preservation, development, interpretation, and use of the park.

Example Input: SECTION 1. ELIMINATION OF QUOTA AND PRICE SUPPORT PROGRAMS FOR PEANUTS.

(a) In General.--Notwithstanding any other provision of law, the
Secretary of Agriculture and the Commodity Credit Corporation may not
provide loans, purchases, payments, or other operations or take any
other action to support the price, or adjust or control the production,
of peanuts by using the funds of the Commodity Credit Corporation or
under the authority of any law.
(b) Marketing Quotas.--
(1) In general.--Part VI of subtitle B of title III of the
Agricultural Adjustment Act of 1938 (7 U.S.C. 1357 et seq.) is
repealed.
(2) Conforming amendments.--
(A) Definitions.--Section 301(b) of the Act (7
U.S.C. 1301(b)) is amended--
(i) in paragraph (3)(A), by striking
''corn, rice, and peanuts'' and inserting
''corn and rice'';
(ii) in paragraph (6), by striking
subparagraph (C);
(iii) in paragraph (10)(A)--
(I) by striking ''wheat, and
peanuts'' and inserting ''and wheat'';
and
(II) by striking ''; 20 per centum
in the case of wheat; and 15 per centum
in the case of peanuts'' and inserting
''; and 20 percent in the case of
wheat'';
(iv) in paragraph (13)--
(I) by striking subparagraphs (B)
and (C); and
(II) in subparagraph (G), by
striking ''or peanuts'' both places it
appears; and
(v) in paragraph (16)(A), by striking
''rice, and peanuts'' and inserting ''and
rice''.
(B) Administrative provisions.--Section 361 of the
Act (7 U.S.C. 1361) is amended by striking
''peanuts,''.
(C) Adjustment of quotas.--Section 371 of the Act
(7 U.S.C. 1371) is amended--
(i) in the first sentence of subsection
(a), by striking ''peanuts,''; and
(ii) in the first sentence of subsection
(b), by striking ''peanuts''.
(D) Reports and records.--Section 373 of the Act (7
U.S.C. 1373) is amended--
(i) in subsection (a), by striking the
first sentence and inserting the following new
sentence: ''This subsection shall apply to
warehousemen, processors, and common carriers
of corn, wheat, cotton, rice, or tobacco, and
all ginners of cotton, all persons engaged in
the business of purchasing corn, wheat, cotton,
rice, or tobacco from producers, and all
persons engaged in the business of redrying,
prizing, or stemming tobacco for producers.'';
and
(ii) in subsection (b), by striking
''peanuts,''.
(E) Regulations.--Section 375(a) of the Act (7
U.S.C. 1375(a)) is amended by striking ''peanuts,''.
(F) Eminent domain.--The first sentence of section
378(c) of the Act (7 U.S.C. 1378(c)) is amended by
striking ''cotton, tobacco, and peanuts,'' and
inserting ''cotton and tobacco,''.
(c) Price Support Program.--
(1) Permanent price support.--Section 101(b) of the
Agricultural Act of 1949 (7 U.S.C. 1441 et seq.) is amended by
striking ''and peanuts''.
(2) Temporary price support.--Sections 108, 108A, and 108B
of the Act (7 U.S.C. 1445c through 1445c-3) are repealed.
(3) Conforming amendments.--
(A) Section 301 of the Act (7 U.S.C. 1447) is
amended by inserting after ''nonbasic agricultural
commodity'' the following: ''(other than peanuts)''.
(B) Section 408(c) of the Act (7 U.S.C. 1428(c)) is
amended by striking ''peanuts,''.
(C) Section 5(a) of the Commodity Credit
Corporation Charter Act (15 U.S.C. 714c(a)) is amended
by inserting after ''agricultural commodities'' the
following: ''(other than peanuts)''.
(c) Liability.--A provision of this section or an amendment made by
this section shall not affect the liability of any person under any
provision of law as in effect before the application of the provision
of this section or the amendment in accordance with subsection (d).
(d) Application.--This section and the amendments made by this
section shall apply beginning with the 1996 crop of peanuts.
Example Output: Amends the Agricultural Adjustment Act of 1938 and the Agricultural Act of 1949 to repeal respective peanut quota and price support programs.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Evacuees Tax Relief Act of 2005''.

SEC. 2. EVACUATION EXPENSES.

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

''SEC. 25E. EVACUATION EXPENSES.

