TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Missile Defense Defend and Deter Act
of 2016''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) It is in the highest strategic interest of the United
States to field a fully operational missile defense system to
defend against threats from intercontinental ballistic missiles
(ICBMs) of rogue nations, including North Korea and Iran.
(2) In the past year, the Democratic People's Republic of
Korea tested a nuclear weapon and an intercontinental ballistic
missile and has made claims that it now possesses the ability
to miniaturize a nuclear warhead.
(3) The ground-based midcourse defense (GMD) element of the
ballistic missile defense system (BMDS) is one of the most
critical capabilities needed to defend the United States
against threats from intercontinental ballistic missiles,
conventional and nuclear.
(4) The test program of the Missile Defense Agency provides
vital data to demonstrate the operational effectiveness,
suitability, and survivability of the ballistic missile defense
system, and it contributes to United States nonproliferation
goals by sending a very credible message to the international
community on the ability of the United States to defeat
ballistic missiles in flight, thus reducing their value to
potential adversaries.

SEC. 3. REQUIRED TESTING BY MISSILE DEFENSE AGENCY OF GROUND-BASED
MIDCOURSE DEFENSE ELEMENT OF BALLISTIC MISSILE DEFENSE
SYSTEM.

(a) Testing Required.--Except as provided in subsection (c), not
less frequently than once each fiscal year, the Director of the Missile
Defense Agency shall administer an intercept flight test of the ground-
based midcourse defense element of the ballistic missile defense
system.
(b) Requirements.--The Director shall ensure that each test carried
out under subsection (a) provides, when possible, for one or more of
the following:
(1) Validation of the operational effectiveness of the
ground-based midcourse defense element of the ballistic missile
defense system.
(2) Use of assets in their operational configuration
against an inventory of targets to assess all aspects of
ground-based midcourse defense elements of the ballistic
missile defense system performance in a variety of flight test
regimes.
(3) Use of operational doctrine and real-world constraints.
(4) Evaluation of new concepts of operations and exercising
tactics, techniques, and procedures.
(5) Mechanisms to assure the confidence of members of the
Armed Forces in the basic design of the ground-based midcourse
defense element of the ballistic missile defense system, its
hit-to-kill effectiveness, and its inherent operational
capability.
(c) Exceptions.--
(1) Nonintercept test.--The Director may forgo a test under
subsection (a) in a fiscal year if the Secretary of Defense, in
consultation with the Director, determines that conducting the
test would--
(A) jeopardize national security;
(B) not be successful due to specific ground-based
midcourse defense components needing a nonintercept
test; and
(C) likely lead to failure due to impractical time
considerations.
(2) Funding.--The Director may forgo a test under
subsection (a) in a fiscal year if the Secretary of Defense, in
consultation with the Director, determines that the test is not
sufficiently funded.
(3) National security waiver.--
(A) In general.--The Director may forgo a test
under subsection (a) in a fiscal year if the Secretary
of Defense, in consultation with the Director of the
Missile Defense Agency, Director of National
Intelligence, and the Commander of United States
Northern Command (NORTHCOM), determines that the
provision of testing as described in that subsection is
detrimental to the national security interests of the
United States.
(B) Notice required.--
(i) In general.--Not later than 30 days
after forgoing a test pursuant to subparagraph
(A), the Secretary shall submit to the
congressional defense committees notice
regarding the foregone test.
(ii) Elements.--Notice submitted under
clause (i) shall include the following:
(I) The rationale for forgoing the
test.
(II) The national security
interests of the United States
preventing the test.
(III) A plan to complete the
intercept test in the following fiscal
year, which does not affect testing in
following fiscal years.
(iii) Form.--Each notice under clause (ii)
shall be submitted in an unclassified form, but
may include a classified annex.
(d) Congressional Defense Committees Defined.--In this section, the
term ''congressional defense committees'' has the meaning given that
term in section 101(a)(16) of title 10, United States Code.

