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; FINDINGS.

(a) Short Title.--This Act may be cited as the ''Preserving Access
to Modern Prosthetic Limbs Act of 2016''.
(b) Findings.--Congress finds the following:
(1) The Medicare program includes coverage for prosthetic
limbs under section 1861(s)(9) of the Social Security Act (42
U.S.C. 1395w(s)(9)).
(2) As a result of significant Federal and private
investment in research and development over the past decades,
beneficiaries with lower limb prostheses are able to maintain
optimal function and lead productive and independent lives.
(3) Federal spending for prosthetic devices in the Medicare
program has decreased by 15 percent between 2010 and 2014.
(4) The Secretary of Health and Human Services, through
Medicare contractors known as Durable Medical Equipment
Medicare Administrative Contractors, released on July 16, 2015,
a document entitled ''Local Coverage Determination (LCD): Lower
Limb Prostheses (DL33787)'', which applies to all Medicare
beneficiaries across the United States.
(5) The policies proposed in this document would
comprehensively change the requirements under which a Medicare
beneficiary would qualify for a lower limb prosthetic device
and would seriously restrict access to modern prosthetic care.
(6) If finalized, the changes proposed in this document
would create coverage requirements that are inconsistent with
current clinical practice and would arbitrarily and
unreasonably deny Medicare beneficiaries access to prosthetic
limb technologies considered the current standard of care.
(7) Under these proposed policies, beneficiaries instead
would be eligible for prosthetic devices that are functionally
outdated, less durable, and less safe.
(8) The adverse impact of the Medicare contractors'
proposed policies extend well beyond the Medicare program and
has implications for other Federal health programs, such as
health programs of the Veterans Administration, and commercial
insurers.
(9) Given the far reaching effect of these policies, and
the fact that little or no clinical or scientific evidence
supported the issuance of these proposals, any changes to
prosthetic limb coverage should be made only after a
transparent process in which evidence is offered to justify
coverage modifications, meaningful stakeholder feedback is
solicited, and the Secretary and Medicare contractors receive
and respond to this stakeholder feedback in a public manner.
(10) A moratorium on the implementation and enforcement of
these proposed policies would enable the Secretary and the
Medicare contractors to engage in such a transparent process.

SEC. 2. MORATORIUM ON IMPLEMENTATION OF PROPOSED MEDICARE LOCAL
COVERAGE DETERMINATION ON LOWER LIMB PROSTHESES.

(a) Moratorium.--
(1) In general.--The Secretary of Health and Human Services
and any Medicare Administrative Contractor may not implement
and enforce the policies in the LCD on lower limb prostheses
(as defined in subsection (d)(1)), in whole or in part, during
the period beginning on the date of the enactment of this Act,
and ending on June 30, 2017.
(2) Removal of policy from websites.--The Secretary of
Health and Human Services and its medicare administrative
contractors shall remove the LCD on lower limb prostheses from
the websites of the Centers for Medicare & Medicaid Services
and its medicare administrative contractors during the period
of the moratorium under paragraph (1).
(b) Providing the Secretary With Authority To Oversee the
Development of Local Coverage Determinations.--Section 1862(l)(5) of
the Social Security Act (42 U.S.C. 395y(l)(5)) is amended--
(1) by redesignating subparagraph (C) as subparagraph (D);
and
(2) by inserting after subparagraph (B) the following new
subparagraph:
''(C) Secretary oversight and guidance in
developing local coverage determinations.--The
Secretary shall provide guidance and oversight of any
local coverage determination developed by a medicare
administrative contractor to ensure that the local
coverage determination is consistent with this
title.''.
(c) Construction.--Nothing in this section shall be construed to
prevent the Secretary from enforcing existing statutes, regulations,
and local coverage determinations other than with respect to policies
in the LCD on lower limb prostheses.
(d) Definitions.--In this section:
(1) LCD on lower limb prostheses.--The term ''LCD on lower
limb prostheses'' means the local coverage determination on
lower limb prostheses as proposed by a medicare administrative
contractor in the document (DL33787) released on July 16, 2015,
and any successor to such determination.
(2) Medicare administrative contractor.--The term
''medicare administrative contractor'' has the meaning given
such term in section 1874A(a)(3)(A) of the Social Security Act
(42 U.S.C. 1395kk-1(a)(3)(A)).
Example Output: Preserving Access to Modern Prosthetic Limbs Act of 2016 This bill amends title XVIII (Medicare) of the Social Security Act to postpone implementation and enforcement ofa local coverage determination (LCD) proposed by a Medicare Administrative Contractor (MAC) on lower limb prostheses. (An LCD is a decision by a MAC, which is a private insurer that processes Medicare claims within a specified geographicjurisdiction, as towhether to cover a service on a MAC-wide basis.) The Centers for Medicare & Medicaid shall provide guidance and oversight related to LCDs, as specified by the bill.