''(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this subtitle
for the taxable year an amount equal to the qualified evacuation
expenses paid or incurred by the individual during the taxable year.
''(b) Dollar Limitation.--With respect to an individual, the
aggregate amount of qualified evacuation expenses which may be taken
into account under subsection (a) for all taxable years during the
credit allowance period shall not exceed $5,000.
''(c) Qualified Evacuation Expenses.--For purposes of this
section--
''(1) In general.--The term 'qualified evacuation expenses'
means, with respect to any taxable year during the credit
allowance period, the sum of all expenses paid or incurred by
the individual during such taxable year by reason of a
qualified evacuation. Such expenses shall include travel and
lodging expenses as do not exceed $1,000, lost wages, and any
property damage not compensated for by insurance or otherwise.
''(2) Qualified evacuation.--With respect to an individual,
the term 'qualified evacuation' means a voluntary or mandatory
evacuation ordered by reason of a qualified disaster (as
defined in section 139(c)) of an area in which such individual
resides on the date of such disaster.
''(3) Credit allowance period.--With respect to a qualified
evacuation, the term 'credit allowance period' means the
taxable year or years during which the evacuation occurred and
each of the 3 succeeding taxable years.
''(d) Portion of Credit Refundable.--
''(1) In general.--The aggregate credits allowed to an
individual under subpart C shall be increased by the lesser
of--
''(A) the credit which would be allowed under this
section without regard to this subsection, or
''(B) the amount by which the aggregate amount of
credits allowed by this subpart (determined without
regard to this subsection) would increase if the
limitation imposed by section 26(a) were increased by
the individual's social security taxes for the taxable
year.
The amount of the credit allowed under this subsection shall
not be treated as a credit allowed under this subpart and shall
reduce the amount of credit otherwise allowable under
subsection (a).
''(2) Social security taxes.--For purposes of paragraph
(1)--
''(A) In general.--The term 'social security taxes'
means, with respect to any taxpayer for any taxable
year--
''(i) the amount of the taxes imposed by
section 3101 and 3201(a) on amounts received by
the taxpayer during the calendar year in which
the taxable year begins,
''(ii) 50 percent of the taxes imposed by
section 1401 on the self-employment income of
the taxpayer for the taxable year, and
''(iii) 50 percent of the taxes imposed by
section 3211(a)(1) on amounts received by the
taxpayer during the calendar year in which the
taxable year begins.
''(B) Coordination with special refund of social
security taxes.--The term 'social security taxes' shall
not include any taxes to the extent the taxpayer is
entitled to a special refund of such taxes under
section 6413(c).
''(C) Special rule.--Any amounts paid pursuant to
an agreement under section 3121(l) (relating to
agreements entered into by American employers with
respect to foreign affiliates) which are equivalent to
the taxes referred to in subparagraph (A)(i) shall be
treated as taxes referred to in such paragraph.
''(e) Denial of Double Benefit.--No credit shall be allowed under
subsection (a) for any expense for which a deduction or credit is
allowed under any other provision of this chapter.
''(f) Election not to Have Section Apply.--An individual may elect
not to have this section apply with respect to the qualified evacuation
expenses of the individual for any taxable year.''.
(b) Deduction for Evacuation Expenses.--
(1) In general.--Part VII of subchapter B of chapter 1 of
the Internal Revenue Code of 1986 (relating to additional
itemized deductions for individuals) is amended by
redesignating section 224 as section 225 and by inserting after
section 223 the following new section:

''SEC. 224. DEDUCTION FOR EVACUATION EXPENSES.

''(a) Allowance of Deduction.--In the case of an individual, there
shall be allowed as a deduction an amount equal to the qualified
evacuation expenses paid or incurred by the individual during the
taxable year.
''(b) Dollar Limitation.--With respect to an individual, the
aggregate amount of qualified evacuation expenses which may be taken
into account under subsection (a) for all taxable years during the
deduction allowance period shall not exceed $5,000.
''(c) Qualified Evacuation Expenses.--For purposes of this
section--
''(1) In general.--The term 'qualified evacuation expenses'
means, with respect to any taxable year during the deduction
allowance period, the sum of all expenses paid or incurred by
the individual during such taxable year by reason of a
qualified evacuation. Such expenses shall include travel and
lodging expenses as do not exceed $1,000, lost wages, and any
property damage not compensated for by insurance or otherwise.
''(2) Qualified evacuation.--With respect to an individual,
the term 'qualified evacuation' means a voluntary or mandatory
evacuation ordered by reason of a qualified disaster (as
defined in section 139(c)) of an area in which such individual
resides on the date of such disaster.
''(3) Deduction allowance period.--With respect to a
qualified evacuation, the term 'deduction allowance period'
means the taxable year or years during which the evacuation
occurred and each of the 3 succeeding taxable years.
''(d) Denial of Double Benefit.--No deduction shall be allowed
under subsection (a) for any expense for which a deduction or credit is
allowed under any other provision of this chapter.
''(e) Election not to Have Section Apply.--An individual may elect
not to have this section apply with respect to the qualified evacuation
expenses of the individual for any taxable year.''.
(2) Deduction allowed whether or not individual itemizes
other deductions.--Subsection (a) of section 62 of such Code is
amended by redesignating paragraph (19) (relating to health
savings accounts) as paragraph (20) and inserting at the end
the following new paragraph:
''(21) Deduction for evacuation expenses.--The deduction
allowed by section 224.''.
(c) Clerical Amendments.--
(1) The table of sections for subpart A of part IV of
subchapter A of chapter 1 of such Code is amended by inserting
after the item relating to section 25D the following new item:

''Sec. 25E. Evacuation expenses.''.
(2) The table of sections for part VII of subchapter B of
chapter 1 of such Code is amended by striking the last item and
inserting the following new items:

''Sec. 224. Deduction for evacuation expenses.
''Sec. 225. Cross reference.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years ending after August 27, 2005.
Example Output:
Evacuees Tax Relief Act of 2005 - Amends the Internal Revenue Code to allow individual taxpayers to elect either a tax credit or tax deduction for up to $5,000 of their voluntary or mandatory evacuation expenses due to a disaster.