SOLUTION: Missile Defense Defend and Deter Act of 2016 This bill requires the Department of Defense (DOD) Missile Defense Agency to administer an intercept flight test of the ground-based midcourse defense element of the ballistic missile defense system at least once each fiscal year. Each test shall provide for: validation of the defense element's operational effectiveness; use of assets in their operational configuration against an inventory of targets to assess performance in a variety of flight test regimes; use of operational doctrine and real-world constraints; evaluation of new concepts of operations, tactics, and techniques; and mechanisms to assure the confidence of members of the Armed Forces in the basic design of the ground-based midcourse defense element, its hit-to-kill effectiveness, and its operational capability. The Agency may forgo a test if: it would jeopardize national security, not be successful due to specific ground-based midcourse defense components needing a non-intercept test, and likely fail due to impractical time considerations; or funding is insufficient. The Agency also may forgo a test if DOD determines that the testing is detrimental to U.S. national security interests and provides notice to Congress.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Farm and Ranch Risk Management
Act''.

SEC. 2. FARM AND RANCH RISK MANAGEMENT ACCOUNTS.

(a) In General.--Subpart C of part II of subchapter E of chapter 1
of the Internal Revenue Code of 1986 (relating to taxable year for
which deductions taken) is amended by inserting after section 468B the
following:

''SEC. 468C. FARM AND RANCH RISK MANAGEMENT ACCOUNTS.

