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.

This Act may be cited as the ''Fairness to Local Contractors Act''.

SEC. 2. ENHANCEMENT OF STATE ENFORCEMENT OF STATE TAX, EMPLOYMENT, AND
LICENSING LAWS AGAINST CONSTRUCTION CONTRACTORS.

(a) Requirement for State Tax Clearance From Potential Construction
Contractors.--
(1) Defense contracts.--Section 2305(b) of title 10, United
States Code, is amended by adding at the end the following new
paragraph:
''(10) In order to be considered a responsible bidder or offeror
for a contract for the construction of a public building, facility, or
work, a bidder or offeror shall submit with the bid or offer a tax
clearance from the State in which the contract is to be performed. For
purposes of this paragraph, a tax clearance is a document from an
appropriate State agency indicating that the bidder or offeror is in
compliance with all the tax laws of the State in which the contract is
to be performed.''.
(2) Civilian agency contracts.--Section 303B of title III
of the Federal Property and Administrative Services Act of 1949
(41 U.S.C. 253b) is amended by adding at the end the following
new subsection:
''(n) Tax Clearance.--In order to be considered a responsible
bidder or offeror for a contract for the construction of a public
building, facility, or work, a bidder or offeror shall submit with the
bid or offer a tax clearance from the State in which the contract is to
be performed. For purposes of this paragraph, a tax clearance is a
document from an appropriate State agency indicating that the bidder or
offeror is in compliance with all the tax laws of the State in which
the contract is to be performed.''.
(b) Requirement To Withhold Final Contract Payment Until Receipt of
State Tax Clearance and Certification of Compliance With Employment
Laws From Contractor.--
(1) Defense contracts.--Section 2307 of title 10, United
States Code, is amended by adding at the end the following new
subsection:
''(j) Requirement To Withhold Final Payment.--(1) The head of an
agency shall withhold final payment under a contract for the
construction of a public building, facility, or work until the
contractor submits to the agency both of the following:
''(A) A tax clearance from the State in which the contract
is or was performed.
''(B) A certification stating that the contractor is in
compliance (or was in compliance during the performance of the
contract) with all applicable State laws that require employers
to make payments to or for the benefit of employees, including
laws relating to unemployment insurance, workers compensation,
health insurance, and disability insurance.
''(2) For purposes of this subsection, a tax clearance is a
document from an appropriate State agency indicating that the
contractor is or was in compliance with all the tax laws of the State
in which the contract is or was performed.''.
(2) Civilian agency contracts.--Section 305 of title III of
the Federal Property and Administrative Services Act of 1949
(41 U.S.C. 255) is amended by adding at the end the following
new subsection:
''(h) Requirement To Withhold Final Payment.--(1) The head of an
executive agency shall withhold final payment under a contract for the
construction of a public building, facility, or work until the
contractor submits to the agency both of the following:
''(A) A tax clearance from the State in which the contract
is or was performed.
''(B) A certification stating that the contractor is in
compliance (or was in compliance during the performance of the
contract) with all applicable State laws that require employers
to make payments to or for the benefit of employees, including
laws relating to unemployment insurance, workers compensation,
health insurance, and disability insurance.
''(2) For purposes of this subsection, a tax clearance is a
document from an appropriate State agency indicating that the
contractor is or was in compliance with all the tax laws of the State
in which the contract is or was performed.''.
(c) Authority To Withhold Payment to Contractor of Amounts
Necessary To Meet State Tax Obligations.--
(1) Defense contracts.--Section 2307 of title 10, United
States Code, is further amended by adding at the end the
following new subsection:
''(k) Authority To Withhold Payment To Meet State Tax
Obligations.--The head of an agency may withhold, from any payment due
to a contractor under a contract made by the agency for the
construction of a public building, facility, or work, an amount
considered necessary by the head of the agency to pay to the State in
which the contract is being performed the amount of the contractor's
State tax liability that is attributable to the contract. The head of
the agency that so withholds a payment may, upon request of the State
in which the contract is being performed and with such documentation as
the head of the agency considers necessary, pay such tax liability
amount directly to the State from the withheld payment. Any amount of a
withheld payment that exceeds the actual State tax liability amount
shall be paid to the contractor.''.
(2) Civilian agency contracts.--Section 305 of title III of
the Federal Property and Administrative Services Act of 1949
(41 U.S.C. 255) is further amended by adding at the end the
following new subsection:
''(i) Authority To Withhold Payment To Meet State Tax
Obligations.--The head of an executive agency may withhold, from any
payment due to a contractor under a contract made by the agency for the
construction of a public building, facility, or work, an amount
considered necessary by the head of the agency to pay to the State in
which the contract is being performed the amount of the contractor's
State tax liability that is attributable to the contract. The head of
the executive agency that so withholds a payment may, upon request of
the State in which the contract is being performed and with such
documentation as the head of the agency considers necessary, pay such
tax liability amount directly to the State from the withheld payment.
Any amount of a withheld payment that exceeds the actual State tax
liability amount shall be paid to the contractor.''.
(d) Requirement for Construction Contractors To Obtain Applicable
State Licenses.--
(1) Defense contracts.--(A) Chapter 141 of title 10, United
States Code, is amended by adding at the end the following new
section:
''Sec. 2410n. Construction contracts: requirement to obtain applicable
State licenses
''The Secretary of Defense shall require, in any contract entered
into by the Secretary for the construction of a public building,
facility, or work which is to be performed in a State that requires
persons performing the type of work to be performed under the contract
to be licensed, that the contractor be so licensed.''.
(B) The table of sections at the beginning of such chapter is
amended by adding at the end the following new item:

