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

Q: SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

(a) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986
(relating to unified credit against estate tax) is amended to read as
follows:
''(c) Applicable Credit Amount.--
''(1) In general.--For purposes of this section, the
applicable credit amount is the amount of the tentative tax
which would be determined under section 2001(c) if the amount
with respect to which such tentative tax is to be computed were
equal to the applicable exclusion amount.
''(2) Applicable exclusion amount.--
''(A) In general.--For purposes of this subsection,
the applicable exclusion amount is $3,500,000.
''(B) Inflation adjustment.--In the case of any
decedent dying in a calendar year after 2010, the
dollar amount in subparagraph (A) shall be increased by
an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting 'calendar year
2009' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be
rounded to the nearest multiple of $10,000.''.
(b) Maximum Estate Tax Rate Equal to 45 Percent.--
(1) In general.--Subsection (c) of section 2001 of the
Internal Revenue Code of 1986 (relating to imposition and rate
of tax) is amended--
(A) by striking ''but not over $2,000,000'' in the
table contained in paragraph (1),
(B) by striking the last 2 items in such table,
(C) by striking ''(1) in general.--'', and
(D) by striking paragraph (2).
(2) Conforming amendment.--Paragraphs (1) and (2) of
section 2102(b) of such Code are amended to read as follows:
''(1) In general.--A credit in an amount that would be
determined under section 2010 as the applicable credit amount
if the applicable exclusion amount were $60,000 shall be
allowed against the tax imposed by section 2101.
''(2) Residents of possessions of the united states.--In
the case of a decedent who is considered to be a 'nonresident
not a citizen of the United States' under section 2209, the
credit allowed under this subsection shall not be less than the
proportion of the amount that would be determined under section
2010 as the applicable credit amount if the applicable
exclusion amount were $175,000 which the value of that part of
the decedent's gross estate which at the time of the decedent's
death is situated in the United States bears to the value of
the decedent's entire gross estate, wherever situated.''.
(c) Modifications of Estate and Gift Taxes To Reflect Differences
in Unified Credit Resulting From Different Tax Rates.--
(1) Estate tax.--
(A) In general.--Section 2001(b)(2) of the Internal
Revenue Code of 1986 (relating to computation of tax)
is amended by striking ''if the provisions of
subsection (c) (as in effect at the decedent's death)''
and inserting ''if the modifications described in
subsection (g)''.
(B) Modifications.--Section 2001 of such Code is
amended by adding at the end the following new
subsection:
''(g) Modifications to Gift Tax Payable To Reflect Different Tax
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or
more gifts, the rates of tax under subsection (c) in effect at the
decedent's death shall, in lieu of the rates of tax in effect at the
time of such gifts, be used both to compute--
''(1) the tax imposed by chapter 12 with respect to such
gifts, and
''(2) the credit allowed against such tax under section
2505, including in computing--
''(A) the applicable credit amount under section
2505(a)(1), and
''(B) the sum of the amounts allowed as a credit
for all preceding periods under section 2505(a)(2).
For purposes of paragraph (2)(A), the applicable credit amount
for any calendar year before 1998 is the amount which would be
determined under section 2010(c) if the applicable exclusion
amount were the dollar amount under section 6018(a)(1) for such
year.''.
(2) Gift tax.--Section 2505(a) of such Code (relating to
unified credit against gift tax) is amended by adding at the
end the following new flush sentence:
''For purposes of applying paragraph (2) for any calendar year, the
rates of tax in effect under section 2502(a)(2) for such calendar year
shall, in lieu of the rates of tax in effect for preceding calendar
periods, be used in determining the amounts allowable as a credit under
this section for all preceding calendar periods.''.
(d) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying, generation-skipping transfers, and
gifts made, after December 31, 2009.
(e) Additional Modifications to Estate Tax.--
(1) In general.--Subtitles A and E of title V of the
Economic Growth and Tax Relief Reconciliation Act of 2001, and
the amendments made by such subtitles, are hereby repealed; and
the Internal Revenue Code of 1986 shall be applied as if such
subtitles, and amendments, had never been enacted.
(2) Sunset not to apply.--
(A) Subsection (a) of section 901 of the Economic
Growth and Tax Relief Reconciliation Act of 2001 is
amended by striking ''this Act'' and all that follows
and inserting ''this Act (other than title V) shall not
apply to taxable, plan, or limitation years beginning
after December 31, 2010.''.
(B) Subsection (b) of such section 901 is amended
by striking '', estates, gifts, and transfers''.
(3) Repeal of deadwood.--
(A) Sections 2011, 2057, and 2604 of the Internal
Revenue Code of 1986 are hereby repealed.
(B) The table of sections for part II of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2011.
(C) The table of sections for part IV of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2057.
(D) The table of sections for subchapter A of
chapter 13 of such Code is amended by striking the item
relating to section 2604.
(f) Sense of the Senate Regarding Revenue Neutrality.--It is the
sense of the Senate that any reduction in Federal revenues resulting
from the provisions of, and amendments made by, this section should be
fully offset.

