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

Input: Consider Input: TITLE I--MODIFICATION OF PROVISIONS RELATING TO DRAWBACK CLAIMS

SEC. 101. MERCHANDISE NOT CONFORMING TO SAMPLE OR SPECIFICATIONS.

Section 313(c) of the Tariff Act of 1930 (19 U.S.C. 1313(c)), is
amended to read as follows:
''(c) Merchandise Not Conforming to Sample or Specifications.--
''(1) Conditions for drawback.--Upon the exportation or
destruction under the supervision of the Customs Service of
articles or merchandise--
''(A) upon which the duties have been paid,
''(B) which has been entered or withdrawn for
consumption,
''(C) which is--
''(i) not conforming to sample or
specifications, shipped without the consent of
the consignee, or determined to be defective as
of the time of importation, or
''(ii) ultimately sold at retail and for
any reason returned to and accepted by the
importer or the claimant under the provisions
of the importer's or claimant's merchandise
warranty provision, and
''(D) which, within 3 years after the date of
importation or withdrawal, as applicable, has been
exported or destroyed under the supervision of the
Customs Service,
the full amount of the duties paid upon such merchandise, less
1 percent, shall be refunded as drawback.
''(2) Designation of import entries.--Notwithstanding
paragraph (1), for purposes of paragraph (1)(C)(ii), drawback
may be claimed by designating any entry of merchandise that was
imported within 1 year before the date of exportation or
destruction of the merchandise described in paragraph (1) under
the supervision of the Customs Service. The returned
merchandise, at the time of its importation, must be
commercially interchangeable with the merchandise designated
for drawback.
''(3) When drawback certificates not required.--For
purposes of this subsection, drawback certificates are not
required if the drawback claimant and the importer are the same
party, or if the drawback claimant is a drawback successor to
the importer as defined in subsection (s)(3).''.

SEC. 102. TIME LIMITATION ON EXPORTATION OR DESTRUCTION.

Section 313(i) of the Tariff Act of 1930 (19 U.S.C. 1313(j)), is
amended--
(1) by striking ''No'' and inserting ''Unless otherwise
provided for in this section, no''; and
(2) by inserting '', or destroyed under the supervision of
the Customs Service,'' after ''exported''.

SEC. 103. USE OF DOMESTIC MERCHANDISE ACQUIRED IN EXCHANGE FOR IMPORTED
MERCHANDISE OF SAME KIND AND QUALITY.

Section 313(k) of the Tariff Act of 1930 (19 U.S.C. 1313(k)), is
amended--
(1) by striking ''(k)'' and inserting ''(k)(1)''; and
(2) by adding at the end the following new paragraph:
''(2) For purposes of subsections (a) and (b), the use of
any domestic merchandise acquired in exchange for a drawback
product of the same kind and quality shall be treated as the
use of such drawback product if no certificate of delivery or
certificate of manufacture and delivery pertaining to such
drawback product is issued, other than that which documents the
product's manufacture and delivery. As used in this paragraph,
the term 'drawback product' means any domestically produced
product manufactured with imported merchandise that is subject
to drawback.''

SEC. 104. PACKAGING MATERIAL.

Section 313(q) of the Tariff Act of 1930 (19 U.S.C. 1313(q)), is
amended to read as follows:
''(q) Packaging Material.--
''(1) Packaging material under subsections (c) and (j).--
Packaging material, whether imported and duty paid, and claimed
for drawback under either subsection (c) or (j)(1), or imported
and duty paid, or substituted, and claimed for drawback under
subsection (j)(2), shall be eligible for drawback, upon
exportation or destruction, of 99 percent of any duty, tax, or
fee imposed under Federal law on such imported material.
''(2) Packaging material under subsections (a) and (b).--
Packaging material that is manufactured or produced under
subsection (a) or (b) shall be eligible for drawback, upon
exportation or destruction, of 99 percent of any duty, tax, or
fee imposed under Federal law on the imported or substituted
merchandise used to manufacture or produce such material.
''(3) Contents.--Packaging material described in paragraphs
(1) and (2) shall be eligible for drawback whether or not they
contain articles or merchandise, and whether or not any
articles or merchandise they contain are eligible for drawback.
''(4) Employing packaging material for its intended purpose
prior to exportation.--The use of any packaging material for
its intended purpose prior to exportation or destruction shall
not be treated as a use of such material prior to exportation
or destruction for purposes of applying subsection (a), (b), or
(c), or paragraph (1)(B) or (2)(C)(i) or subsection (j).''.