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

(a) Short Title.-- This Act may be cited as the ''Tribal Government
Homeland Security Coordination and Integration Act''.
(b) Table of Contents.--The table of contents for this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings and purposes.
Sec. 3. Definitions.
Sec. 4. Office of tribal government homeland security.
Sec. 5. Report to congress.
Sec. 6. Authorization of appropriations.

SEC. 2. FINDINGS AND PURPOSES.

(a) Findings.--Congress finds the following:
(1) Since the terrorist attacks of September 11, 2001, and
the subsequent introduction of weapons grade anthrax into the
United States Postal System and Congressional office buildings
in Washington, D.C., the President and the Congress have worked
closely to respond to the need to rebuild and strengthen the
nation's public health, national security, and emergency
response systems.
(2) Based on Article I, section 8 of the United States
Constitution, treaties, Federal statutes, and court decisions,
the United States has a unique historical and legal
relationship with American Indian and Alaska Native people,
which serves as the basis for the Federal Government's trust
responsibility and obligations. There are currently 558
federally-recognized Indian tribes in the United States, with
some 40 percent of Indian tribes located in the State of
Alaska. Indian tribes have principle responsibility for lands
and people within their jurisdiction.
(3) Despite the government-to-government relationship
between Indian tribes and the United States, the United States
has failed to include and consult with Indian tribes with
regard to homeland security prevention, protection, and
response activities planning. Moreover, there are no specific
provisions for the Bureau of Indian Affairs or the Indian
Health Service to participate in homeland security programs and
funding.
(4) Throughout many areas of the United States, facilities
operated, and services, activities and government functions
carried out, by Indian tribes, the Bureau of Indian Affairs and
the Indian Health Service are the only sources available to
provide emergency health services, disaster response, and law
enforcement to the tribal and non-tribal community, thus
serving the role as ''first responders'' in the event of a
terrorist attack.
(5) To provide for the public health and safety on tribal
lands and in the surrounding communities, it is imperative to
establish tribal participation in homeland security
initiatives. Indian tribes must be included in the national
strategy for homeland security and receive an appropriate share
of related funding.
(6) The treatment of Indian tribes as State governments, as
appropriate, for developing funding methodologies, planning,
consultation, coordination, and for eligibility for grant
monies will ensure Indian tribes are adequately prepared to
respond to Homeland Security threats.
(7) Indian tribes shall be treated as State, as
appropriate, for purposes of planning, consultation,
coordination, eligibility for grant monies and other purposes
to improve the United States capacity to prepare, prevent and
respond to terrorist activities.
(b) Purposes.--The purposes of this Act are as follows:
(1) To establish within the Department of Homeland Security
an office known as the Office of Tribal Government Homeland
Security.
(2) To authorize the Secretary of Homeland Security to
appoint, in consultation with Indian tribes, a Director of
Tribal Government Homeland Security.
(3) To provide for more effective management of, and
accountability for the proper discharge of, the Secretary's
trust responsibility to Indian tribes and individual American
Indians and Alaska Natives by establishing in the Department of
Homeland Security an Office of Tribal Government Homeland
Security.
(4) To integrate and coordinate the efforts of the
Department of Homeland Security and Indian tribes to prepare
for, prevent, protect against, respond to, and recover from
terrorist attacks.
(5) To provide strategic integration of the Homeland
Security activities of Indian tribes that will complement the
operational consolidation of the various directorates within
the Department.
(6) To supplement the capacity of the Indian Health Service
and the Bureau of Indian Affairs to respond to the homeland
security needs of American Indians and Alaska Natives, without
jeopardizing the nonsecurity missions of the Indian Health
Service and the Bureau of Indian Affairs.
(7) To serve as an information clearinghouse and to enhance
the integration and coordination of Indian tribes and in the
activities of the Department of Homeland Security.
(8) To establish an organizational framework within the
Department of Homeland Security through which the Federal
Government, Indian tribes, and State and local governments can
work effectively and collaboratively on public health and
safety, terrorism detection, prevention, response, and
protection of critical infrastructure.