''2410n. Construction contracts: requirement to obtain applicable State
licenses.''.
(2) Civilian agency contracts.--Title III of the Federal
Property and Administrative Services Act of 1949 (41 U.S.C. 251
et seq.) is amended by adding at the end the following new
section:

''SEC. 318. CONSTRUCTION CONTRACTS: REQUIREMENT TO OBTAIN APPLICABLE
STATE LICENSES.

''The head of an executive agency shall require, in any contract
entered into by the agency for the construction of a public building,
facility, or work which is to be performed in a State that requires
persons performing the type of work to be performed under the contract
to be licensed, that the contractor be so licensed.''.
(e) Requirement To Explain Hawaii Excise Tax in Federal Acquisition
Regulation.--The Federal Acquisition Regulation shall be revised to
contain provisions explaining the general excise tax law of the State
of Hawaii.
(f) Effective Date.--The amendments made by this Act shall apply
with respect to contracts entered into after the date of the enactment
of this Act.
Example Output: Fairness to Local Contractors Act - Amends the Federal Property and Administrative Services Act of 1949 and defense contract law to require a bidder or offeror, to be considered a responsible bidder or offeror for the construction of a public building, facility, or work, to submit a tax clearance (a document stating that such entity is in compliance with all State tax laws) from the State in which the contract is to be performed. Requires the head of a Federal or defense agency to withhold the final payment under such a contract until the contractor submits both a tax clearance and a certification of compliance with all State laws concerning payments to employees under a contract, including unemployment insurance, workers compensation, health insurance, and disability insurance.

Authorizes the head of a Federal or defense agency to: (1) withhold from any contractor payments amounts necessary to pay any State tax liability attributable to the contract; and (2) pay such amount directly to such State.

Directs the Secretary of Defense or agency head to require a contractor to be licensed if the State in which a construction contract is to be performed requires a license.

Requires revision of the Federal Acquisition Regulation to explain the general excise tax law of Hawaii.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Balancing the Rights Of Web Surfers
Equally and Responsibly Act of 2017'' or the ''BROWSER Act of 2017''.

SEC. 2. NOTICE OF PRIVACY POLICIES.

