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

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Taxpayer Browsing Protection Act''.

SEC. 2. PENALTY FOR UNAUTHORIZED INSPECTION OF TAX RETURNS OR TAX
RETURN INFORMATION.

(a) In General.--Part I of subchapter A of chapter 75 of the
Internal Revenue Code of 1986 (relating to crimes, other offenses, and
forfeitures) is amended by adding after section 7213 the following new
section:

''SEC. 7213A. UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.

''(a) Prohibitions.--
''(1) Federal employees and other persons.--It shall be
unlawful for--
''(A) any officer or employee of the United States,
or
''(B) any person described in section 6103(n) or an
officer or employee of any such person,
willfully to inspect, except as authorized in this title, any
return or return information.
''(2) State and other employees.--It shall be unlawful for
any person (not described in paragraph (1)) willfully to
inspect, except as authorized in this title, any return or
return information acquired by such person or another person
under a provision of section 6103 referred to in section
7213(a)(2).
''(b) Penalty.--
''(1) In general.--Any violation of subsection (a) shall
be punishable upon conviction by a fine in any amount not
exceeding $1,000, or imprisonment of not more than 1 year, or
both, together with the costs of prosecution.
''(2) Federal officers or employees.--An officer or
employee of the United States who is convicted of any violation
of subsection (a) shall, in addition to any other punishment,
be dismissed from office or discharged from employment.
''(c) Definitions.--For purposes of this section, the terms
'inspect', 'return', and 'return information' have the respective
meanings given such terms by section 6103(b).''.
(b) Technical Amendments.--
(1) Paragraph (2) of section 7213(a) of such Code is
amended by inserting ''(5),'' after ''(m)(2), (4),''.
(2) The table of sections for part I of subchapter A of
chapter 75 of such Code is amended by inserting after the item
relating to section 7213 the following new item:

''Sec. 7213A. Unauthorized inspection of
returns or return
information.''.
(c) Effective Date.--The amendments made by this section shall
apply to violations occurring on and after the date of the enactment of
this Act.

SEC. 3. CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OF RETURNS AND RETURN
INFORMATION; NOTIFICATION OF UNLAWFUL INSPECTION OR
DISCLOSURE.

(a) Civil Damages for Unauthorized Inspection.--Subsection (a) of
section 7431 of the Internal Revenue Code of 1986 is amended--
(1) by striking ''Disclosure'' in the headings for
paragraphs (1) and (2) and inserting ''Inspection or
disclosure'', and
(2) by striking ''discloses'' in paragraphs (1) and (2) and
inserting ''inspects or discloses''.
(b) Notification of Unlawful Inspection or Disclosure.--Section
7431 of such Code is amended by redesignating subsections (e) and (f)
as subsections (f) and (g), respectively, and by inserting after
subsection (d) the following new subsection:
''(e) Notification of Unlawful Inspection and Disclosure.--If any
person is criminally charged by indictment or information with
inspection or disclosure of a taxpayer's return or return information
in violation of--
''(1) paragraph (1) or (2) of section 7213(a),
''(2) section 7213A(a), or
''(3) subparagraph (B) of section 1030(a)(2) of title 18,
United States Code,
the Secretary shall notify such taxpayer as soon as practicable of such
inspection or disclosure.''.
(c) No Damages for Inspection Requested by Taxpayer.--Subsection
(b) of section 7431 of such Code is amended to read as follows:
''(b) Exceptions.--No liability shall arise under this section with
respect to any inspection or disclosure--
''(1) which results from a good faith, but erroneous,
interpretation of section 6103, or
''(2) which is requested by the taxpayer.''.
(d) Conforming Amendments.--
(1) Subsections (c)(1)(A), (c)(1)(B)(i), and (d) of section
7431 of such Code are each amended by inserting ''inspection
or'' before ''disclosure''.
(2) Clause (ii) of section 7431(c)(1)(B) of such Code is
amended by striking ''willful disclosure or a disclosure'' and
inserting ''willful inspection or disclosure or an inspection
or disclosure''.
(3) Subsection (f) of section 7431 of such Code, as
redesignated by subsection (b), is amended to read as follows:
''(f) Definitions.--For purposes of this section, the terms
'inspect', 'inspection', 'return', and 'return information' have the
respective meanings given such terms by section 6103(b).''.
(4) The section heading for section 7431 of such Code is
amended by inserting ''inspection or'' before ''disclosure''.
(5) The table of sections for subchapter B of chapter 76 of
such Code is amended by inserting ''inspection or'' before
''disclosure'' in the item relating to section 7431.
(6) Paragraph (2) of section 7431(g) of such Code, as
redesignated by subsection (b), is amended by striking ''any
use'' and inserting ''any inspection or use''.
(e) Effective Date.--The amendments made by this section shall
apply to inspections and disclosures occurring on and after the date of
the enactment of this Act.