SEC. 3. DEFINITIONS.

In this Act:
(1) Director.--The term ''Director'' means the Director of
the Office of Tribal Government Homeland Security.
(2) Indian tribe.--The term ''Indian tribe'' has the
meaning given that term in section 4(e) of the Indian Self-
Determination and Education Assistance Act (25 U.S.C. 450b(e)).
(3) Office.--The term ''Office'' means the Office of Tribal
Government Homeland Security established in section 4.
(4) Secretary.--The term ''Secretary'' means the Secretary
of Homeland Security.

SEC. 4. OFFICE OF TRIBAL GOVERNMENT HOMELAND SECURITY.

(a) In General.--
(1) Establishment.--There is hereby established within the
Department of Homeland Security an office to be known as the
''Office of Tribal Government Homeland Security''.
(2) Director.--The Office shall be headed by a Director,
appointed by the Secretary in consultation with Indian tribes,
whose title shall be the Director of Tribal Government Homeland
Security. The Director shall be equal in pay and authority of
an Assistant Secretary.
(b) Duties of Secretary; Director.--
(1) Duties of the secretary.--The Secretary shall--
(A) ensure the coordination of Federal programs
that provide assistance (including financial and
technical assistance) to eligible Indian tribes and
provide those governments with treatment as State
governments, as appropriate, for planning,
consultation, and coordination and for eligibility for
Federal grant monies and funds to improve capacity and
help prepare, prevent, and respond to terrorist
activities, and for other related purposes in and near
tribal communities;
(B) ensure Indian tribes are included in the
coordination activities of the Homeland Security
Department's Border and Transportation functions in the
same manner as State and local law enforcement
entities;
(C) ensure Indian tribes with jurisdiction over
lands adjacent to the Canadian and Mexican borders are
adequately prepared to help protect United States
borders, territorial waters, waterways, and other
transportation systems;
(D) ensure the broad spectrum of infrastructure
throughout Indian Country, including nuclear and
electrical power plants, water and sanitation
facilities, agricultural, food processing, oil, timber,
and other natural resources is adequately protected
against terrorist threats;
(E) ensure that Indian tribes are properly equipped
to prepare for, prevent, and respond to terrorist
activities in the same manner as State and local
governments;
(F) provide Indian tribes the necessary equipment
for detection, protection, and decontamination in
emergencies involving weapons of mass destruction;
(G) provide Indian tribes with emergency
preparedness training and exercise programs and further
assistance for any emergency, including natural
disasters or disease;
(H) include Indian tribes in all facets of
research, development, resource assessment, and risk
analysis in the same manner as State and local
governments; and
(I) include Indian tribes, as appropriate, in the
coordination of the Homeland Security Department's
Immigration and Nationality functions in the same
manner as State and local law enforcement entities.
(2) Duties of the director.--The Director shall--
(A) coordinate homeland security activities among
Indian tribes and related Federal agencies, including
integration and coordination of the efforts of the
Department of Homeland Security and Indian tribes to
prepare for, prevent, protect against, respond to, and
recover from terrorist attacks;
(B) provide strategic integration to complement the
operational consolidation of the various directorates
within the Department of Homeland Security, with
respect to Indian tribes;
(C) ensure that Indian tribes are included in the
gathering and analysis of terrorist threats and other
information in the same manner as Federal, State, and
local law enforcement entities;
(D) serve as the Secretary's key point of contact
for Indian tribes in need of assistance and information
homeland security grants for purposes of planning,
consultation, coordination, eligibility for grant
monies and other purposes to improve the United States
capacity to prepare, prevent and respond to terrorist
activities and to work with Indian tribes and executive
agencies in promoting homeland security;
(E) serve as the coordinating center intended to
facilitate communication between and integration with
Indian tribes and other Federal departments that have
homeland security responsibilities, including but not
limited to health surveillance, emergency preparation
and response, border security, critical infrastructure
protection, technology, and communication;
(F) establish a network through which the Federal
Government, Indian tribes, and State and local
governments work collaboratively on public health and
safety, terrorism detection, prevention, response, and