A: Amends the Internal Revenue Code to: (1) restore the unified credit against the estate and gift tax after 2009; (2) establish the amount of such credit at $3.5 million adjusted for inflation in calendar years after 2010; and (3) reduce the maximum estate and gift tax rate to 45%.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.
****
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Sage-Grouse and Mule Deer Habitat
Conservation and Restoration Act of 2018''.

SEC. 2. DEFINITIONS.

In this Act:
(1) Covered vegetation management activity.--
(A) In general.--The term ''covered vegetation
management activity'' means any activity described in
subparagraph (B) that--
(i) is carried out on public land
administered by the Bureau of Land Management;
(ii) meets the objectives of the order of
the Secretary numbered 3336 and dated January
5, 2015;
(iii) conforms to an applicable land use
plan;
(iv) protects, restores, or improves
greater sage-grouse or mule deer habitat in a
sagebrush steppe ecosystem as described in--
(I) Circular 1416 of the United
States Geological Survey entitled
''Restoration Handbook for Sagebrush
Steppe Ecosystems with Emphasis on
Greater Sage-Grouse Habitat--Part 1.
Concepts for Understanding and Applying
Restoration'' (2015); or
(II) the habitat guidelines for
mule deer published by the Mule Deer
Working Group of the Western
Association of Fish and Wildlife
Agencies;
(v) will not permanently impair--
(I) the natural state of the
treated area;
(II) outstanding opportunities for
solitude;
(III) outstanding opportunities for
primitive, unconfined recreation;
(IV) economic opportunities
consistent with multiple-use
management; or
(V) the identified values of a unit
of the National Landscape Conservation
System; and
(vi)(I) restores native vegetation
following a natural disturbance;
(II) prevents the expansion into greater
sage-grouse or mule deer habitat of--
(aa) juniper, pinyon pine, or other
associated conifers; or
(bb) nonnative or invasive
vegetation;
(III) reduces the risk of loss of greater
sage-grouse or mule deer habitat from wildfire
or any other natural disturbance; or
(IV) provides emergency stabilization of
soil resources after a natural disturbance.
(B) Description of activities.--An activity
referred to in subparagraph (A) is--
(i) manual cutting and removal of juniper
trees, pinyon pine trees, other associated
conifers, or other nonnative or invasive
vegetation;
(ii) mechanical mastication, cutting, or
mowing, mechanical piling and burning,
chaining, broadcast burning, or yarding;
(iii) removal of cheat grass, medusa head
rye, or other nonnative, invasive vegetation;
(iv) collection and seeding or planting of
native vegetation using a manual, mechanical,
or aerial method;
(v) seeding of nonnative, noninvasive,
ruderal vegetation only for the purpose of
emergency stabilization;
(vi) targeted use of an herbicide, subject
to the condition that the use shall be in
accordance with applicable legal requirements,
Federal agency procedures, and land use plans;
(vii) targeted livestock grazing to
mitigate hazardous fuels and control noxious
and invasive weeds;
(viii) temporary removal of wild horses or
burros in the area in which the activity is
being carried out to ensure treatment
objectives are met;
(ix) in coordination with the affected
permit holder, modification or adjustment of
permissible usage under an annual plan of use
of a grazing permit issued by the Secretary to
achieve restoration treatment objectives;
(x) installation of new, or modification of
existing, fencing or water sources intended to
control use or improve wildlife habitat; or
(xi) necessary maintenance of, repairs to,
rehabilitation of, or reconstruction of an
existing permanent road or construction of
temporary roads to accomplish the activities
described in this subparagraph.
(C) Exclusions.--The term ''covered vegetation
management activity'' does not include--
(i) any activity conducted in a wilderness
area or wilderness study area; or
(ii) any activity for the construction of a
permanent road or permanent trail.
(2) Secretary.--The term ''Secretary'' means the Secretary
of the Interior.
(3) Temporary road.--The term ''temporary road'' means a
road that is--
(A) authorized--
(i) by a contract, permit, lease, other
written authorization; or
(ii) pursuant to an emergency operation;
(B) not intended to be part of the permanent
transportation system of a Federal department or
agency;
(C) not necessary for long-term resource
management;
(D) designed in accordance with standards
appropriate for the intended use of the road, taking
into consideration--
(i) safety;
(ii) the cost of transportation; and
(iii) impacts to land and resources; and
(E) managed to minimize--
(i) erosion; and
(ii) the introduction or spread of invasive
species.