SEC. 105. LIMITATION ON LIQUIDATION.

Section 504 of the Tariff Act of 1930 (19 U.S.C. 1504) is amended--
(1) by striking subsections (a) and (b) and inserting the
following:
''(a) Liquidation.--
''(1) Entries for consumption.--Unless an entry of
merchandise for consumption is extended by statute or court
order, except as provided in section 751(a)(3), an entry of
merchandise for consumption not liquidated within 1 year from--
''(A) the date of entry of such merchandise,
''(B) the date of the final withdrawal of all such
merchandise covered by a warehouse entry,
''(C) the date of withdrawal from warehouse of such
merchandise for consumption if, pursuant to regulations
issued under section 505(a), duties may be deposited
after the filing of any entry or withdrawal from
warehouse, or
''(D) if a reconciliation is filed, or should have
been filed, the date of the filing under section 484 or
the date the reconciliation should have been filed,
shall be deemed liquidated at the rate of duty, value,
quantity, and amount of duties asserted at the time of entry by
the importer of record. Notwithstanding section 500(e), notice
of liquidation need not be given of an entry deemed liquidated.
''(2) Entries or claims for drawback.--
''(A) In general.--Except as provided in
subparagraph (B), unless an entry or claim for drawback
is extended under subsection (b) or suspended as
required by statute or court order, an entry or claim
for drawback not liquidated within 1 year from the date
of entry or claim shall be deemed liquidated at the
drawback amount asserted by the claimant at the time of
entry or claim. Notwithstanding section 500(c), notice
of liquidation need not be given of an entry deemed
liquidated.
''(B) Exception.--An entry or claim for drawback
filed before the date of the enactment of this
paragraph, the liquidation of which is not final as of
the date of the enactment of this paragraph, shall be
deemed liquidated on the date that is 1 year after the
date of the enactment of this paragraph at the drawback
amount asserted by the claimant at the time of the
entry or claim.
''(3) Payments or refunds.--Payment or refund of duties
owed pursuant to paragraph (1) or (2) shall be made to the
importer of record or drawback claimant, as the case may be,
not later than 90 days after liquidation.
''(b) Extension.--The Secretary may extend the period in which to
liquidate an entry if--
''(1) the information needed for the proper appraisement or
classification of the imported or withdrawn merchandise, or for
determining the correct drawback amount, or for ensuring
compliance with applicable law, is not available to the Customs
Service; or
''(2) the importer of record or drawback claimant, as the
case may be, requests such extension and shows good cause
therefor.
The Secretary shall give notice of an extension under this subsection
to the importer of record or drawback claimant, as the case may be, and
the surety of such importer of record or drawback claimant. Notice
shall be in such form and manner (which may include electronic
transmittal) as the Secretary shall by regulation prescribe. Any entry
the liquidation of which is extended under this subsection shall be
treated as having been liquidated at the rate of duty, value, quantity,
and amount of duty asserted at the time of entry by the importer of
record, or the drawback amount asserted at the time of entry by the
drawback claimant, at the expiration of 4 years from the applicable
date specified in subsection (a).'';
(2) in subsection (c)--
(A) by inserting ''or drawback claimant, as the
case may be,'' after ''to the importer of record''; and
(B) by inserting ''or drawback claimant'' after
''of such importer of record''; and
(3) in subsection (d), by striking the period at the end
and inserting ''or (in the case of a drawback entry or claim)
at the drawback amount asserted at the time of entry by the
drawback claimant.''.

SEC. 106. PENALTIES FOR FALSE DRAWBACK CLAIMS.

Section 593A(h) of the Tariff Act of 1930 (19 U.S.C. 1593a(h)) is
amended by striking ''subsection (g)'' and inserting ''subsections (c)
and (g)''.

