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

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''National Future Farmers of America
Commemorative Coin Act of 2009''.

SEC. 2. FINDINGS.

The Congress finds that--
(1) the National Future Farmers of America Organization
makes a positive difference in the lives of students by
developing their potential for leadership, personal growth, and
career success through agricultural education;
(2) the National Future Farmers of America Organization was
founded in 1928, as the ''Future Farmers of America'', to
provide leadership training for high school students of
vocational agriculture;
(3) the National Future Farmers of America Organization
created a national agricultural education model for use in
public school systems that has been adopted by youth leadership
organizations throughout the world;
(4) the National Future Farmers of America Organization
prepares its student members to think critically, work in
teams, and be successful in more than 300 careers relating to
the science, business, and technology of agriculture;
(5) approximately 9,000,000 living former members of the
National Future Farmers of America Organization are prominent
industry executives, members of Congress, community members,
farmers, and productive United States citizens;
(6) in 2009, the National Future Farmers of America
Organization had 507,763 members in more than 7,400 local
chapters in all 50 States, Puerto Rico, and the United States
Virgin Islands;
(7) the Future Farmers of America was chartered by Congress
in 1950, and continues to be an intra-curricular educational
organization within public school systems throughout the United
States; and
(8) October 2012 will mark the beginning of a year of
celebration in honor of the 85th anniversary of the founding of
the National Future Farmers of America Organization, which took
place at the first national convention of the National Future
Farmers of America Organization.

SEC. 3. COIN SPECIFICATIONS.

(a) Denominations.--In commemoration of the National Future Farmers
of America Organization and the 85th anniversary of the National Future
Farmers of America Organization, the Secretary of the Treasury (in this
Act referred to as the ''Secretary'') shall mint and issue--
(1) not more than 100,000 gold coins, which shall--
(A) weigh 8.359 grams;
(B) have a diameter of 0.850 inches; and
(C) contain 90 percent gold and 10 percent alloy;
and
(2) not more than 500,000 silver coins, which shall--
(A) weigh 26.7 grams;
(B) have a diameter of 1.500 inches; and
(C) contain 90 percent silver and 10 percent
copper.
(b) Legal Tender.--The coins minted under this Act shall be legal
tender, as provided in section 5103 of title 31, United States Code.
(c) Numismatic Items.--For purposes of sections 5134 and 5136 of
title 31, United States Code, all coins minted under this Act shall be
considered to be numismatic items.

SEC. 4. DESIGN OF COINS.

(a) Design Requirements.--
(1) In general.--The design of the coins minted under this
Act shall be emblematic of the 85-year history of the National
Future Farmers of America Organization.
(2) Designation and inscriptions.--On each coin minted
under this Act, there shall be--
(A) a designation of the value of the coin;
(B) inscriptions of the words ''Liberty'', ''In God
We Trust'', ''United States of America'', and ''E
Pluribus Unum''; and
(C) an inscription of the year 2012.
(b) Selection.--The design for the coins minted under this Act
shall be--
(1) selected by the Secretary, after consultation with the
National Future Farmers of America Organization and the
Commission of Fine Arts; and
(2) reviewed by the Citizens Coinage Advisory Committee.

SEC. 5. ISSUANCE OF COINS.

(a) Quality of Coins.--Coins minted under this Act shall be issued
in uncirculated and proof qualities.
(b) Period of Issuance.--The Secretary may issue coins under this
Act only for the 1-year period beginning on January 1, 2012.

SEC. 6. SALE OF COINS.

(a) Sale Price.--The coins minted under this Act shall be sold by
the Secretary at a price equal to the sum of--
(1) the face value of the coins;
(2) the surcharge provided in section 7 with respect to
such coins; and
(3) the cost of designing and minting the coins (including
labor, materials, dies, use of machinery, overhead expenses,
marketing, and shipping).
(b) Bulk Sales.--The Secretary shall make bulk sales of the coins
minted under this Act at a reasonable discount.
(c) Prepaid Orders.--
(1) In general.--The Secretary shall accept prepaid orders
for the coins minted under this Act before the issuance of such
coins.
(2) Discount.--Sale prices with respect to prepaid orders
under paragraph (1) shall be at a reasonable discount.