SEC. 3. IMPROVEMENT OF HABITAT FOR GREATER SAGE-GROUSE AND MULE DEER.

(a) Categorical Exclusion.--
(1) In general.--Not later than 1 year after the date of
the enactment of this Act, the Secretary shall develop 1 or
more categorical exclusions (as defined in section 1508.4 of
title 40, Code of Federal Regulations (or a successor
regulation)) for covered vegetation management activities
carried out to protect, restore, or improve habitat for greater
sage-grouse or mule deer.
(2) Administration.--In developing and administering a
categorical exclusion under paragraph (1), the Secretary
shall--
(A) comply with the National Environmental Policy
Act of 1969 (42 U.S.C. 4321 et seq.);
(B) apply the extraordinary circumstances
procedures under section 220.6 of title 36, Code of
Federal Regulations (or successor regulations), in
determining whether to use the categorical exclusion;
and
(C) consider--
(i) the relative efficacy of landscape-
scale habitat projects;
(ii) the likelihood of continued declines
in the populations of greater sage-grouse and
mule deer in the absence of landscape-scale
vegetation management; and
(iii) the need for habitat restoration
activities after wildfire or other natural
disturbances.
(b) Implementation of Covered Vegetative Management Activities
Within the Range of Greater Sage-grouse and Mule Deer.--If a
categorical exclusion developed under subsection (a) is used to
implement a covered vegetative management activity in an area within
the range of both greater sage-grouse and mule deer, the covered
vegetative management activity shall protect, restore, or improve
habitat concurrently for both greater sage-grouse and mule deer.
(c) Long-term Monitoring and Maintenance.--Before commencing any
covered vegetation management activity that is covered by a categorical
exclusion under subsection (a), the Secretary shall develop a long-term
monitoring and maintenance plan, covering at least the 20 year-period
beginning on the date of commencement, to ensure that management of the
treated area does not degrade the habitat gains secured by the covered
vegetation management activity.
(d) Disposal of Vegetative Material.--Subject to applicable local
restrictions, any vegetative material resulting from a covered
vegetation management activity that is covered by a categorical
exclusion under subsection (a) may be--
(1) used for--
(A) fuel wood; or
(B) other products; or
(2) piled or burned, or both.
(e) Treatment for Temporary Roads.--
(1) In general.--Notwithstanding section 2(1)(B)(xi), any
temporary road constructed in carrying out a covered vegetation
management activity that is covered by a categorical exclusion
under subsection (a)--
(A) shall be used by the Secretary for the covered
vegetation management activity for not more than 2
years; and
(B) shall be decommissioned by the Secretary not
later than 3 years after the earlier of the date on
which--
(i) the temporary road is no longer needed;
and
(ii) the project is completed.
(2) Requirement.--A treatment under paragraph (1) shall
include reestablishing native vegetative cover--
(A) as soon as practicable; but
(B) not later than 10 years after the date of
completion of the applicable covered vegetation
management activity.