SEC. 107. EFFECTIVE DATE.

(a) Sections 101, 102, 103, 104, and 106.--The amendments made by
sections 101, 102, 103, 104, and 106 shall take effect on the date of
the enactment of this Act, and shall apply to--
(1) any drawback entry filed on and after such date of
enactment; and
(2) any drawback entry filed before such date of enactment if
the liquidation of the entry is not final on such date of
enactment.
(b) Section 105.--The amendments made by section 105 shall take
effect on the date of the enactment of this Act, and shall apply to--
(1) any entry of merchandise for consumption or entry or
claim for drawback filed on and after such date of enactment;
and
(2) any entry or claim for drawback filed before such date of
enactment if the liquidation of the entry or claim is not final
on such date of enactment.

TITLE II--LIQUIDATION OR RELIQUIDATION OF CERTAIN ENTRIES

SEC. 201. LIQUIDATION OR RELIQUIDATION OF CERTAIN ENTRIES.

(a) In General.--Notwithstanding section 514 of the Tariff Act of
1930 (19 U.S.C. 1514) or any other provision of law, and subject to
subsection (b), the United States Customs Service shall, not later than
180 days after the receipt of the request described in subsection (b),
liquidate or reliquidate each entry described in subsection (d) by
applying the column 1 general rate of duty of the Harmonized Tariff
Schedule of the United States to each entry that is liquidated or
reliquidated, regardless of whether the entry was made under the column
1 special rate of duty of such schedule.
(b) Requests.--Liquidation or reliquidation may be made under
subsection (a) with respect to an entry described in subsection (d)
only upon a request therefor is filed with the Customs Service.
(c) Payment of Amounts Due.--Any amounts due to the United States
pursuant to the liquidation or reliquidation of an entry under
subsection (a) shall be paid not later than 180 days after the date of
such liquidation or reliquidation.
(d) Affected Entries.--The entries referred to in subsection (a),
filed at the ports of Laredo, Texas (designated as port of entry 2304),
Hidalgo, Texas (designated as port of entry 2305), and Wilmington,
Delaware (designated as port of entry 1103), are as follows:

------------------------------------------------------------------------
Port of Entry Date of Entry
------------------------------------------------------------------------
95300618568 2305 02/22/95
95300618576 2305 02/22/95
95300619236 2305 02/27/95
95300619277 2305 02/27/95
95300619806 2305 03/02/95
95300619871 2305 03/02/95
95300620142 2305 03/07/95
95300620176 2305 03/03/95
95300620184 2305 03/03/95
95300620911 2305 03/07/95
95300635133 2305 04/07/95
95300635141 2305 04/07/95
95300635950 2305 04/12/95
95300635968 2305 04/12/95
95300636370 2305 04/14/95
95300636388 2305 04/14/95
95300640554 2305 05/09/95
95300640653 2305 05/10/95
95300656592 2304 11/05/95
95300657665 2304 11/29/95
95300657756 2304 12/02/95
95300658358 2304 12/16/95
95300658408 2304 12/17/95
95300658572 2304 12/19/95
95300658648 2304 12/22/95
95300658754 2304 12/22/95
95300658945 2304 12/27/95
95300659018 2304 12/28/95
95300659117 2304 12/29/95
95300659208 2304 01/02/96
95300659398 2304 01/05/96
95300659513 2304 01/08/96
95300659547 2304 01/09/96
95300659679 2304 01/11/96
95300659737 2304 01/14/96
95300659794 2304 01/13/96
95300659810 2304 01/14/96
95300659844 2304 01/15/96
95300659851 2304 01/15/96
95300659901 2304 01/16/96
95300659919 2304 01/16/96
95300659935 2304 01/17/96
95300660065 2304 01/18/96
95300660107 2304 01/19/96
95300660172 2304 01/22/96
95300660180 2304 01/22/96
95300660248 2304 01/22/96
95300660362 2304 01/23/96
95300660388 2304 01/24/96
95300660560 2304 01/25/96
95300660743 2304 01/27/96
95300660818 2304 01/29/96
95300660826 2304 01/29/96
95300704053 2305 05/16/95
95300704061 2305 05/16/95
95300704889 2305 05/22/95
95300704897 2305 05/22/95
95300705886 2305 05/31/95
95300705969 2305 05/30/95
95300706900 2305 06/09/95
95300706926 2305 06/09/95
95300752656 2305 02/02/96
95300752698 2305 02/04/96
95300752805 2305 02/05/96
95300752813 2305 02/05/96
95300752870 2305 02/06/96
95300752904 2305 02/06/96
95300753001 2305 02/07/96
95300753076 2305 02/09/96
R7410350736 1103 11/29/95
R7410350769 1103 11/29/95
R7410350801 1103 11/29/95
R7410350835 1103 11/29/95
T8500081575 2305 06/16/95
T8500081591 2305 06/16/95
T8500081716 2305 06/20/95
T8500081724 2305 06/20/95
T8500081815 2305 06/27/95
T8500081823 2305 06/28/95
T8500081922 2305 06/27/95
T8500081930 2305 06/27/95
T8500082052 2305 07/01/95
T8500082060 2305 07/01/95
T8500082326 2305 07/14/95
T8500082342 2305 07/14/95
T8500082458 2305 07/22/95
T8500082482 2305 07/22/95
T8500082508 2305 07/24/95
T8500082516 2305 07/24/95
T8500082581 2305 07/30/95
T8500082599 2305 07/30/95
T8500082656 2305 08/03/95
T8500082664 2305 08/03/95
T8500082748 2305 08/09/95
T8500082797 2305 08/10/95
T8500082839 2305 08/14/95
T8500082847 2305 08/14/95
T8500084462 2305 10/22/95
------------------------------------------------------------------------