SEC. 7. SURCHARGES.

(a) In General.--All sales of coins minted under this Act shall
include a surcharge of $25 per gold coin and $10 per silver coin.
(b) Distribution.--Subject to section 5134(f) of title 31, United
States Code, the Secretary shall pay all of the surcharges received by
the Secretary from the sale of coins minted under this Act to the
National Future Farmers of America Foundation in Indianapolis, Indiana,
for the creation of an endowment to enhance and expand programs that
encourage the development of leadership skills, personal growth, and
career success through agricultural education and the Future Farmers of
America.
(c) Audits.--The Comptroller General of the United States is
authorized to examine such books, records, documents, and other data of
the organization described in subsection (b) as may be related to the
expenditures of amounts paid under subsection (b).
answer:
National Future Farmers of America Commemorative Coin Act of 2009 - Directs the Secretary of the Treasury to mint and issue gold and silver coins in commemoration of the National Future Farmers of America Organization and the 85th anniversary of such Organization.

Authorizes the issuance of coins under this Act only for a one year period, beginning on January 1, 2012.

Requires all sales of coins minted under this Act to include a surcharge of $25 per gold coin and $10 per silver coin.

Requires all of the surcharges received from the sale of such coins to be paid to the National Future Farmers of America Foundation in Indianapolis, Indiana, for the creation of an endowment to enhance and expand programs that encourage the development of leadership skills, personal growth, and career success through agricultural education and the Future Farmers of America.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Energy Research and Development
Coordination Act of 2011''.

SEC. 2. COMPREHENSIVE PLAN FOR ENERGY RESEARCH, DEVELOPMENT, AND
DEMONSTRATION.

(a) In General.--Section 6 of the Federal Nonnuclear Energy
Research and Development Act of 1974 (42 U.S.C. 5905) is amended--
(1) by striking the section heading and all that follows
through the end of subsection (a) and inserting the following:

''SEC. 6. COMPREHENSIVE PLANNING AND PROGRAMMING.

''(a) Comprehensive Plan.--
''(1) In general.--The Secretary, in consultation with the
National Energy Research Coordination Council established under
section 18, shall submit to Congress, along with the annual
submission of the budget by the President under section 1105 of
title 31, United States Code, a comprehensive plan for energy
research, development, and demonstration programs across the
Federal Government.
''(2) Relationship to other reviews.--The plan--
''(A) shall be based on the most recent Quadrennial
Energy Review prepared under section 801 of the
Department of Energy Organization Act (42 U.S.C. 7321);
and
''(B) may take into account key energy developments
since the most recent Quadrennial Energy Review.
''(3) Revisions.--The plan shall be appropriately revised
annually in accordance with section 15(a).
''(4) Goals.--The plan shall be designed to achieve
solutions to problems in energy supply, transmission, and use
(including associated environmental problems) in--
''(A) the immediate and short-term (the period up
to 5 years after submission of the plan);
''(B) the medium-term (the period from 5 years to
15 years after submission of the plan); and
''(C) the long-term (the period beyond 15 years
after submission of the plan).''; and
(2) in subsection (b), by striking ''(b)(1)'' and all that
follows through the end of paragraph (1) and inserting the
following:
''(b) Department of Energy Program.--
''(1) Program.--
''(A) In general.--Based on the comprehensive plan
developed under subsection (a), the Secretary shall
develop and submit to Congress, along with the annual
budget submission for the Department, a detailed
description of an energy research, development, and
demonstration program to implement the aspects of the
comprehensive plan appropriate to the Department.
''(B) Updates.--The program shall be updated and
transmitted to Congress annually as a part of the
report required under section 15.''.
(b) Reports.--Section 15 of the Federal Nonnuclear Energy Research
and Development Act of 1974 (42 U.S.C. 5914) is amended--
(1) in subsection (a)--
(A) in paragraph (1), by striking ''this Act'' and
inserting ''this Act and the plan under this Act'';
(B) in paragraph (2), by striking ''nuclear and
nonnuclear''; and
(C) in paragraph (3), by striking ''nonnuclear'';
(2) in subsection (b)--
(A) in the matter preceding paragraph (1), by
striking ''nonnuclear'' and inserting ''energy''; and
(B) in paragraph (1), by striking ''objections''
and inserting ''objectives''; and
(3) by striking subsection (c) and inserting the following:
''(c) Administration.--Section 3003 of the Federal Reports
Elimination and Sunset Act of 1995 (31 U.S.C. 1113 note; Public Law
104-66) shall not apply to this section.''.