(a) In General.--A provider of a covered service shall provide the
users of the service with notice of the privacy policies of the
provider with respect to the service. Such notice shall be clear and
conspicuous.
(b) Availability to Prospective Users.--The notice required by
subsection (a) shall be made available to prospective users--
(1) at the point of sale of, subscription to, or
establishment of an account for the covered service, prior to
such sale, subscription, or establishment, whether such point
of sale, subscription, or establishment is in person, online,
over the telephone, or through another means; or
(2) if there is no such sale, subscription, or
establishment, before the user uses the service.
(c) Persistent Availability.--The notice required by subsection (a)
shall be made persistently available.
(d) Material Changes.--A provider of a covered service shall
provide users with advance notice of any material change to the privacy
policies of the provider. The notice required by this subsection shall
be clear and conspicuous.

SEC. 3. USER OPT-IN OR OPT-OUT APPROVAL RIGHTS BASED ON SENSITIVITY OF
INFORMATION.

(a) Opt-In Approval Required for Sensitive User Information.--
Except as provided in subsection (c), a provider of a covered service
shall obtain opt-in approval from a user to use, disclose, or permit
access to the sensitive user information of the user.
(b) Opt-Out Approval Required for Non-Sensitive User Information.--
Except as provided in subsection (c)--
(1) a provider of a covered service shall obtain opt-out
approval from a user to use, disclose, or permit access to any
of the non-sensitive user information of the user; or
(2) if the provider so chooses, the provider may comply
with the requirement of paragraph (1) by obtaining opt-in
approval from the user to use, disclose, or permit access to
any such non-sensitive user information.
(c) Limitations and Exceptions.--A provider of a covered service
may use, disclose, or permit access to user information without user
approval for the following purposes:
(1) In providing the covered service from which such
information is derived, or in providing services necessary to,
or used in, the provision of such service.
(2) To initiate, render, bill, and collect for the covered
service.
(3) To protect the rights or property of the provider, or
to protect users of the covered service and other service
providers from fraudulent, abusive, or unlawful use of the
service.
(4) To provide location information or non-sensitive user
information--
(A) to a public safety answering point, emergency
medical service provider or emergency dispatch
provider, public safety, fire service, or law
enforcement official, or hospital emergency or trauma
care facility, in order to respond to the request of
the user for emergency services;
(B) to inform the legal guardian of the user, or
members of the immediate family of the user, of the
location of the user in an emergency situation that
involves the risk of death or serious physical harm; or
(C) to providers of information or database
management services solely for purposes of assisting in
the delivery of emergency services in response to an
emergency.
(5) As otherwise required or authorized by law.
(d) Mechanism for Exercising User Approval.--
(1) In general.--A provider of a covered service shall make
available a simple, easy-to-use mechanism for users to grant,
deny, or withdraw opt-in approval or opt-out approval at any
time.
(2) Form and manner.--The mechanism required by paragraph
(1) shall be--
(A) clear and conspicuous; and
(B) made available--
(i) at no additional cost to the user; and
(ii) in a language other than English, if
the provider transacts business with the user
in such other language.
(3) Effect.--The grant, denial, or withdrawal of opt-in
approval or opt-out approval by a user shall--
(A) be given effect promptly; and
(B) remain in effect until the user revokes or
limits such grant, denial, or withdrawal of approval.

SEC. 4. SERVICE OFFERS CONDITIONED ON WAIVERS OF PRIVACY RIGHTS.

A provider of a covered service may not--
(1) condition, or effectively condition, provision of such
service on agreement by a user to waive privacy rights
guaranteed by law or regulation, including this Act; or
(2) terminate such service or otherwise refuse to provide
such service as a direct or indirect consequence of the refusal
of a user to waive any such privacy rights.

SEC. 5. ENFORCEMENT BY FEDERAL TRADE COMMISSION.