Passed the Senate September 6, 2018.

Attest:

JULIE E. ADAMS,

Secretary.

A: Sage-Grouse and Mule Deer Habitat Conservation and Restoration Act of 2017 This bill directs the Department of Interior to categorically exclude vegetative management activities that establish or improve habitat for greater sage-grouse and mule deer from environmental review requirements under the National Environmental Policy Act of 1969 (NEPA). Examples of vegetative management activities include restoring native vegetation following a natural disturbance or preventing the expansion of nonnative or invasive vegetation into such habitat. A categorical exclusion under NEPA is a category of actions which do not have a significant effect on the human environment and for which neither an Environmental Assessment nor an Environmental Impact Statement is required. The bill prohibits the categorical exclusion from including: (1) activity conducted in a wilderness area or wilderness study area, or (2) activity for the construction of a permanent road or trail. Before commencing a vegetative management activity that is covered by a categorical exclusion, Interior must develop a long-term monitoring and maintenance plan, covering at least 20 years, to ensure that management of the treated area does not degrade the habitat gains secured by the vegetative management activity. Vegetative material resulting from vegetative management activity may be: (1) used for fuel wood or other products; or (2) piled or burned, or both. Native vegetative cover must be reestablished on a temporary road constructed in connection with a categorically excluded vegetative management activity in order to minimize soil erosion from areas disturbed by the temporary road.
****
Q: SECTION 1. AUTHORITY OF MEMBERS OF THE UNITED STATES PUBLIC HEALTH
SERVICE AND NATIONAL OCEANOGRAPHIC AND ATMOSPHERIC
ADMINISTRATION CORPS TO TRANSFER UNUSED BENEFITS UNDER
POST-9/11 EDUCATIONAL ASSISTANCE PROGRAM TO FAMILY
MEMBERS.