''(a) Deduction Allowed.--In the case of an individual engaged in
an eligible farming business or commercial fishing, there shall be
allowed as a deduction for any taxable year the amount paid in cash by
the taxpayer during the taxable year to a Farm and Ranch Risk
Management Account (hereinafter referred to as the 'FARRM Account').
''(b) Limitation.--
''(1) Contributions.--The amount which a taxpayer may pay
into the FARRM Account for any taxable year shall not exceed 20
percent of so much of the taxable income of the taxpayer
(determined without regard to this section) which is
attributable (determined in the manner applicable under section
1301) to any eligible farming business or commercial fishing.
''(2) Distributions.--Distributions from a FARRM Account
may not be used to purchase, lease, or finance any new fishing
vessel, add capacity to any fishery, or otherwise contribute to
the overcapitalization of any fishery. The Secretary of
Commerce shall implement regulations to enforce this paragraph.
''(c) Eligible Businesses.--For purposes of this section--
''(1) Eligible farming business.--The term 'eligible
farming business' means any farming business (as defined in
section 263A(e)(4)) which is not a passive activity (within the
meaning of section 469(c)) of the taxpayer.
''(2) Commercial fishing.--The term 'commercial fishing'
has the meaning given such term by section (3) of the Magnuson-
Stevens Fishery Conservation and Management Act (16 U.S.C.
1802) but only if such fishing is not a passive activity
(within the meaning of section 469(c)) of the taxpayer.
''(d) FARRM Account.--For purposes of this section--
''(1) In general.--The term 'FARRM Account' means a trust
created or organized in the United States for the exclusive
benefit of the taxpayer, but only if the written governing
instrument creating the trust meets the following requirements:
''(A) No contribution will be accepted for any
taxable year in excess of the amount allowed as a
deduction under subsection (a) for such year.
''(B) The trustee is a bank (as defined in section
408(n)) or another person who demonstrates to the
satisfaction of the Secretary that the manner in which
such person will administer the trust will be
consistent with the requirements of this section.
''(C) The assets of the trust consist entirely of
cash or of obligations which have adequate stated
interest (as defined in section 1274(c)(2)) and which
pay such interest not less often than annually.
''(D) All income of the trust is distributed
currently to the grantor.
''(E) The assets of the trust will not be
commingled with other property except in a common trust
fund or common investment fund.
''(2) Account taxed as grantor trust.--The grantor of a
FARRM Account shall be treated for purposes of this title as
the owner of such Account and shall be subject to tax thereon
in accordance with subpart E of part I of subchapter J of this
chapter (relating to grantors and others treated as substantial
owners).
''(e) Inclusion of Amounts Distributed.--
''(1) In general.--Except as provided in paragraph (2),
there shall be includible in the gross income of the taxpayer
for any taxable year--
''(A) any amount distributed from a FARRM Account
of the taxpayer during such taxable year, and
''(B) any deemed distribution under--
''(i) subsection (f)(1) (relating to
deposits not distributed within 5 years),
''(ii) subsection (f)(2) (relating to
cessation in eligible farming business), and
''(iii) subparagraph (A) or (B) of
subsection (f)(3) (relating to prohibited
transactions and pledging account as security).
''(2) Exceptions.--Paragraph (1)(A) shall not apply to--
''(A) any distribution to the extent attributable
to income of the Account, and
''(B) the distribution of any contribution paid
during a taxable year to a FARRM Account to the extent
that such contribution exceeds the limitation
applicable under subsection (b) if requirements similar
to the requirements of section 408(d)(4) are met.
For purposes of subparagraph (A), distributions shall be
treated as first attributable to income and then to other
amounts.
''(f) Special Rules.--
''(1) Tax on deposits in account which are not distributed
within 5 years.--
''(A) In general.--If, at the close of any taxable
year, there is a nonqualified balance in any FARRM
Account--
''(i) there shall be deemed distributed
from such Account during such taxable year an
amount equal to such balance, and
''(ii) the taxpayer's tax imposed by this
chapter for such taxable year shall be
increased by 10 percent of such deemed
distribution.
The preceding sentence shall not apply if an amount
equal to such nonqualified balance is distributed from
such Account to the taxpayer before the due date
(including extensions) for filing the return of tax
imposed by this chapter for such year (or, if earlier,
the date the taxpayer files such return for such year).
''(B) Nonqualified balance.--For purposes of
subparagraph (A), the term 'nonqualified balance' means
any balance in the Account on the last day of the
taxable year which is attributable to amounts deposited
in such Account before the 4th preceding taxable year.
''(C) Ordering rule.--For purposes of this
paragraph, distributions from a FARRM Account (other
than distributions of current income) shall be treated
as made from deposits in the order in which such
deposits were made, beginning with the earliest
deposits.
''(2) Cessation in eligible business.--At the close of the
first disqualification period after a period for which the
taxpayer was engaged in an eligible farming business or
commercial fishing, there shall be deemed distributed from the
FARRM Account of the taxpayer an amount equal to the balance in
such Account (if any) at the close of such disqualification
period. For purposes of the preceding sentence, the term
'disqualification period' means any period of 2 consecutive
taxable years for which the taxpayer is not engaged in an
eligible farming business or commercial fishing.
''(3) Certain rules to apply.--Rules similar to the
following rules shall apply for purposes of this section:
''(A) Section 220(f)(8) (relating to treatment on
death).
''(B) Section 408(e)(2) (relating to loss of
exemption of account where individual engages in
prohibited transaction).
''(C) Section 408(e)(4) (relating to effect of
pledging account as security).
''(D) Section 408(g) (relating to community
property laws).
''(E) Section 408(h) (relating to custodial
accounts).
''(4) Time when payments deemed made.--For purposes of this
section, a taxpayer shall be deemed to have made a payment to a
FARRM Account on the last day of a taxable year if such payment
is made on account of such taxable year and is made on or
before the due date (without regard to extensions) for filing
the return of tax for such taxable year.
''(5) Individual.--For purposes of this section, the term
'individual' shall not include an estate or trust.
''(6) Deduction not allowed for self-employment tax.--The
deduction allowable by reason of subsection (a) shall not be
taken into account in determining an individual's net earnings
from self-employment (within the meaning of section 1402(a))
for purposes of chapter 2.
''(g) Reports.--The trustee of a FARRM Account shall make such
reports regarding such Account to the Secretary and to the person for
whose benefit the Account is maintained with respect to contributions,
distributions, and such other matters as the Secretary may require
under regulations. The reports required by this subsection shall be
filed at such time and in such manner and furnished to such persons at
such time and in such manner as may be required by such regulations.''.
(b) Tax on Excess Contributions.--
(1) Subsection (a) of section 4973 of such Code (relating
to tax on excess contributions to certain tax-favored accounts
and annuities) is amended by striking ''or'' at the end of
paragraph (3), by redesignating paragraph (4) as paragraph (5),
and by inserting after paragraph (3) the following:
''(4) a FARRM Account (within the meaning of section
468C(d)), or''.
(2) Section 4973 of such Code is amended by adding at the
end the following:
''(g) Excess Contributions to FARRM Accounts.--For purposes of this
section, in the case of a FARRM Account (within the meaning of section
468C(d)), the term 'excess contributions' means the amount by which the
amount contributed for the taxable year to the Account exceeds the
amount which may be contributed to the Account under section 468C(b)
for such taxable year. For purposes of this subsection, any
contribution which is distributed out of the FARRM Account in a
distribution to which section 468C(e)(2)(B) applies shall be treated as
an amount not contributed.''.
(3) The section heading for section 4973 of such Code is
amended to read as follows:

''SEC. 4973. EXCESS CONTRIBUTIONS TO CERTAIN ACCOUNTS, ANNUITIES,
ETC.''.

