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. SHORT TITLE.

This Act may be cited as the ''Union Member Protection Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) Labor unions make significant political contributions
and expenditures that directly or indirectly influence the
election of candidates and support or oppose political causes.
Decisions to use union dues for political contributions and
expenditures are usually made by union leadership and
management, rather than union membership.
(2) Unions, acting through their management, should be
obligated to conduct business in the best interests of their
membership.
(3) Historically, union members have not had a way to know,
or to influence, the political activities of unions that are
supposed to represent them. Union members and the public have a
right to know how unions are spending members' dues to make
political contributions or expenditures benefitting candidates,
political parties, and political causes.
(4) Unions should be accountable to their membership in
making political contributions or expenditures affecting
Federal governance and public policy. Requiring the express
approval of a union's membership for political contributions or
expenditures will establish necessary accountability.

SEC. 3. DISCLOSURE AND APPROVAL OF CERTAIN POLITICAL EXPENDITURES.

(a) In General.--Title II of the Labor-Management Reporting and
Disclosure Act (29 U.S.C. 431 et seq.) is amended by inserting after
section 201 the following:

''SEC. 201A. DISCLOSURE AND APPROVAL OF CERTAIN POLITICAL EXPENDITURES
BY LABOR ORGANIZATIONS.

''(a) Disclosure.--The report required under section 201 shall
contain, in a clear and simple format--
''(1) a description of the specific nature of any
expenditures for political activities proposed to be made by
the labor organization for the forthcoming fiscal year, to the
extent the specific nature is known to the labor organization
and including the total amount of such proposed expenditures;
and
''(2) a disclosure of how each officer of the labor
organization voted to authorize or not to authorize each
expenditure for political activities made by the labor
organization during the preceding fiscal year.
''(b) Restriction on Expenditures.--No labor organization shall
make any expenditure for political activities in any fiscal year
unless--
''(1) such expenditure is of the nature of those proposed
by the labor organization pursuant to subsection (a); and
''(2) the full, free, and written authorization for such
expenditures has been granted by a majority of the members of
the labor organization.
''(c) Mechanism for Obtaining Authorization.--Not later than 1 year
after the date of enactment of the Union Member Protection Act, every
labor organization shall adopt a mechanism for obtaining, by secret
ballot, the authorization of its members as required under subsection
(b)(2).
''(d) Liability.--The officers of a labor organization who
authorize an expenditure without first obtaining the authorization of
members required under subsection (b)(2) shall be jointly and severally
liable in any action brought in any court of competent jurisdiction to
any member of the labor organization or class of members for the amount
of dues paid by such member or class of member during the 1 year period
prior to the date that such expenditure was made.
''(e) Definition of Expenditure for Political Activities.--As used
in this section:
''(1) The term 'expenditure for political activities'
means--
''(A) an independent expenditure, as such term is
defined in section 301(17) of the Federal Election
Campaign Act of 1971 (2 U.S.C. 431(17));
''(B) contributions to any political party,
committee, or electioneering communication, as such
term is defined in section 304(f)(3)(A) of the Federal
Election Campaign Act of 1971 (2 U.S.C. 434(f)(3)(A));
and
''(C) dues or other payments to trade associations
or other tax exempt organizations that are, or could
reasonably be anticipated to be, used for the purposes
described in subparagraph (A).
''(2) Such term shall not include--
''(A) direct lobbying efforts through registered
lobbyists employed or hired by the labor organization;
''(B) communications by a labor organization to its
members and executive or administrative personnel and
their families; or
''(C) the establishment, administration, and
solicitation of contributions to a separate segregated
fund to be utilized for political purposes by a labor
organization.''.
(b) Conforming Amendments.--
(1) Section 201(c) of such Act (29 U.S.C. 431(c)) is
amended by striking ''make available the information required
to be contained in'' and inserting ''provide''.
(2) Section 209(a) of such Act (29 U.S.C. 439(a)) is
amended by inserting ''other than section 201A'' after ''this
title''.

SEC. 4. REQUIREMENT OF VOTE BY PRINCIPAL OFFICERS.

Section 201 of the Labor-Management Reporting and Disclosure Act
(29 U.S.C. 431) is further amended by adding at the end the following:
''(f) The bylaws required under this section shall expressly
provide for a vote of the principal officers of the labor organization
on any individual expenditure for political activities (as such term is
defined in section 201A(e)) in excess of $50,000. A labor organization
shall make publicly available the individual votes of principal
officers required by the preceding sentence within 48 hours of the
vote, including in a clear and conspicuous location on the Internet
website of the labor organization.''.