(a) General Application.--The requirements of this Act apply,
according to their terms, to--
(1) those persons, partnerships, and corporations over
which the Commission has authority pursuant to section 5(a)(2)
of the Federal Trade Commission Act (15 U.S.C. 45(a)(2)); and
(2) providers of broadband internet access service,
notwithstanding the exception in such section for common
carriers subject to the Communications Act of 1934 (47 U.S.C.
151 et seq.).
(b) Unfair or Deceptive Acts or Practices.--A violation of this Act
shall be treated as an unfair or deceptive act or practice in or
affecting commerce for purposes of section 5(a)(2) of the Federal Trade
Commission Act (15 U.S.C. 45(a)(2)).
(c) Powers of Commission.--Except as provided in subsection (a)(2)
of this section--
(1) the Commission shall enforce this Act in the same
manner, by the same means, and with the same jurisdiction,
powers, and duties as though all applicable terms and
provisions of the Federal Trade Commission Act (15 U.S.C. 41 et
seq.) were incorporated into and made a part of this Act; and
(2) any person who violates this Act shall be subject to
the penalties and entitled to the privileges and immunities
provided in the Federal Trade Commission Act.

SEC. 6. DEFINITIONS.

In this Act:
(1) Broadband internet access service.--
(A) In general.--The term ''broadband internet
access service'' means a mass-market retail service by
wire or radio that provides the capability to transmit
data to and receive data from all or substantially all
internet endpoints, including any capabilities that are
incidental to and enable the operation of the
communications service, but excluding dial-up internet
access service.
(B) Functional equivalent; evasion.--Such term also
includes any service that--
(i) the Commission finds to be providing a
functional equivalent of the service described
in subparagraph (A); or
(ii) is used to evade the protections set
forth in this Act.
(2) Commission.--The term ''Commission'' means the Federal
Trade Commission.
(3) Covered service.--The term ''covered service'' means--
(A) broadband internet access service; or
(B) an edge service.
(4) Edge service.--The term ''edge service''--
(A) means a service provided over the internet--
(i) for which the provider requires the
user to subscribe or establish an account in
order to use the service;
(ii) that the user purchases from the
provider of the service without a subscription
or account;
(iii) by which a program searches for and
identifies items in a database that correspond
to keywords or characters specified by the
user, used especially for finding particular
sites on the World Wide Web; or
(iv) by which the user divulges sensitive
user information; and
(B) includes a service described in subparagraph
(A) that is provided through a software program,
including a mobile application.
(5) Emergency services.--The term ''emergency services''
has the meaning given such term in section 222 of the
Communications Act of 1934 (47 U.S.C. 222).
(6) Material.--The term ''material'' means, with respect to
a change in a privacy policy of a provider of a covered
service, any change in such policy that a user of the service,
acting reasonably under the circumstances, would consider
important to the decisions of the user regarding the privacy of
the user, including any change to information required to be
included in a privacy notice under section 2.
(7) Mobile application.--The term ''mobile application''
means a software program that runs on the operating system of a
mobile device.
(8) Non-sensitive user information.--The term ''non-
sensitive user information'' means any user information that is
not sensitive user information.
(9) Opt-in approval.--The term ''opt-in approval'' means a
method for obtaining from a user of a covered service consent
to use, disclose, or permit access to sensitive user
information under which the provider of the service obtains
express consent allowing the requested usage, disclosure, or
access to the sensitive user information.
(10) Opt-out approval.--The term ''opt-out approval'' means
a method for obtaining from a user of a covered service consent
to use, disclose, or permit access to non-sensitive user
information under which the user is deemed to have consented to
the use, disclosure, or access to the non-sensitive user
information if the user has failed to object to such use,
disclosure, or access.
(11) Public safety answering point.--The term ''public
safety answering point'' has the meaning given such term in
section 222 of the Communications Act of 1934 (47 U.S.C. 222).
(12) Sensitive user information.--The term ''sensitive user
information'' includes any of the following:
(A) Financial information.
(B) Health information.
(C) Information pertaining to children under the
age of 13.
(D) Social Security number.
(E) Precise geo-location information.
(F) Content of communications.
(G) Web browsing history, history of usage of a
software program (including a mobile application), and
the functional equivalents of either.
(13) State.--The term ''State'' means each of the several
States, the District of Columbia, the Commonwealth of Puerto
Rico, Guam, American Samoa, the Virgin Islands of the United
States, the Commonwealth of the Northern Mariana Islands, any
other territory or possession of the United States, and each
federally recognized Indian Tribe.
(14) User.--The term ''user'' means, with respect to a
covered service, a person who--
(A) is a current or former--
(i) subscriber to such service; or
(ii) holder of an account for such service;
(B) purchases such service without a subscription
or account;
(C) is an applicant for such service; or
(D) in the case of a service described in clause
(iii) or (iv) of paragraph (4)(A), uses the service.
(15) User information.--The term ''user information'' means
any information that--
(A) a provider of a covered service acquires in
connection with the provision of such service; and
(B) is linked or reasonably linkable to an
individual.