(4) The table of sections for chapter 43 of such Code is
amended by striking the item relating to section 4973 and
inserting the following:

''Sec. 4973. Excess contributions to
certain accounts, annuities,
etc.''.
(c) Tax on Prohibited Transactions.--
(1) Subsection (c) of section 4975 of such Code (relating
to tax on prohibited transactions) is amended by adding at the
end the following:
''(6) Special rule for farrm accounts.--A person for whose
benefit a FARRM Account (within the meaning of section 468C(d))
is established shall be exempt from the tax imposed by this
section with respect to any transaction concerning such account
(which would otherwise be taxable under this section) if, with
respect to such transaction, the account ceases to be a FARRM
Account by reason of the application of section 468C(f)(3)(A)
to such account.''.
(2) Paragraph (1) of section 4975(e) of such Code is
amended by redesignating subparagraphs (E) and (F) as
subparagraphs (F) and (G), respectively, and by inserting after
subparagraph (D) the following:
''(E) a FARRM Account described in section
468C(d),''.
(d) Failure To Provide Reports on FARRM Accounts.--Paragraph (2) of
section 6693(a) of such Code (relating to failure to provide reports on
certain tax-favored accounts or annuities) is amended by redesignating
subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively,
and by inserting after subparagraph (B) the following:
''(C) section 468C(g) (relating to FARRM
Accounts),''.
(e) Clerical Amendment.--The table of sections for subpart C of
part II of subchapter E of chapter 1 of such Code is amended by
inserting after the item relating to section 468B the following:

''Sec. 468C. Farm and Ranch Risk
Management Accounts.''.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SOLUTION: Farm and Ranch Risk Management Act - Amends the Internal Revenue Code to allow an individual engaged in an eligible farming or commercial fishing business a deduction for any taxable year of up to 20 percent of taxable income attributable to the eligible farming or commercial fishing business which was paid in cash by the taxpayer to a Farm and Ranch Risk Management Account (FARRM Account).Includes distributions from a FARRM account in the taxpayer's gross income, and subjects to a special ten percent surtax any distributions not made within five years of contribution. Establishes a tax on excess contributions, but exempts the taxpayer from the tax on certain prohibited transactions.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Background Security Records Act of
1996''.

SEC. 2. FINDINGS AND PURPOSES.

(a) Findings.--The Congress finds the following:
(1) The procedures used by the White House and the Federal
Bureau of Investigation to protect the privacy and security of
records containing sensitive background security information
have been inadequate to provide that protection.
(2) Under chapter 22 of title 44, United States Code,
popularly known as the ''Presidential Records Act of 1978'',
upon the conclusion of a President's term of office the
Archivist of the United States assumes responsibility for all
Presidential records, including records that were provided by
the Federal Bureau of Investigation and that contain sensitive
background security information on individuals having access to
the White House.
(3) The Archivist is required to deposit all such
Presidential records in a Presidential archival depository or
other archival facility. Thereafter, the records are not
readily available to an incoming President for use to review
the security of individuals who have a continuing need for
access to the White House, including permanent employees of the
White House.
(4) After deposit in a Presidential archival depository or
other archival facility, such records and the sensitive
background information they contain are eventually available to
researchers, cannot be restricted from the public for more than
12 years, and therefore are not afforded the level of privacy
and security which are appropriate for these sensitive records.
(5) To request such files from the Federal Bureau of
Investigation or to otherwise review the security of
individuals who have a continuing need for access to the White
House, the White House needs accurate lists of all individuals
employed by, detailed to, or otherwise having a continuing need
for access to the White House.
(b) Purpose.--The purpose of this Act is to ensure that Federal
Bureau of Investigation records containing sensitive background
security information that are provided to the White House are properly
protected for privacy and security.