SEC. 4. NATIONAL FLOOD INSURANCE ACT OF 1968.

(a) In General.--Section 1306(c)(1) of the National Flood Insurance
Act of 1968 (42 U.S.C. 4013(c)(1)) is amended by striking ''30'' and
inserting ''15''.
(b) Effective Date.--The amendment made by subsection (a) shall be
construed to have taken effect on January 1, 1997, and shall expire
June 30, 1997.

Passed the Senate April 15, 1997.

Attest:

GARY SISCO,

Secretary.
[EX A]: Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information. Provides for a monetary penalty, imprisonment, or both for violators. (Current law imposes penalties only for the unlawful disclosure of such information.)
Permits civil damages for the unauthorized inspection or disclosure (currently, only for the unauthorized disclosure) of tax returns and return information. Requires the taxpayer to be notified as soon as practicable if any person is criminally charged by indictment with inspecting or disclosing the taxpayer's return or return information.
Amends the National Flood Insurance Act of 1968 to reduce the waiting period for the effective date of policies for new flood insurance coverage, entered into after the date of enactment of the Riegle Community Development and Regulatory Improvement Act of 1994, from 30 to 15 days.

[EX Q]: SECTION 1. SHORT TITLE.
This Act may be cited as the ''American Veterans Disabled for Life
Commemorative Coin Act''.
SEC. 2. FINDINGS.
The Congress finds as follows:
(1) The Armed Forces of the United States have answered the
call and served with distinction around the world--from hitting the
beaches in World War II in the Pacific and Europe, to the cold and
difficult terrain in Korea, the steamy jungles of Vietnam, and the
desert sands of the Middle East.
(2) All Americans should commemorate those who come home having
survived the ordeal of war, and solemnly honor those who made the
ultimate sacrifice in giving their lives for their country.
(3) All Americans should honor the millions of living disabled
veterans who carry the scars of war every day, and who have made
enormous personal sacrifices defending the principles of our
democracy.
(4) In 2000, Congress authorized the construction of the
American Veterans Disabled for Life Memorial.
(5) The United States should pay tribute to the Nation's living
disabled veterans by minting and issuing a commemorative silver
dollar coin.
(6) The surcharge proceeds from the sale of a commemorative
coin would raise valuable funding for the construction of the
American Veterans Disabled for Life Memorial.
SEC. 3. COIN SPECIFICATIONS.
(a) $1 Silver Coins.--The Secretary of the Treasury (hereafter in
this Act referred to as the ''Secretary'') shall mint and issue not
more than 350,000 $1 coins in commemoration of disabled American
veterans, each of which shall--
(1) weigh 26.73 grams;
(2) have a diameter of 1.500 inches; and
(3) contain 90 percent silver and 10 percent copper.
(b) Legal Tender.--The coins minted under this Act shall be legal
tender, as provided in section 5103 of title 31, United States Code.
(c) Numismatic Items.--For purposes of sections 5134 and 5136 of
title 31, United States Code, all coins minted under this Act shall be
considered to be numismatic items.
SEC. 4. DESIGN OF COINS.
(a) Design Requirements.--
(1) Design.--The design of the coins minted under this Act
shall be emblematic of the service of our disabled veterans who,
having survived the ordeal of war, made enormous personal
sacrifices defending the principles of our democracy.
(2) Designation and inscriptions.--On each coin minted under
this Act, there shall be--
(A) a designation of the value of the coin;
(B) an inscription of the year ''2010''; and
(C) inscriptions of the words ''Liberty'', ''In God We
Trust'', ''United States of America'', and ''E Pluribus Unum''.
(b) Selection.--The design for the coins minted under this Act
shall be--
(1) selected by the Secretary, after consultation with the
Disabled Veterans' LIFE Memorial Foundation and the Commission of
Fine Arts; and
(2) reviewed by the Citizens Coinage Advisory Committee.
SEC. 5. ISSUANCE OF COINS.
(a) Quality of Coins.--Coins minted under this Act shall be issued
in uncirculated and proof qualities.
(b) Mint Facility.--
(1) In general.--Only 1 facility of the United States Mint may
be used to strike any particular quality of the coins minted under
this Act.
(2) Use of the united states mint at west point, new york.--It
is the sense of the Congress that the coins minted under this Act
should be struck at the United States Mint at West Point, New York,
to the greatest extent possible.
(c) Period for Issuance.--The Secretary may issue coins under this
Act only during the calendar year beginning on January 1, 2010.
SEC. 6. SALE OF COINS.
(a) Sale Price.--The coins issued under this Act shall be sold by
the Secretary at a price equal to the sum of--
(1) the face value of the coins;
(2) the surcharge provided in section 7 with respect to such
coins; and
(3) the cost of designing and issuing the coins (including
labor, materials, dies, use of machinery, overhead expenses,
marketing, and shipping).
(b) Bulk Sales.--The Secretary shall make bulk sales of the coins
issued under this Act at a reasonable discount.
(c) Prepaid Orders.--
(1) In general.--The Secretary shall accept prepaid orders for
the coins minted under this Act before the issuance of such coins.
(2) Discount.--Sale prices with respect to prepaid orders under
paragraph (1) shall be at a reasonable discount.
SEC. 7. SURCHARGES.
(a) In General.--All sales of coins issued under this Act shall
include a surcharge of $10 per coin.
(b) Distribution.--Subject to section 5134(f) of title 31, United
States Code, all surcharges received by the Secretary from the sale of
coins issued under this Act shall be paid to the Disabled Veterans'
LIFE Memorial Foundation for the purpose of establishing an endowment
to support the construction of American Veterans' Disabled for Life
Memorial in Washington, D.C.
(c) Audits.--The Comptroller General of the United States shall
have the right to examine such books, records, documents, and other
data of the Disabled Veterans' LIFE Memorial Foundation as may be
related to the expenditures of amounts paid under subsection (b).
(d) Limitation.--Notwithstanding subsection (a), no surcharge may
be included with respect to the issuance under this Act of any coin
during a calendar year if, as of the time of such issuance, the
issuance of such coin would result in the number of commemorative coin
programs issued during such year to exceed the annual 2 commemorative
coin program issuance limitation under section 5112(m)(1) of title 31,
United States Code (as in effect on the date of the enactment of this
Act). The Secretary of the Treasury may issue guidance to carry out
this subsection.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.
[EX A]: American Veterans Disabled for Life Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue $1 silver coins emblematic of the service of our disabled veterans who, having survived the ordeal of war, made enormous personal sacrifices defending the principles of our democracy.