SEC. 7. RELATIONSHIP TO OTHER LAW.

(a) Preemption of State Law.--No State or political subdivision of
a State shall, with respect to a provider of a covered service subject
to this Act, adopt, maintain, enforce, or impose or continue in effect
any law, rule, regulation, duty, requirement, standard, or other
provision having the force and effect of law relating to or with
respect to the privacy of user information.
(b) Other Federal Law.--
(1) In general.--Except as provided in paragraph (2),
nothing in this Act shall be construed to supercede any other
Federal statute or regulation relating to information privacy.
(2) Communications act of 1934.--Insofar as any provision
of the Communications Act of 1934 (47 U.S.C. 151 et seq.) or
any regulations promulgated under such Act apply to any person,
partnership, or corporation subject to this Act with respect to
privacy policies, terms of service, and practices covered by
this Act, such provision of the Communications Act of 1934 or
such regulations shall have no force or effect, unless such
regulations pertain to emergency services.
Example Output: Balancing the Rights Of Web Surfers Equally and Responsibly Act of 2017 or the BROWSER Act of 2017 This bill authorizes the Federal Trade Commission to enforce information privacy protections that require broadband Internet access services and certain websites or mobile applications providing subscription, account, purchase, or search engine services to allow users to opt-in or opt-out of the use, disclosure, or access to their user information depending on the sensitivity of the information. Opt-in approval through the user's express consent must be obtained for the use of sensitive information that is: financial information, health information, about children under 13, Social Security numbers, precise geo-location information, content of communications, web browsing history, or history of usage of a software program or mobile application. Opt-out approval must be provided for the use of non-sensitive user information under a method in which users are deemed to have consented if they fail to object after being provided notice of privacy policies. The bill allows a service provider to use information without approval for specified purposes, including for services necessary for provision of the service and to initiate, render, bill, and collect for the service. Service providers must allow users to grant, deny, or withdraw approval at any time. The bill prohibits providers from conditioning service on a user's agreement to waive privacy rights.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Consumers Rebate to ban Emissions
and Boost AlTernative Energy Act'' or the ''Consumers REBATE Act''.

SEC. 2. EXCISE TAX ON CARBON DIOXIDE CONTENT OF COAL, OIL, AND NATURAL
GAS.

(a) In General.--The Internal Revenue Code of 1986 is amended by
adding at the end the following:

''Subtitle L--Carbon Dioxide Content of Coal, Oil, and Natural Gas

''Sec. 9901. Imposition of tax.
''Sec. 9902. Carbon equivalency fee.
''Sec. 9903. Definitions.
''Sec. 9904. Special rules.

''SEC. 9901. IMPOSITION OF TAX.