(a) In General.--Section 3319 of title 38, United States Code, is
amended--
(1) by striking subsection (a) and inserting the following
new subsection (a):
''(a) Authority To Transfer.--
''(1) Members of the armed forces.--Subject to the
provisions of this section, the Secretary of Defense, in order
to promote the recruitment and retention of members of the
Armed Forces, may authorize the Secretary concerned to permit
an individual described in subsection (b)(1) who is entitled to
educational assistance under this chapter to elect to transfer
to one or more of the dependents specified in subsection (c) a
portion of such individual's entitlement to such assistance,
subject to the limitation under subsection (d).
''(2) Members of the united states public health service.--
Subject to the provisions of this section, in order to promote
the recruitment and retention of members of the United States
Public Health Service, the Secretary of Health and Human
Services may permit an individual described in subsection
(b)(2) who is entitled to educational assistance under this
chapter to elect to transfer to one or more of the dependents
specified in subsection (c) a portion of such individual's
entitlement to such assistance, subject to the limitation under
subsection (d).
''(3) Members of the national oceanographic and atmospheric
administration corps.--Subject to the provisions of this
section, in order to promote the recruitment and retention of
members of the National Oceanographic and Atmospheric
Administration Corps, the Secretary of Commerce may permit an
individual described in subsection (b)(3) who is entitled to
educational assistance under this chapter to elect to transfer
to one or more of the dependents specified in subsection (c) a
portion of such individual's entitlement to such assistance,
subject to the limitation under subsection (d).'';
(2) by striking subsection (b) and inserting the following
new subsection (b):
''(b) Eligible Individuals.--For purposes of this section, an
eligible individual is any of the following:
''(1) A member of the Armed Forces who, at the time of the
approval of the individual's request to transfer entitlement to
educational assistance under this section, has completed at
least--
''(A) six years of service in the Armed Forces and
enters into an agreement to serve at least four more
years as a member of the Armed Forces; or
''(B) the years of service as determined in
regulations pursuant to section (k).
''(2) A member of the United States Public Health Service
who, at the time of the approval of the individual's request to
transfer entitlement to educational assistance under this
section, has completed at least--
''(A) six years of service in the United States
Public Health Service and enters into an agreement to
serve at least four more years as a member of the
United States Public Health Service; or
''(B) the years of service as determined in
regulations pursuant to section (k).
''(3) A member of the National Oceanographic and
Atmospheric Administration Corps who, at the time of the
approval of the individual's request to transfer entitlement to
educational assistance under this section, has completed at
least--
''(A) six years of service in the National
Oceanographic and Atmospheric Administration Corps and
enters into an agreement to serve at least four more
years as a member of the National Oceanographic and
Atmospheric Administration Corps; or
''(B) the years of service as determined in
regulations pursuant to section (k).'';
(3) in the second sentence of subsection (d), by striking
''Secretary of Defense'' and inserting '', the appropriate
Secretary'';
(4) in subsection (f)--
(A) in paragraph (1), by striking ''armed forces''
and inserting ''Armed Forces, member of the United
States Public Health Service, or member of the National
Oceanographic and Atmospheric Administration Corps, as
the case may be,''; and
(B) in paragraph (2), by striking ''Secretary
concerned'' and inserting ''appropriate Secretary'';
(5) in subsection (g)--
(A) in paragraph (1)(A), by striking ''in the armed
forces'' and inserting ''in the Armed Forces, United
States Public Health Service, or National Oceanographic
and Atmospheric Administration Corps, as the case may
be,''; and
(B) in paragraph (2)(A)(i), by striking ''in the
armed forces'' and inserting ''in the Armed Forces,
United States Public Health Service, or National
Oceanographic and Atmospheric Administration Corps, as
the case may be,'';
(6) in subsection (h)--
(A) in paragraph (2)(B), by inserting before ''as
if the individual were not on active duty'' the
following: '', and in the case of a member of the Armed
Forces,'';
(B) in paragraph (3)(B), by inserting before ''as
if the individual were not on active duty'' the
following: '', and in the case of a member of the Armed
Forces,''; and
(C) in paragraph (2)(A)(i), by striking ''in the
armed forces'' and inserting ''in the Armed Forces,
United States Public Health Service, or National
Oceanographic and Atmospheric Administration Corps, as
the case may be,'';
(7) in subsection (i)(2)(A), by striking ''subsection
(b)(1)'' and inserting ''paragraph (1)(A), (2)(A), or (3)(A) of
subsection (b)'';
(8) in subsection (j), by striking ''Secretary of Defense''
the following: ''appropriate Secretary''; and
(9) by inserting after subsection (k) and inserting the
following new subsection:
''(l) Appropriate Secretary Defined.--In this section, the term
'appropriate Secretary' means--
''(1) the Secretary of Defense with respect to matters
concerning members of the Armed Forces;
''(2) the Secretary of Health and Human Services with
respect to matters concerning the United States Public Health
Service; and
''(3) the Secretary of Commerce with respect to matters
concerning the National Oceanographic and Atmospheric
Administration Corps.''.
(b) Effective Date.--The amendments made by this Act shall take
effect as if included in the enactment of the Post-9/11 Veterans
Educational Assistance Act of 2008 (title V of Public Law 110-252).

A:
Grants to the Secretary of Health and Human Services and the Secretary of Commerce similar authority to allow members of the Public Health Service and of the National Oceanographic and Atmospheric Administration (NOAA) Corps, respectively, to transfer unused benefits under the Post-9/11 Educational Assistance Program to family members. (Currently, this benefits transfer option applies only to the Secretary of Defense [DOD] and members of the Armed Forces.)

Requires such personnel, at the time their benefits transfer request is approved, to have completed: (1) six years of service in the Public Health Service or NOAA Corps and agreed to serve at least four more; or (2) the years of service determined by the appropriate Secretary.

Authorizes the transfer to family members of up to 36 months of unused post-9/11 educational assistance, although the appropriate Secretary may limit such transfer to as little as 18 months of assistance.
****