protection of critical infrastructure targets; and
(G) establish a mechanism for the distribution of
warnings and information to tribal communities.
(c) Treatment of Indian Tribes as States.--
(1) In general.--The Secretary shall--
(A) treat Indian tribes as States, as appropriate,
for the purpose of homeland security consultation,
planning, coordination, bioterrorism preparedness,
prevention, and response, emergency preparedness and
response, border and transportation security, and for
other purposes related to protecting the homeland;
(B) include Indian tribes in funding methodologies
for purposes of allocating any financial resources; and
(C) support and facilitate the capacity necessary
for the Indian Health Service and Bureau of Indian
Affairs to respond to the homeland security needs of
American Indians and Alaska Natives, without
jeopardizing their non-security missions.
(2) Discretionary authority.--The Secretary may delegate to
such Indian tribes primary responsibility for homeland security
activities within its respective jurisdiction.
(d) Information Sharing.--The Secretary shall provide assistance to
enhance information technology capabilities of Indian tribes and
ensure--
(1) the active participation of Indian tribes in the
coordination with Federal, State, and local governments and the
private sector as related to Homeland Security activities; and
(2) provide Indian tribes access to the same type of
information being exchanged between Federal, State, and local
authorities for the purpose of providing government personnel,
agencies, and authorities, with appropriate intelligence
information, including warnings, regarding threats posed by
terrorism in a timely and secure manner.
(e) Federal Grants.--
(1) General eligibility.--Indian tribes shall be eligible
to apply for, receive, direct, and supervise any homeland
security-related Federal grant programs.
(2) Authority to award grants.--The Secretary may award
grants to Indian tribes for the following purposes:
(A) Planning, consultation, and coordination to
improve infrastructure, to prevent terrorist
activities.
(B) Training and education of employees responsible
for public health, safety and emergency response
activities.
(C) Addressing communication gaps and
infrastructure needs related to homeland security.
(D) Increasing the capacity of Indian tribes to
help prepare, prevent, and respond to terrorist
activities and other public health and safety
emergencies.
(E) Development of a comprehensive plan to help
prepare, prevent, and respond to terrorist activities
and other public health and safety emergencies.
(F) Implementation of plans to help prepare,
prevent, and respond to terrorist activities and other
public health and safety emergencies.
(G) The preparation of reports assessing the
emergency preparedness of Indian tribes, including an
assessment of Indian tribes' coordination with the
Department.
(H) Such other purposes related to the purposes of
this Act the Secretary considers appropriate.
(f) Technical Assistance.--The Secretary shall--
(1) directly or by contract, provide Indian tribes with
technical assistance in developing, implementing and managing
emergency response plans.
(2) Ensure that legal, financial, and other expertise of
the Department of Homeland Security is made fully available in
an advisory capacity to Indian tribes to assist in the
development, implementation, and management of emergency
response plans.
(3) Provide Department of Homeland Security programs
designed to provide legal, accounting, financial, or technical
assistance to eligible Indian tribes.
(4) Facilitate cooperation with the heads of appropriate
Federal agencies working on Homeland Security initiatives.
(5) Any other activity that the Secretary, in consultation
with the Director, considers appropriate to carry out this
section.
(g) Assessment.--Not later than 6 months after the date of the
enactment of this Act, the Secretary shall submit an assessment report
detailing the baseline readiness of Indian tribes to the Committee on
Indian Affairs of the Senate and the Committee on Resources of the
House of Representatives. In addition to an assessment of baseline
readiness, the report shall contain any legislative recommendations
necessary to improve coordination and integration of Indian tribes in
the National Homeland Security Strategy.
(h) Reporting.--The Secretary shall determine the effectiveness of
the Office through the preparation of reports assessing the emergency
preparedness of Indian tribes, including an assessment of Indian
tribes' coordination with the Department of Homeland Security.
(i) Prohibition.--The Secretary may not provide assistance under
this section for any activity related to the operation of a gaming
activity on Indian lands pursuant to the Indian Gaming Regulatory Act
(25 U.S.C. 2701 et seq.).

SEC. 5. REPORT TO CONGRESS.