SEC. 3. COORDINATION AND REDUCTION OF DUPLICATION OF ENERGY RESEARCH,
DEVELOPMENT, AND DEMONSTRATION ACTIVITIES.

The Federal Nonnuclear Energy Research and Development Act of 1974
(42 U.S.C. 5901 et seq.) is amended by adding at the end the following:

''SEC. 18. COORDINATION AND REDUCTION OF DUPLICATION OF ENERGY
RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES.

''(a) Definitions.--In this section:
''(1) Annual budget submission.--The term 'annual budget
submission' means the budget proposal of the President
transmitted under section 1105 of title 31, United States Code.
''(2) Chairpersons.--The term 'Chairpersons' means --
''(A) the Director of the Office of Science and
Technology Policy; and
''(B) the Secretary.
''(3) Comprehensive plan.--The term 'comprehensive plan'
means the comprehensive plan for energy research, development,
and demonstration developed under sections 6(a) and 15(a).
''(4) Council.--The term 'Council' means the National
Energy Research Coordination Council established under
subsection (b).
''(5) Energy program agency.--The term 'energy program
agency' means an executive department or agency for which the
annual expenditure budget for energy research, development, and
demonstration activities, including activities described in
section 6(b), exceeds $10,000,000.
''(b) National Energy Research Coordination Council.--
''(1) Establishment.--There is established within the
Department a National Energy Research Coordination Council to
coordinate the development and funding of energy research,
development, and demonstration activities for all energy
program agencies.
''(2) Composition.--The Council shall be composed of--
''(A) the Director of the Office of Science and
Technology Policy and the Secretary, who shall jointly
serve as Chairpersons of the Council;
''(B) the Director of the Office of Management and
Budget;
''(C) the head of any energy program agency; and
''(D) such other officers or employees of executive
departments and agencies as the President may, from
time to time, designate.
''(c) National Energy Research, Development, and Demonstration
Program Budget.--
''(1) In general.--The Chairpersons shall--
''(A) in coordination with the Council, establish
for each fiscal year a consolidated budget proposal to
implement the comprehensive plan, taking into account--
''(i) applicable recommendations of the
National Academy of Sciences under this Act;
and
''(ii) the need to avoid unnecessary
duplication of programs across Federal
agencies;
''(B) provide budget guidance, coordination, and
review in the development of energy research,
development, and demonstration budget requests
submitted to the Office of Management and Budget by
each energy program agency; and
''(C) submit to the President and Congress the
consolidated budget proposal under subparagraph (A) as
part of the annual budget submission.
''(2) Timing and format of budget requests.--The head of
each energy program agency shall ensure timely budget
development and submission to the Chairpersons of energy
research, development, and demonstration budget requests, in
such format as may be determined by the Chairpersons with the
concurrence of the Director of the Office of Management and
Budget.
''(d) Coordination of Implementation.--The Chairpersons, in
consultation with the Council, shall--
''(1) establish objectives and priorities for energy
research, development, and demonstration functions under this
Act;
''(2) review the implementation of the comprehensive plan
in all energy program agencies;
''(3) make such recommendations to the President as the
Chairpersons determine are appropriate regarding changes in the
organization, management, and budgets of energy program
agencies--
''(A) to implement the policies, objectives, and
priorities established under paragraph (1) and the
comprehensive plan; and
''(B) to avoid unnecessary duplication of programs
across Federal agencies; and
''(4) notify the head of an energy program agency if the
policies or activities of the energy program agency are not in
compliance with the responsibilities of the energy program
agency under the comprehensive plan.
''(e) Reports From the National Academy of Sciences.--