Output: Amends the Tariff Act of 1930 to revise provisions requiring a refund of duties (drawback) on articles or merchandise which has been exported or destroyed under the supervision of the Customs Service within three years after importation or withdrawal, and which, among other things, is ultimately sold at retail and for any reason returned to and accepted by the importer or the claimant under the provisions of the importer's or claimant's merchandise warranty provision. Authorizes a drawback to be claimed by designating any entry of such merchandise that was imported within one year before its exportation or destruction. Prohibits the allowance of a drawback unless the completed article is exported or destroyed under the supervision of the Customs Service within five years after its importation.Sets forth drawback requirements with regard to: (1) use of domestic merchandise acquired in exchange for imported merchandise of same kind and quality; (2) packaging material; and (3) liquidation of entries.Sets forth penalties for false drawback claims.Provides for the liquidation or reliquidation of certain entries filed at the ports of Laredo, Texas, Hidalgo, Texas, and Wilmington, Delaware.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Women's Health Research and
Prevention Amendments of 1998''.

TITLE I--PROVISIONS RELATING TO WOMEN'S HEALTH RESEARCH AT NATIONAL
INSTITUTES OF HEALTH

SEC. 101. RESEARCH ON DRUG DES; NATIONAL PROGRAM OF EDUCATION.
(a) Research.--Section 403A(e) of the Public Health Service Act (42
U.S.C. 283a(e)) is amended by striking ''1996'' and inserting ''2003''.
(b) National Program for Education of Health Professionals and
Public.--Title XVII of the Public Health Service Act (42 U.S.C. 300u et
seq.) is amended by adding at the end the following:

''education regarding des

''Sec. 1710. (a) In General.--The Secretary, acting through the
heads of the appropriate agencies of the Public Health Service, shall
carry out a national program for the education of health professionals
and the public with respect to the drug diethylstilbestrol (commonly
known as DES). To the extent appropriate, such national program shall
use methodologies developed through the education demonstration program
carried out under section 403A. In developing and carrying out the
national program, the Secretary shall consult closely with
representatives of nonprofit private entities that represent
individuals who have been exposed to DES and that have expertise in
community-based information campaigns for the public and for health
care providers. The implementation of the national program shall begin
during fiscal year 1999.
''(b) Authorization of Appropriations.--For the purpose of carrying
out this section, there are authorized to be appropriated such sums as
may be necessary for each of the fiscal years 1999 through 2003. The
authorization of appropriations established in the preceding sentence
is in addition to any other authorization of appropriation that is
available for such purpose.''.
SEC. 102. RESEARCH ON OSTEOPOROSIS, PAGET'S DISEASE, AND RELATED
BONE DISORDERS.
Section 409A(d) of the Public Health Service Act (42 U.S.C.
284e(d)) is amended by striking ''and 1996'' and inserting ''through
2003''.

