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

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tinnitus Research for Military
Health Improvement Act''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) Tinnitus, or the perception of sound where no external
source of such sound exists, is the most prevalent disabling
condition that affects members of the Armed Forces, most
notably those members who have been exposed to blast injuries
during combat, or other high noise level situations.
(2) Tinnitus is the leading service-connected disability
for returning members of the Armed Forces and the prevalence of
tinnitus is continuing to increase at alarming rates.
(3) An otologic, or ear, injury such as tinnitus has been
shown to decrease performance and situational awareness during
combat, seriously compromising the ability of a member of the
Armed Forces to hear and execute commands properly, thereby
jeopardizing not only the affected member but other members as
well.
(4) While certain types of sensory impairment in combat or
other military activities may be readily apparent, otologic
injuries such as tinnitus may not be easily noticeable, which
necessitates the need for more rigorous screening for tinnitus
before and after deployment, and for additional research to
distinguish tinnitus from other forms of brain injury incurred
during combat.
(5) Medical evidence to date suggests a demonstrated link
between tinnitus and post-traumatic stress disorder and
traumatic brain injury, such that improved understanding of
treatment of tinnitus may also directly advance research
efforts to address post-traumatic stress disorder and traumatic
brain injury.
(6) Improving the treatment and prevention of tinnitus will
benefit all members of the Armed Forces who are increasingly at
risk of injury from high-decibel equipment or explosive
devices.

SEC. 3. CENTER OF EXCELLENCE FOR THE STUDY OF TINNITUS.

(a) Establishment.--
(1) In general.--The Secretary of Defense shall establish
one or more Centers of Excellence (in this section referred to
as a ''center'') for the study of tinnitus.
(2) Location.--The Secretary shall establish a center at a
military installation in the United States where members of the
Armed Forces perform activities involving high rates of sound,
including artillery instruction and other basic combat training
related activities.
(b) Responsibilities.--A center shall have the responsibilities as
follows:
(1) To study and enhance existing treatment modalities for
members of the Armed Forces with tinnitus, including diagnosed
cases of recurrent, chronic, or severe tinnitus.
(2) To conduct basic and clinical research to prevent,
treat, and cure tinnitus, including studies on the neurological
changes in the brain associated with tinnitus.
(3) To coordinate research activities with the Defense
Centers of Excellence for Psychological Health and Traumatic
Brain Injury in order to establish a tinnitus data registry for
members of the Armed Forces affected with tinnitus and other
neurological conditions that will enhance scientific progress
toward improvements in treatment for tinnitus and associated
neurological combat related conditions.
(c) Reports.--Not later than one year after the date of the
enactment of this Act, and annually thereafter, the Secretary of
Defense shall submit to Congress a report on the activities of the
center.
(d) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section $7,000,000 for each of fiscal
years 2011 through 2016.

SEC. 4. AURAL SCREENINGS FOR MEMBERS OF THE ARMED FORCES.

(a) In General.--Paragraph (2) of section 1074f(b) of title 10,
United States Code, is amended by adding at the end the following new
subparagraph:
''(D) An aural screening, including an assessment of
tinnitus.''.
(b) Effective Date.--Section 1074f(b)(2) of title 10, United States
Code, as added by subsection (a) of this section, shall apply to
members of the Armed Forces who are deployed or return from deployment
on or after the date that is 30 days after the date of the enactment of
this Act.

SEC. 5. GRANT PROGRAM TO ENCOURAGE TINNITUS RESEARCH.