(a) In General.--Not later than 1 year after the date of the
enactment of this Act, and annually thereafter, the Secretary, in
consultation with the Director, shall prepare and submit to the
Committee on Indian Affairs of the Senate and the Committee on
Resources of the House of Representatives a report on the operation of
the Office.
(b) Contents of Report.--Each report prepared under subsection (a)
shall include--
(1) for the period covered by the report, a summary of the
activities conducted by the Secretary, in carrying out
subsections (b) through (h) of section 4; and
(2) any recommendations for legislation that the Secretary,
in consultation with the Director, determines to be necessary
to carry out such sections.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

There are authorized to be appropriated such sums are necessary to
carry out this Act, to remain available until expended.
Example Output: Tribal Government Homeland Security Coordination and Integration Act - Establishes the Office of Tribal Government Homeland Security (Office) within the Department of Homeland Security. Requires the Secretary of Homeland Security to appoint a Director to head the Office.

Prescribes the Secretary's and the Director's duties of coordination, infrastructure and equipment readiness, training, and inclusion of Indian tribes in homeland security preparedness.

Requires the Secretary to treat Indian tribes as states, as appropriate for the purpose of homeland security. Authorizes the Secretary to delegate to Indian tribes primary responsibility for homeland security activities within their respective jurisdictions. Requires the Secretary to integrate the roles of the Bureau of Indian Affairs and Indian Health Services with regard to homeland security.

Requires the Secretary to provide assistance to enhance information technology capabilities of tribes and ensure the participation of Indian tribes in the coordination with federal, state, and local governments and the private sector as related to Homeland Security activities.

Declares Indian tribes to be eligible to apply for, receive, direct, and supervise any homeland security-related federal grant program.

Authorizes the Secretary to award grants to Indian tribes for specified homeland security purposes.

Requires the Secretary to provide Indian tribes with: (1) technical assistance in developing, implementing, and managing emergency response plans; (2) Department of Homeland Security expertise and programs; (3) the cooperation of the heads of appropriate Federal agencies; and (4) any other activity the Secretary considers appropriate to provide homeland security technical assistance to Indian tribes.

Example Input: SECTION 1. INCENTIVES FOR BIODIESEL.

(a) Credit for Biodiesel Used as a Fuel.--Subpart D of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
(relating to business related credits) is amended by inserting after
section 40 the following new section:

''SEC. 40A. BIODIESEL USED AS FUEL.