SEC. 103. RESEARCH ON CANCER.

(a) Research on Breast Cancer.--Section 417B(b)(1) of the Public
Health Service Act (42 U.S.C. 286a-8(b)(1)) is amended--
(1) in subparagraph (A), by striking ''and 1996'' and inserting
''through 2003''; and
(2) in subparagraph (B), by striking ''and 1996'' and inserting
''through 2003''.
(b) Research on Ovarian and Related Cancer Research.--Section
417B(b)(2) of the Public Health Service Act (42 U.S.C. 286a-8(b)(2)) is
amended by striking ''and 1996'' and inserting ''through 2003''.
SEC. 104. RESEARCH ON HEART ATTACK, STROKE, AND OTHER
CARDIOVASCULAR DISEASES IN WOMEN.
Subpart 2 of part C of title IV of the Public Health Service Act
(42 U.S.C. 285b et seq.) is amended by inserting after section 424 the
following:

''heart attack, stroke, and other cardiovascular diseases in women

''Sec. 424A. (a) In General.--The Director of the Institute shall
expand, intensify, and coordinate research and related activities of
the Institute with respect to heart attack, stroke, and other
cardiovascular diseases in women.
''(b) Coordination With Other Institutes.--The Director of the
Institute shall coordinate activities under subsection (a) with similar
activities conducted by the other national research institutes and
agencies of the National Institutes of Health to the extent that such
Institutes and agencies have responsibilities that are related to heart
attack, stroke, and other cardiovascular diseases in women.
''(c) Certain Programs.--In carrying out subsection (a), the
Director of the Institute shall conduct or support research to expand
the understanding of the causes of, and to develop methods for
preventing, cardiovascular diseases in women. Activities under such
subsection shall include conducting and supporting the following:
''(1) Research to determine the reasons underlying the
prevalence of heart attack, stroke, and other cardiovascular
diseases in women, including African-American women and other women
who are members of racial or ethnic minority groups.
''(2) Basic research concerning the etiology and causes of
cardiovascular diseases in women.
''(3) Epidemiological studies to address the frequency and
natural history of such diseases and the differences among men and
women, and among racial and ethnic groups, with respect to such
diseases.
''(4) The development of safe, efficient, and cost-effective
diagnostic approaches to evaluating women with suspected ischemic
heart disease.
''(5) Clinical research for the development and evaluation of
new treatments for women, including rehabilitation.
''(6) Studies to gain a better understanding of methods of
preventing cardiovascular diseases in women, including applications
of effective methods for the control of blood pressure, lipids, and
obesity.
''(7) Information and education programs for patients and
health care providers on risk factors associated with heart attack,
stroke, and other cardiovascular diseases in women, and on the
importance of the prevention or control of such risk factors and
timely referral with appropriate diagnosis and treatment. Such
programs shall include information and education on health-related
behaviors that can improve such important risk factors as smoking,
obesity, high blood cholesterol, and lack of exercise.
''(d) Authorization of Appropriations.--For the purpose of carrying
out this section, there are authorized to be appropriated such sums as
may be necessary for each of the fiscal years 1999 through 2003. The
authorization of appropriations established in the preceding sentence
is in addition to any other authorization of appropriation that is
available for such purpose.''.

SEC. 105. AGING PROCESSES REGARDING WOMEN.

Section 445H of the Public Health Service Act (42 U.S.C. 285e-10)
is amended--
(1) by striking ''The Director'' and inserting ''(a) The
Director''; and
(2) by adding at the end the following subsection:
''(b) For the purpose of carrying out this section, there are
authorized to be appropriated such sums as may be necessary for each of
the fiscal years 1999 through 2003. The authorization of appropriations
established in the preceding sentence is in addition to any other
authorization of appropriation that is available for such purpose.''.