Expresses the sense of Congress that, to the greatest extent possible, the coins should be struck at the U.S. Mint at West Point, New York.

Limits the period for coin issuance to the calendar year beginning on January 1, 2010.

Imposes a $10 surcharge per coin, to be distributed to the Disabled Veterans' LIFE Memorial Foundation for the purpose of establishing an endowment to support the construction of American Veterans' Disabled for Life Memorial in Washington, D.C.

Prohibits a surcharge with respect to the issuance under this Act of any coin during a calendar year if, at the time of issuance, it would result in more than the statuory maximum of two commemorative coin programs per year.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Making Affordable Prescriptions
Available for Seniors Act''.

SEC. 2. FINDINGS.

The Congress makes the following findings:
(1) although prescription drugs represent one of the most
frequently used medical care interventions in treating common
acute and chronic diseases, many Americans, especially the
elderly and other vulnerable populations, are unable to afford
their medication because of excessive and persistent drug price
inflation;
(2) between 1985 and 1991, the prices of the 20 top selling
prescription drugs, which account for almost a third of
prescription sales, rose 79 percent--nearly 4 times the general
rate of inflation;
(3) prescription drug manufacturers continue to make
enormous profits on the backs of the elderly, poor, and other
vulnerable populations that are unable to afford their
medications;
(4) because of the limited availability of private or
public prescription drug coverage for the elderly, prescription
drugs represent the highest out-of-pocket medical care cost for
3 of 4 elderly patients, surpassed only by the cost of long-
term care services;
(5) individuals over the age of 65 fill an average of 15
prescriptions a year to treat chronic health conditions
compared to an annual average of 5 prescriptions for those
under the age of 65;
(6) 90 percent of Americans who are 60 years of age or
older take one or more medications daily;
(7) The United States spends several billion dollars on
biomedical and related health research and in 1994 the United
States spent $33 billion on such research and the
pharmaceutical industry only spent $14 billion on such research
in such year; and
(8) The pharmaceutical industry makes large profits off of
the sale of drugs produced from the benefit of research paid
for by the United States and, aside from royalties, none of
such profits are reimbursed back to the United States
taxpayers.

SEC. 3. PRESCRIPTION DRUG ASSISTANCE PROGRAM.