SEC. 3. SPECIAL PROTECTIONS FOR FEDERAL BUREAU OF INVESTIGATION
BACKGROUND SECURITY RECORDS PROVIDED TO THE WHITE HOUSE.

(a) Special Treatment Under Presidential Records Act of 1978.--
Chapter 22 of title 44, United States Code, popularly known as the
''Presidential Records Act of 1978'', is amended in section 2202 by
adding at the end the following new subsection:
''(g)(1) Any record provided by the Federal Bureau of Investigation
to the White House for the purpose of providing background security
information on any person--
''(A) shall not be a Presidential record for purposes of
subsection (f); and
''(B) upon the conclusion of a President's term of office,
or if a President serves consecutive terms upon the conclusion
of the last term--
''(i) except as provided in clause (ii), shall be
returned to the Federal Bureau of Investigation; and
''(ii) in the case of a record that was provided by
the Federal Bureau of Investigation for the purpose of
providing background security information on an
individual who the President determines continues to
have a need for access to the White House, shall be
maintained at the White House in accordance with
regulations prescribed by the Director of the Federal
Bureau of Investigation.
''(2) The Secretary of the Treasury shall maintain and periodically
provide to the President and the Director of the Federal Bureau of
Investigation, accurate lists of individuals who are employed in or
detailed to the White House.
''(3) For purposes of this subsection, the term 'White House' means
any of the following:
''(A) The White House Office.
''(B) The Office of Administration in the Executive Office
of the President.
''(C) The Office of Policy Development.
''(D) The Office of National Drug Control Policy.
''(E) Any other office located on the White House
grounds.''.
(b) Special Requirements Under Privacy Act.--Section 552a of title
5, United States Code, popularly known as the ''Privacy Act'', is
amended by adding at the end the following new subsection:
''(w)(1) Any record provided by the Federal Bureau of Investigation
to the White House for the purpose of providing background security
information on a person shall be maintained at the White House as a
Federal Bureau of Investigation record, in accordance with all laws
applicable to such a record and regulations prescribed by the Director
of the Federal Bureau of Investigation.
''(2) No record containing sensitive background information on a
person shall be disclosed by the Federal Bureau of Investigation to the
White House unless--
''(A) the request for such record is in writing and
contains--
''(i) the consent of that person given within 30
days of the date of the request;
''(ii) a statement of the reason the record is
being requested; and
''(iii) a certification by the person who signs the
request that the information will be used only for
official purposes; and
''(B) the request for such records is approved and signed
by--
''(i) the Counsel to the President; or
''(ii) an individual employed in the Counsel's
office who has been specifically designated for that
purpose and whose identity and qualifications for that
purpose have been published in the Federal Register.
''(3) The requirements of this subsection may be waived only in
extraordinary circumstances, and upon a written request provided to the
Director of the Federal Bureau of Investigation and signed by the
President or the Counsel to the President and the Attorney General.
''(4) The Director of the Federal Bureau of Investigation shall
issue regulations to implement the requirements of this section.
''(5) For purposes of this subsection, the term 'White House' means
any of the following:
''(A) The White House Office.
''(B) The Office of Administration in the Executive Office
of the President.
''(C) The Office of Policy Development.
''(D) The Office of National Drug Control Policy.
''(E) Any other office located on the White House
grounds''.

SOLUTION:
Background Security Records Act of 1996 - Amends the Presidential Records Act of 1978 to direct that any record provided by the Federal Bureau of Investigation (FBI) to the White House for providing background security information on any individual shall: (1) not be a presidential record; and (2) upon the conclusion of a President's term of office or upon conclusion of the last term, such record shall be returned to the FBI, subject to an exception.
Requires the Secretary of the Treasury to maintain and periodically provide to the President and the FBI Director accurate lists of individuals who are employed in or detailed to the White House.
Amends the Privacy Act to require that any record provided by the FBI to the White House for providing background security information on an individual shall be maintained at the White House as an FBI record. Prohibits disclosure of a record containing sensitive background information on an individual by the FBI to the White House, except as specified.