SEC. 106. OFFICE OF RESEARCH ON WOMEN'S HEALTH.

Section 486(d)(2) of the Public Health Service Act (42 U.S.C.
287d(d)(2)) is amended by striking ''Director of the Office'' and
inserting ''Director of NIH''.

TITLE II--PROVISIONS RELATING TO WOMEN'S HEALTH AT CENTERS FOR DISEASE
CONTROL AND PREVENTION

SEC. 201. NATIONAL CENTER FOR HEALTH STATISTICS.

Section 306(n) of the Public Health Service Act (42 U.S.C. 242k(n))
is amended--
(1) in paragraph (1), by striking ''through 1998'' and
inserting ''through 2003''; and
(2) in paragraph (2), by striking ''through 1998'' and
inserting ''through 2003''.

SEC. 202. NATIONAL PROGRAM OF CANCER REGISTRIES.

Section 399L(a) of the Public Health Service Act (42 U.S.C. 280e-
4(a)) is amended by striking ''through 1998'' and inserting ''through
2003''.
SEC. 203. NATIONAL BREAST AND CERVICAL CANCER EARLY DETECTION
PROGRAM.
(a) Services.--Section 1501(a)(2) of the Public Health Service Act
(42 U.S.C. 300k(a)(2)) is amended by inserting before the semicolon the
following: ''and support services such as case management''.
(b) Providers of Services.--Section 1501(b) of the Public Health
Service Act (42 U.S.C. 300k(b)) is amended--
(1) in paragraph (1), by striking ''through grants'' and all
that follows and inserting the following: ''through grants to
public and nonprofit private entities and through contracts with
public and private entities.''; and
(2) by striking paragraph (2) and inserting the following:
''(2) Certain applications.--If a nonprofit private entity and
a private entity that is not a nonprofit entity both submit
applications to a State to receive an award of a grant or contract
pursuant to paragraph (1), the State may give priority to the
application submitted by the nonprofit private entity in any case
in which the State determines that the quality of such application
is equivalent to the quality of the application submitted by the
other private entity.''.
(c) Authorizations of Appropriations.--
(1) Supplemental grants for additional preventive health
services.--Section 1509(d)(1) of the Public Health Service Act (42
U.S.C. 300n-4a(d)(1)) is amended by striking ''through 1998'' and
inserting ''through 2003''.
(2) General program.--Section 1510(a) of the Public Health
Service Act (42 U.S.C. 300n-5(a)) is amended by striking ''through
1998'' and inserting ''through 2003''.
SEC. 204. CENTERS FOR RESEARCH AND DEMONSTRATION OF HEALTH
PROMOTION.
Section 1706(e) of the Public Health Service Act (42 U.S.C. 300u-
5(e)) is amended by striking ''through 1998'' and inserting ''through
2003''.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.

Output: TABLE OF CONTENTS:
Title I: Provisions Relating to Women's Health Research at
National Institutes of Health
Title II: Provisions Relating to Women's Health at Centers
for Disease Control and Prevention
Women's Health Research and Prevention Amendments of 1998 -
Title I: Provisions Relating to Women's Health Research at National Institutes of Health
- Amends the Public Health Service Act to extend the authorization of appropriations for programs regarding diethylstilbestrol (DES).
Mandates a program of education of health professionals and the public concerning DES. Authorizes appropriations.
(Sec. 102) Extends the authorizations of appropriations for: (1) research on osteoporosis, Paget's disease, and related bone disorders; (2) breast cancer programs; and (3) programs on ovarian and other cancers of the reproductive system of women.
(Sec. 104) Mandates expansion, intensification, and coordination of research and related activities of the National Heart, Lung, and Blood Institute regarding heart attack, stroke, and other cardiovascular diseases in women. Authorizes appropriations.
(Sec. 105) Extends the authorization of appropriations for research on the aging processes of women.
(Sec. 106) Requires that the Director of the National Institutes of Health (currently, the Director of the Office of Research on Women's Health) appoint members of the Advisory Committee on Women's Health.
Title II: Provisions Relating to Women's Health at Centers for Disease Control and Prevention
- Extends the authorization of appropriations for the National Center for Health Statistics and the National Program of Cancer Registries.
(Sec. 203) Authorizes grants to States to ensure the provision to women screened for breast or cervical cancer of support services such as case management. Allows certain breast and cervical cancer programs to be carried out through grants to public and nonprofit private entities and contracts with public or private entities (currently, through grants and contracts with public or nonprofit private entities). Allows a State to give priority to a nonprofit entity over an entity that is not a nonprofit if the quality of the entities' applications are equivalent. Extends authorizations of appropriations for: (1) annual evaluations of programs relating to preventive health measures regarding breast and cervical cancers; and (2) various breast and cervical cancer preventive health measures.
(Sec. 204) Extends the authorization of appropriations for centers for research and demonstration regarding health promotion and disease prevention.