''(a) General Rule.--For purposes of section 38, the biodiesel
fuels credit determined under this section for the taxable year is an
amount equal to the biodiesel mixture credit.
''(b) Definition of Biodiesel Mixture Credit.--For purposes of this
section--
''(1) Biodiesel mixture credit.--
''(A) In general.--The biodiesel mixture credit of
any taxpayer for any taxable year is the sum of the
products of the biodiesel mixture rate for each
qualified biodiesel mixture and the number of gallons
of such mixture of the taxpayer for the taxable year.
''(B) Biodiesel mixture rate.--For purposes of
subparagraph (A), the biodiesel mixture rate for each
qualified biodiesel mixture shall be--
''(i) in the case of a mixture with only
biodiesel V, 1 cent for each whole percentage
point (not exceeding 10 percentage points) of
biodiesel V in such mixture, and
''(ii) in the case of a mixture with
biodiesel NV, or a combination of biodiesel V
and biodiesel NV, 0.5 cent for each whole
percentage point (not exceeding 10 percentage
points) of such biodiesel in such mixture.
''(2) Qualified biodiesel mixture.--
''(A) In general.--The term 'qualified biodiesel
mixture' means a mixture of diesel and biodiesel V or
biodiesel NV which--
''(i) is sold by the taxpayer producing
such mixture to any person for use as a fuel,
or
''(ii) is used as a fuel by the taxpayer
producing such mixture.
''(B) Sale or use must be in trade or business, in
off-highway use, etc.--
''(i) In general.--Biodiesel V or biodiesel
NV used in the production of a qualified
biodiesel mixture shall be taken into account--
''(I) only if the sale or use
described in subparagraph (A) is in a
trade or business of the taxpayer,
''(II) for the taxable year in
which such sale or use occurs, and
''(III) only if the sale or use
described in subparagraph (A) is
ultimately for use in a vehicle which
at the time of use will not be
registered and is not required to be
registered for highway use under the
laws of any State or foreign country.
''(ii) Certification for biodiesel v.--
Biodiesel V used in the production of a
qualified biodiesel mixture shall be taken into
account only if the taxpayer described in
subparagraph (A) obtains a certification from
the producer of the biodiesel V which
identifies the product produced.
''(C) Casual off-farm production not eligible.--No
credit shall be allowed under this section with respect
to any casual off-farm production of a qualified
biodiesel mixture.
''(c) Definitions and Special Rules.--For purposes of this
section--
''(1) Biodiesel v defined.--The term 'biodiesel V' means
the monoalkyl esters of long chain fatty acids derived solely
from virgin vegetable oils for use in compressional-ignition
(diesel) engines. Such term shall include esters derived from
vegetable oils from corn, soybeans, sunflower seeds,
cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds,
rice bran, and mustard seeds.
''(2) Biodiesel nv defined.--The term 'biodiesel nv' means
the monoalkyl esters of long chain fatty acids derived from
nonvirgin vegetable oils or animal fats for use in
compressional-ignition (diesel) engines.
''(3) Registration requirements.--The terms 'biodiesel V'
and 'biodiesel NV' shall only include a biodiesel which meets--
''(A) the registration requirements for
fuels and fuel additives established by the
Environmental Protection Agency under section
211 of the Clean Air Act (42 U.S.C. 7545), and
''(B) the requirements of the American
Society of Testing and Materials D6751.
''(4) Biodiesel mixture not used as a fuel, etc.--
''(A) Imposition of tax.--If--
''(i) any credit was determined under this
section with respect to biodiesel V or
biodiesel NV used in the production of any
qualified biodiesel mixture, and
''(ii) any person--
''(I) separates such biodiesel from
the mixture, or
''(II) without separation, uses the
mixture other than as a fuel,
then there is hereby imposed on such person a
tax equal to the product of the biodiesel
mixture rate applicable under subsection
(b)(1)(B) and the number of gallons of the
mixture.
''(B) Applicable laws.--All provisions of law,
including penalties, shall, insofar as applicable and
not inconsistent with this section, apply in respect of
any tax imposed under subparagraph (A) as if such tax
were imposed by section 4081 and not by this chapter.
''(5) Pass-thru in the case of estates and trusts.--Under
regulations prescribed by the Secretary, rules similar to the
rules of subsection (d) of section 52 shall apply.
''(d) Election To Have Biodiesel Fuels Credit Not Apply.--
''(1) In general.--A taxpayer may elect to have this
section not apply for any taxable year.
''(2) Time for making election.--An election under
paragraph (1) for any taxable year may be made (or revoked) at
any time before the expiration of the 3-year period beginning
on the last date prescribed by law for filing the return for
such taxable year (determined without regard to extensions).
''(3) Manner of making election.--An election under
paragraph (1) (or revocation thereof) shall be made in such
manner as the Secretary may by regulations prescribe.''.
(b) Credit Treated as Part of General Business Credit.--Section
38(b) of such Code is amended by striking ''plus'' at the end of
paragraph (14), by striking the period at the end of paragraph (15) and
inserting '', plus'', and by adding at the end the following new
paragraph:
''(16) the biodiesel fuels credit determined under section
40A(a).''.
(c) Conforming Amendments.--
(1) Section 39(d) of such Code is amended by adding at the
end the following new paragraph:
''(11) No carryback of biodiesel fuels credit before
january 1, 2004.--No portion of the unused business credit for
any taxable year which is attributable to the biodiesel fuels
credit determined under section 40A may be carried back to a
taxable year beginning before January 1, 2004.''.
(2) Section 196(c) of such Code is amended by striking
''and'' at the end of paragraph (9), by striking the period at
the end of paragraph (10), and by adding at the end the
following new paragraph:
''(11) the biodiesel fuels credit determined under section
40A(a).''.
(3) Section 6501(m) of such Code is amended by inserting
''40A(e),'' after ''40(f),''.
(4) The table of sections for subpart D of part IV of
subchapter A of chapter 1 of such Code is amended by adding
after the item relating to section 40 the following new item:

''Sec. 40A. Biodiesel used as fuel.''.
(d) Effective Date.--The amendments made by this subsection shall
apply to taxable years beginning after December 31, 2003.
Example Output:
Amends the Internal Revenue Code to allow a business tax credit for the production and use of biodiesel fuel. Specifies the required mixture rate for biodiesel fuel eligible for the credit. Requires, for purposes of the credit: (1) certification from the producer identifying the product; (2) sale of the fuel for use in a trade or business; and (3) sale of the fuel for use in a vehicle that is not registered for highway use. Imposes a tax for biodiesel mixture which is not used as fuel, but for which a credit was taken.