(a) In General.--Subject to the availability of appropriations
provided for such purpose, the Secretary of Defense shall establish a
program to award grants to institutions to assist such institutions in
conducting research on recurrent, chronic, or severe tinnitus and
peripheral neurological conditions, including research related to
neurology, pharmacology, audiology, otolaryngology, and other
disciplines that the Secretary determines appropriate according to
newly discovered evidence-based findings.
(b) Eligibility.--
(1) Teaching program.--An institution eligible to receive a
grant under this section is--
(A) a hospital with a teaching program described in
section 1861(b)(6) of the Social Security Act (42
U.S.C. 1395x); or
(B) an educational institution with demonstrated
expertise in tinnitus research.
(2) Application.--To be eligible to receive a grant under
this section, an institution shall submit an application to the
Secretary of Defense at such time, in such manner, and
containing such information as the Secretary may require. The
Secretary shall ensure that such applications are peer-reviewed
by multidisciplinary tinnitus experts from both the public and
private sector.
(c) Grant Amount.--An institution awarded a grant under this
section may not receive more than $2,500,000 per fiscal year under this
section.
(d) Reports.--Not later than December 31 of each year a grant may
be awarded under this section, the Secretary of Defense shall submit to
Congress a report on the grant program, including a summary of the
research related to tinnitus conducted by each grant recipient.
(e) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section $10,000,000 for each of fiscal
years 2011 through 2016.

SEC. 6. IMPROVING AURAL PROTECTION FOR MEMBERS OF THE ARMED FORCES.

(a) In General.--The Secretary of Defense shall examine methods to
improve the aural protection for members of the Armed Forces in combat.
(b) Report.--Not later than one year after the date of the
enactment of this Act, the Secretary shall submit to Congress a report
on the methods to improve aural protection examined under subsection
(a).

SEC. 7. EXECUTIVE AGENT FOR TINNITUS.

(a) Executive Agent.--Not later than 90 days after the date of the
enactment of this Act, the Secretary of Defense shall designate a
senior official of the Department of Defense to act as the executive
agent for tinnitus.
(b) Roles, Responsibilities, and Authorities.--
(1) In general.--Not later than one year after the date of
the enactment of this Act, and in accordance with Directive
5101.1, the Secretary of Defense shall prescribe the roles,
responsibilities, and authorities of the executive agent
designated under subsection (a).
(2) Specification.--The roles and responsibilities of the
executive agent designated under subsection (a) shall include
coordinating common functions related to tinnitus among the
military departments.
(c) Support.--In accordance with Directive 5101.1, the Secretary of
Defense shall ensure that the military departments, Defense Agencies,
and other components of the Department of Defense provide the executive
agent designated under subsection (a) with the appropriate support and
resources needed to perform the roles, responsibilities, and
authorities of the executive agent.
(d) Definitions.--In this section:
(1) The term ''Directive 5101.1'' means Department of
Defense Directive 5101.1, or any successor directive relating
to the responsibilities of an executive agent of the Department
of Defense.
(2) The term ''executive agent'' has the meaning given the
term ''DoD Executive Agent'' in Directive 5101.1.

Ex Output:
Tinnitus Research for Military Health Improvement Act - Directs the Secretary of Defense (DOD) to establish one or more centers of excellence for the study of tinnitus. Requires such centers to be established at military installations where members of the Armed Forces perform activities involving high rates of sound, including artillery instruction. Outlines center activities, including researching and enhancing treatments for members with tinnitus.

Requires the inclusion, within a current medical tracking system for members deployed overseas, of an aural screening which shall include an assessment of tinnitus.

Directs the Secretary to establish a grant program to assist eligible institutions in conducting research on recurrent, chronic, or severe tinnitus and peripheral neurological conditions. Makes eligible for such grants: (1) a hospital with an approved teaching program as defined under the Social Security Act; or (2) an educational institution with demonstrated expertise in tinnitus research.

Requires the Secretary to designate a senior DOD official to act as the executive agent for tinnitus.

Ex Input:
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.

Ex Output:
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.

Ex Input:
SECTION 1. CONVEYANCE OF PROPERTY TO CLARK COUNTY, NEVADA.