The Public Health Service Act is amended by adding at the end the
following:

''TITLE XXVIII--PRESCRIPTION DRUG ASSISTANCE PROGRAM

''SEC. 2801. ESTABLISHMENT.

''(a) In General.--The Secretary shall establish a program of
pharmacy assistance (referred to in this title as the 'program') for
eligible persons.
''(b) Administration.--Pharmacy assistance shall be provided under
the program to eligible persons in the manner that the Secretary
determines to be the most cost-effective, including indemnification,
vouchers, coupons, or direct provider reimbursement through the claims
payment system under title XIX of the Social Security Act, except that
no system of administration shall make direct cash payments to an
eligible person before the presentation of a receipt or other invoice
for the purchase of any covered benefit. The Secretary may implement
utilization review, clinical management, and other administrative
techniques used in the management of the pharmacy benefits program
under title XIX of the Social Security Act in order to identify and
reduce drug interactions, overutilizations, therapeutic duplications,
or early refills.
''(c) Income Levels.--The Secretary may authorize local councils on
aging, community action agencies, and home care corporations to assist
the Secretary in determining if persons meet the income eligibility
requirements of the program.
''(d) Fee.--The Secretary may require an annual enrollment fee in
an amount not to exceed $15 to be paid to defray the administrative
expenses of the program.
''(e) Other Program Items.--The Secretary shall develop copayment
requirements and may establish deductibles to control program expenses.
Copayment amounts may vary to promote the purchase of generic drugs and
may be based on a sliding income scale, except that copayment shall not
be more than $10 per prescription.

''SEC. 2802. PROFITS FROM RESEARCH.

''(a) In General.--Except as provided in paragraph (2), any
manufacturer of a drug which submits, in connection with an application
for such drug under section 351 of this Act or section 505 of the
Federal Food, Drug, and Cosmetic Act, the results of research--
''(1) carried out by an entity of the National Institutes
of Health, or
''(2) under an agreement under section 12 of the Stevenson-
Wydler Technology Innovation Act of 1980,
shall not receive approval of such application until the manufacturer
enters into an agreement with the Secretary under which the
manufacturer will pay to the Secretary 7 percent of the gross amount
received by the manufacturer from sales of such drug. Such agreement
shall specify the manner in which such gross amount shall be
determined.
''(b) Exception.--The Secretary may waive the application of a
subsection (a) to a manufacturer of a drug when the Secretary
determines that it would be in the public interest to exempt such
manufacturer.

''SEC. 2803. DEFINITIONS.

''For purposes of section 2801:
''(1) Covered benefits.--The term 'covered benefits' means
prescription drugs, including insulin syringes and insulin
needles, and insulin, eligible for reimbursement under the
program as defined by the Secretary, except that within each
class of maintenance drugs eligible for reimbursement all such
prescription drugs that have been approved safe and effective
by the Federal Food and Drug Administration or are otherwise
legally marketed in the United States shall be covered under
the program. The term does not include experimental drugs or
over-the-counter pharmaceutical products except insulin. The
Secretary may restrict covered benefits to prescription drugs
manufactured by pharmaceutical companies who agree to provide
manufacturer rebates.
''(2) Eligible person.--The term 'eligible person' means an
individual who is 65 years or older with no existing pharmacy
benefits or coverage from an insurance policy supplemental to
benefits under title XVIII of the Social Security Act or
pharmacy benefits or coverage from any other third party payor
and one whose annual income does not exceed 175 percent of the
Federal poverty guidelines.
''(3) Pharmacy assistance.--The term 'pharmacy assistance'
means an amount not exceeding $500 in any year for each
eligible person to assist in the purchase of covered
benefits.''.
[EX A]:
Making Affordable Prescriptions Available for Seniors Act - Amends the Public Health Service Act to establish a program of pharmacy assistance for persons at least 65 years old with no pharmacy benefits from an insurance policy supplemental to title XVIII (Medicare) of the Social Security Act or coverage from any third party payor, and whose income is under a specified level. Allows an annual enrollment fee (of not over $15) and deductibles. Mandates copayments not over $10 per prescription.
Prohibits approval of an application under provisions of the Public Health Service Act relating to biological products or provisions of the Federal Food, Drug, and Cosmetic Act relating to new drugs if the drug manufacturer submits with the application the results of research carried out by the National Institutes of Health, or under an agreement under the Stevenson-Wydler Technology Innovation Act of 1980, until the manufacturer agrees to pay to the Secretary of Health and Human Services seven percent of the gross sales receipts.