Input: Consider Input: SECTION 1. EXEMPTION FOR CERTAIN DIVIDENDS PAID BY REGULATED INVESTMENT
COMPANIES TO NONRESIDENT ALIENS EXPANDED AND MADE
PERMANENT.

(a) Expansion of Exemption for Interest-Related Dividends.--
(1) In general.--Subparagraph (E) of section 871(k)(1) of
the Internal Revenue Code of 1986 is amended by striking
clauses (iii) and (iv) and inserting the following new clauses:
''(iii) Any amount referred to in
subsection (i)(2)(A) (without regard to the
trade or business of the regulated investment
company) or in subsection (i)(2)(B).
''(iv) Any interest which is exempt from
tax under section 103 or any other provision of
law without regard to the identity of the
holder.
''(v) Any other amount includible in gross
income that is determined by reference to an
interest rate and that would not be subject to
withholding under section 1441 if received by a
nonresident alien individual.
''(vi) Any amount includible in gross
income from sources without the United States.
''(vii) Any qualified income-related
dividend includible in gross income with
respect to stock of another regulated
investment company.''.
(2) Modification of exceptions.--Clause (i) of section
871(k)(1)(B) of such Code is amended by striking ''interest
(other than interest described in subparagraph (E)(i) or
(iii))'' and inserting ''interest described in subparagraph
(E)(ii) (and not described in subparagraph (E) (i), (iii), or
(iv))''.
(3) Conforming amendments.--
(A) Paragraph (1) of section 871(k) of such Code is
amended--
(i) by striking ''interest-related
dividend'' each place it appears in the text
and inserting ''qualified income-related
dividend'',
(ii) by striking ''qualified net interest
income'' each place it appears in the text and
inserting ''qualified net income'',
(iii) by striking ''qualified interest
income'' each place it appears in the text and
inserting ''qualified income'',
(iv) by striking ''Interest-related
dividends'' in the heading thereof and
inserting ''Qualified income-related
dividends'',
(v) by striking ''Interest related
dividend'' in the heading of subparagraph (C)
and inserting ''Qualified income-related
dividend'',
(vi) by striking ''Qualified net interest
income'' in the heading of subparagraph (D) and
inserting ''Qualified net income'', and
(vii) by striking ''Qualified interest
income'' in the heading of subparagraph (E) and
inserting ''Qualified income''.
(B) Paragraph (1) of section 881(e) of such Code is
amended--
(i) by striking ''interest-related
dividend'' each place it appears in
subparagraphs (A) and (B) and inserting
''qualified income-related dividend'',
(ii) by striking ''interest received'' in
subparagraph (B)(ii) and inserting ''interest
described in clause (ii) of section
871(k)(1)(E) (and not described in clause (i),
(iii), or (iv) of such section) received'',
(iii) by striking ''interest-related
dividend received'' in subparagraph (C) and
inserting ''qualified income-related dividend
received from a regulated investment company'',
(iv) by striking ''clause (i) or (iii)'' in
subparagraph (C) and inserting ''clause (i),
(iii), or (iv)'', and
(v) by striking ''Interest-related
dividends'' in the heading thereof and
inserting ''Qualified income-related
dividends''.
(b) Effective Date.--The amendments made by this section shall
apply to dividends with respect to taxable years of regulated
investment companies beginning after December 31, 2015.
Output: This bill amends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to expand the categories of interest-related dividends for which a tax exemption is allowed.