(a) Findings.--Congress finds that--
(1) the Las Vegas Valley in the State of Nevada is the
fastest growing community in the United States;
(2) helicopter tour operations are conflicting with the
needs of long-established residential communities in the
Valley; and
(3) the designation of a public heliport in the Valley that
would reduce conflicts between helicopter tour operators and
residential communities is in the public interest.
(b) Purpose.--The purpose of this Act is to provide a suitable
location for the establishment of a commercial service heliport
facility to serve the Las Vegas Valley in the State of Nevada while
minimizing and mitigating the impact of air tours on the Sloan Canyon
National Conservation Area and North McCullough Mountains Wilderness.
(c) Definitions.--In this Act:
(1) Conservation area.--The term ''Conservation Area''
means the Sloan Canyon National Conservation Area established
by section 604(a) of the Clark County Conservation of Public
Land and Natural Resources Act of 2002 (116 Stat. 2010).
(2) County.--The term ''County'' means Clark County,
Nevada.
(3) Helicopter tour.--
(A) In general.--The term ''helicopter tour'' means
a commercial helicopter tour operated for profit.
(B) Exclusion.--The term ''helicopter tour'' does
not include a helicopter tour that is carried out to
assist a Federal, State, or local agency.
(4) Secretary.--The term ''Secretary'' means the Secretary
of the Interior.
(5) Wilderness.--The term ''Wilderness'' means the North
McCullough Mountains Wilderness established by section
202(a)(13) of the Clark County Conservation of Public Land and
Natural Resources Act of 2002 (116 Stat. 2000).
(d) Conveyance.--As soon as practicable after the date of enactment
of this Act, the Secretary shall convey to the County, subject to valid
existing rights, for no consideration, all right, title, and interest
of the United States in and to the parcel of land described in
subsection (e).
(e) Description of Land.--The parcel of land to be conveyed under
subsection (d) is the parcel of approximately 229 acres of land
depicted as tract A on the map entitled ''Clark County Public Heliport
Facility'' and dated May 3, 2004.
(f) Use of Land.--
(1) In general.--The parcel of land conveyed under
subsection (d)--
(A) shall be used by the County for the operation
of a heliport facility under the conditions stated in
paragraphs (2) and (3); and
(B) shall not be disposed of by the County.
(2) Imposition of fees.--
(A) In general.--Any operator of a helicopter tour
originating from or concluding at the parcel of land
described in subsection (e) shall pay to the Clark
County Department of Aviation a $3 conservation fee for
each passenger on the helicopter tour if any portion of
the helicopter tour occurs over the Conservation Area.
(B) Disposition of funds.--Any amounts collected
under subparagraph (A) shall be deposited in a special
account in the Treasury of the United States, which
shall be available to the Secretary, without further
appropriation, for the management of cultural,
wildlife, and wilderness resources on public land in
the State of Nevada.
(3) Flight path.--Except for safety reasons, any helicopter
tour originating or concluding at the parcel of land described
in subsection (e) that flies over the Conservation Area shall
not fly--
(A) over any area in the Conservation Area except
the area that is between 3 and 5 miles north of the
latitude of the southernmost boundary of the
Conservation Area;
(B) lower than 1,000 feet over the eastern segments
of the boundary of the Conservation Area; or
(C) lower than 500 feet over the western segments
of the boundary of the Conservation Area.
(4) Reversion.--If the County ceases to use any of the land
described in subsection (d) for the purpose described in
paragraph (1)(A) and under the conditions stated in paragraphs
(2) and (3)--
(A) title to the parcel shall revert to the United
States, at the option of the United States; and
(B) the County shall be responsible for any
reclamation necessary to revert the parcel to the
United States.
(g) Administrative Costs.--The Secretary shall require, as a
condition of the conveyance under subsection (d), that the County pay
the administrative costs of the conveyance, including survey costs and
any other costs associated with the transfer of title.

Ex Output:
Requires the Secretary of the Interior to convey a specified parcel of Federal land to Clark County, Nevada, for operation of a commercial heliport facility. Prohibits the disposal of such conveyed land by the County.

Establishes a conservation fee for, and restricts the flight path of, helicopter tours originating from or concluding at the conveyed land which fly over the Sloan Canyon National Conservation Area. Requires collected fees to be deposited into a special account in the Treasury for use by the Secretary for cultural, wildlife, and wilderness resources management on public lands in Nevada.

Provides that title to the conveyed land shall revert to the United States if the County ceases to use the land for the purpose described in this Act. Makes the County responsible for any reclamation necessary for reversion.

Directs the Secretary to require the County to pay the administrative costs of conveying the land.