''(a) In General.--There is hereby imposed a tax on producing at
the wellhead or mine in the United States, or importing, a taxable
carbon substance.
''(b) Rate of Tax.--
''(1) In general.--The tax imposed under subsection (a)
shall be the applicable amount per ton of carbon dioxide
content of the life-cycle emissions from the taxable carbon
substance.
''(2) Applicable amount.--For purposes of paragraph (1)--
''(A) For calendar year 2016, the term 'applicable
amount' means $15.
''(B) For a calendar year after 2016, the term
'applicable amount' means the amount in effect under
subparagraph (A) for the preceding calendar plus $15.
''(3) Target attainment year.--
''(A) In general.--For any calendar year that is a
target attainment year, paragraph (2)(B) shall be
applied by substituting 'zero dollars' for '$15'.
''(B) Target attainment year.--For purposes of
subparagraph (A), the term 'target attainment year'
means any calendar year for which the Secretary of the
Treasury, in consultation with the Administrator of the
Environmental Protection Agency, determines that the
life-cycle emissions from taxable carbon substances in
the United States is 50 percent of the life-cycle
emissions from taxable carbon substances in the United
States in 2005. Each determination under the preceding
year shall be made not later than 180 days before the
beginning of the calendar year to which it relates.
''(c) By Whom Paid.--The tax imposed by subsection (a) shall be
paid by the producer, miner, or importer of the taxable carbon
substance.
''(d) Regulations.--The Secretary shall issue such regulations as
may be necessary or appropriate to carry out this subtitle, including
regulations relating to the timely and efficient issuance of permits
and collection of payments for such permits.

''SEC. 9902. CARBON EQUIVALENCY FEE.

''(a) Purpose.--The purpose of this section is to ensure the
environmental effectiveness of this subtitle.
''(b) Imports.--The Secretary shall impose carbon equivalency fees
to be collected by the Commissioner responsible for U.S. Customs and
Border Control on imports of goods containing or produced using a
taxable carbon substance. The amount of the carbon equivalency fee with
respect to the import of any good shall be equal to the cost that
domestic producers of a comparable good incur as a result of--
''(1) the tax imposed under section 9901, and
''(2) carbon equivalency fees imposed under this subsection
on any goods used in the production of such good.
''(c) Expiration.--This section shall cease to have effect at such
time as and to the extent that--
''(1) an international agreement requiring countries that
emit carbon dioxide or produce goods containing or using
taxable carbon substances to adopt equivalent measures comes
into effect, or
''(2) the country of export has implemented equivalent
measures, as determined by the Secretary, in consultation with
the Secretary of State.

''SEC. 9903. DEFINITIONS.

''For purposes of this subtitle--
''(1) Taxable carbon substance.--The term 'taxable carbon
substance' means--
''(A) coal,
''(B) oil, and
''(C) natural gas.
''(2) Coal.--The term 'coal' includes lignite, anthracite,
bituminous, subbituminous, peat or other forms of what is
commonly referred to as coal produced from a mine.
''(3) Oil.--The term 'oil' includes crude oil condensates,
natural gasoline, shale oil, any bitumen or bituminous mixture,
any oil derived from a bitumen or bituminous mixture, and any
oil derived from kerogen-bearing sources.
''(4) Natural gas.--The term 'natural gas' means either
natural gas unmixed, or any mixture of natural and artificial
gas.
''(5) Life-cycle emissions.--The term 'life-cycle
emissions' means total life-cycle emissions of carbon dioxide
from a taxable carbon substance which shall be determined by
the Administrator of the Environmental Protection Agency.
''(6) United states.--The term 'United States' means the
States, and territory or possession of the United States, and
the District of Columbia.

''SEC. 9904. SPECIAL RULES.