''(1) In general.--The Secretary, in consultation with the
Council, may enter into appropriate arrangements with the
National Academy of Sciences under which the Academy shall
prepare reports that evaluate and provide recommendations with
respect to specific areas of energy research, development, and
demonstration, including areas described in section 6(b) and
fundamental science and engineering research supporting those
areas.
''(2) Submission to congress.--The Secretary shall submit
to Congress a copy of each report prepared under this
subsection.
''(f) Independent Administration of Council.--
''(1) Location.--The physical location of the Council shall
be separate and distinct from the headquarters of the
Department.
''(2) Budget.--The Secretary shall submit the budget of the
Council as a separate and distinct element of the budget
submission of the Department for a fiscal year.
''(3) Personnel.--
''(A) In general.--The Secretary shall ensure that
the Council has necessary administrative support and
personnel of the Department to carry out this section.
''(B) Council personnel.--
''(i) In general.--The Chairpersons shall
select, appoint, employ, and fix the
compensation of such officers and employees of
the Council as are necessary to carry out the
functions of the Council.
''(ii) Authority.--Each officer or employee
of the Council--
''(I) shall be responsible to and
subject to the authority, direction,
and control of the Chairpersons, acting
through an Executive Director appointed
by the Chairpersons or the designee of
the Executive Director; and
''(II) shall not be responsible to,
or subject to the authority, direction,
or control of, any other officer,
employee, or agent of the Department or
Office of Science and Technology
Policy.
''(C) Prohibition on dual office holding.--An
individual may not concurrently hold or carry out the
responsibilities of--
''(i) a position within the Council; and
''(ii) a position within the Department or
Office of Science and Technology Policy that is
not within the Council.
''(g) GAO Review of Effectiveness of Council.--Not later than 3
years after the date of enactment of this section and every 3 years
thereafter, the Comptroller General of the United States shall submit
to Congress a management assessment of the Council, including an
assessment of whether the Council is--
''(1) adequately staffed with personnel with necessary
skills;
''(2) properly coordinating and disseminating policy and
budget information to the energy program agencies and managers
on an effective and timely basis; and
''(3) aligning the overall energy research, development,
and demonstration budget so as to achieve the comprehensive
plan and avoid unnecessary duplication of programs across
Federal agencies.''.
answer:
Energy Research and Development Coordination Act of 2011 - Amends the Federal Nonnuclear Energy Research and Development Act of 1974 to direct the Secretary of Energy to submit to Congress, along with the President's annual budget proposal, a comprehensive plan for federal energy research, development, and demonstration programs based on the most recent Quadrennial Energy Review.

Requires the plan to be designed to solve problems in energy supply, transmission, and use (including associated environmental problems) in the immediate and short-term, medium-term, and long-term.

Directs the Secretary to submit to Congress, along with the annual budget proposal of the Department of Energy (DOE), a detailed description of an energy research, development, and demonstration program to implement the aspects of the comprehensive plan appropriate to the DOE.

Establishes a National Energy Research Coordination Council within the DOE to coordinate the development and funding of energy research, development, and demonstration activities for all energy program agencies.

Requires the Chairpersons of the Council to establish a consolidated budget proposal each fiscal year to implement the comprehensive plan for federal energy research, development, and demonstration programs.

Requires the physical location of the Council to be separate and distinct from DOE headquarters.