''(a) Export.--For purposes of this subtitle--
''(1) In general.--No tax shall be imposed under section
9901 on the production or mining of a taxable carbon substance
which is intended for export, including the sale or resale by a
purchaser to a second purchaser for export.
''(2) Proof of export required.--Rules similar to the rules
of section 4221(b) shall apply for purposes of paragraph (1).
''(3) Credit or refund where tax paid.--
''(A) In general.--Except as provided in
subparagraph (B), if--
''(i) tax under section 9901 was paid with
respect to any taxable carbon substance, and
''(ii)(I) such substance was exported by
any person, or
''(II) such substance was used as a
material in the manufacture or production of a
substance which was exported by any person and
which, at the time of export, was a taxable
carbon substance (as defined in section
9902(1)),
credit or refund (without interest) of such tax shall
be allowed or made to the person who paid such tax.
''(B) Condition to allowance.--No credit or refund
shall be allowed or made under subparagraph (A) unless
the person who paid the tax establishes that he--
''(i) has repaid or agreed to repay the
amount of the tax to the person who exported
the taxable chemical or taxable substance (as
so defined), or
''(ii) has obtained the written consent of
such exporter to the allowance of the credit or
the making of the refund.
''(4) Refunds directly to exporter.--The Secretary shall
provide, in regulations, the circumstances under which a credit
or refund (without interest) of the tax under section 9901
shall be allowed or made to the person who exported the taxable
carbon substance, where--
''(A) the person who paid the tax waives his claim
to the amount of such credit or refund, and
''(B) the person exporting the taxable carbon
substance provides such information as the Secretary
may require in such regulations.
''(5) Regulations.--The Secretary shall prescribe such
regulations as may be necessary to carry out the purposes of
this subsection.''.
(b) Quarterly Payments to Eligible Individuals.--
(1) In general.--From amounts deposited in the Treasury of
the United States pursuant to section 9901 of the Internal
Revenue Code of 1986, the Secretary shall make a payment for
each calendar quarter to each eligible individual.
(2) Quarterly payment.--For purposes of paragraph (1), the
amount of each payment with respect to an eligible individual
shall be the amount determined by the Secretary by dividing--
(A) for the years 2017 through 2026--
(i) the total amount deposited in the
Treasury of the United States pursuant to
section 9901 of the Internal Revenue Code of
1986 for the preceding calendar quarter, by
(ii) the total number of eligible
individuals for such preceding calendar
quarter, and
(B) for year 2027 and subsequent years--
(i) the smaller of--
(I) the average of the total
amounts deposited in the Treasury of
the United States pursuant to section
9901 of the Internal Revenue Code of
1986 for the four quarters of 2026, and
(II) the total amount deposited in
the Treasury of the United States
pursuant to section 9901 of the
Internal Revenue Code of 1986 for the
preceding calendar quarter, by
(ii) the total number of eligible
individuals for such preceding calendar
quarter.
(3) Eligible individual.--For purposes of this subsection,
the term ''eligible individual'' means, with respect to any
quarter, any individual with a valid social security number
(other than a nonresident undocumented individual) who is
lawfully present in the United States for such quarter, as
determined and verified by the Secretary in consultation with
any other Federal entity the Secretary determines appropriate.
(4) United states.--For purposes of this subsection, the
term ''United States'' means the States, and territory or
possession of the United States, and the District of Columbia.
(c) Conforming and Clerical Amendments.--
(1) The table of subtitles for the Internal Revenue Code of
1986 is amended by adding at the end the following new item:

''Subtitle L. Carbon Dioxide Content of Coal, Oil, and Natural Gas''.

(d) Effective Date.--The amendments made by this section shall take
effect on January 1, 2017.
Example Output:
Consumers Rebate to ban Emissions and Boost AlTernative Energy Act or the Consumers REBATE Act This bill amends the Internal Revenue Code to impose as of January 1, 2017, an excise tax on the production or importation of a taxable carbon substance (i.e., coal, oil, and natural gas), payable by the producer, miner, or importer of such substance. The tax does not apply to exports of a taxable carbon substance. The bill requires the Department of the Treasury to: (1) impose carbon equivalency fees on imports of goods containing or produced using a taxable carbon substance; and (2) make quarterly payments, from the amounts deposited pursuant to imposition of the carbon excise tax, to lawful residents of the United States with a valid social security number.