SEC. 5. REPORT.

The Comptroller General of the United States shall annually conduct
a study on the compliance with the requirements of this Act by labor
organizations and their management. Not later than April 1 of each
year, the Comptroller General shall submit to Congress a report of such
study.

SEC. 6. EFFECTIVE DATE.

The amendments made by this Act shall take effect on the date of
enactment of the Shareholder Protection Act of 2010.
answer:
Union Member Protection Act - Amends the Labor-Management Reporting and Disclosure Act (Landrum-Griffin Act) to require a labor organization's mandatory report to the Secretary of Labor on its constitution, officers, and basic organization to include, in a clear and simple format, both: (1) a description of the specific nature and total amount of political expenditures the labor organization proposes to make for the upcoming fiscal year; and (2) a disclosure of how each labor organization officer voted on each political expenditure made by the organization during the preceding fiscal year.

Prohibits a labor organization from making political expenditures unless: (1) they are of the nature of those proposed in such report; and (2) they have received a full, free, and written authorization by secret ballot by a majority of the labor organization members.

Makes officers jointly and severally liable for authorizing a political expenditure without first obtaining the authorization of labor organization members.

Requires labor organization bylaws to provide expressly for a vote of the organization's principal officers on individual political expenditures in excess of $50,000. Requires a labor organization to make public the individual votes of such officers within 48 hours, including in a clear and conspicuous location on its website.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Animal Welfare Accountability and
Transparency Act''.

SEC. 2. PUBLIC AVAILABILITY OF REGULATORY RECORDS.

Notwithstanding any other provision of law, not later than 90 days
after the date of enactment of this Act, the Secretary of Agriculture
(referred to in this section as the ''Secretary'') shall maintain and
promptly make available to the public in an online searchable database
in a machine-readable format on the website of the Department of
Agriculture information relating to the administration of the Animal
Welfare Act (7 U.S.C. 2131 et seq.) and the Horse Protection Act (15
U.S.C. 1821 et seq.), including--
(1) the entirety of each report of any inspection
conducted, and record of any enforcement action taken, under--
(A) either of those Acts; or
(B) any regulation issued under those Acts;
(2) with respect to the Animal Welfare Act--
(A) the entirety of each annual report submitted by
a research facility under section 13 of that Act (7
U.S.C. 2143); and
(B) the name, address, and license or registration
number of each research facility, exhibitor, dealer,
and other person or establishment--
(i) licensed by the Secretary under section
3 or 12 of that Act (7 U.S.C. 2133, 2142); or
(ii) registered with the Secretary under
section 6 of that Act (7 U.S.C. 2136); and
(3) with respect to the Horse Protection Act, the name and
address of--
(A) any person that is licensed to conduct any
inspection under section 4(c) of that Act (15 U.S.C.
1823(c)); or
(B) any organization or association that is
licensed by the Department of Agriculture to promote
horses through--
(i) the showing, exhibiting, sale, auction,
or registry of horses; or
(ii) the conduct of any activity that
contributes to the advancement of horses.

SEC. 3. USE OF ALTERNATIVE DEPRECIATION SYSTEM FOR TAXPAYERS VIOLATING
CERTAIN ANIMAL PROTECTION RULES.

(a) In General.--Section 168(g)(1) of the Internal Revenue Code of
1986 is amended by striking ''and'' at the end of subparagraph (D), by
inserting ''and'' at the end of subparagraph (E), and by inserting
after subparagraph (E) the following new subparagraph:
''(F) any property placed in service by a
disqualified taxpayer during an applicable period,''.
(b) Definitions.--Section 168(g) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
''(8) Disqualified taxpayer; applicable period.--For
purposes of paragraph (1)(F)--
''(A) Disqualified taxpayer.--
''(i) In general.--The term 'disqualified
taxpayer' means any taxpayer if such taxpayer--
''(I) has been assessed a civil
penalty under section 19(b) of the
Animal Welfare Act (7 U.S.C. 2149(b))
or section 6(b) of the Horse Protection
Act (15 U.S.C. 1825(b)) and either the
period for seeking judicial review of
the final agency action has lapsed or
there has been a final judgment with
respect to an appeal of such
assessment, or
''(II) has been convicted under
section 19(d) of the Animal Welfare Act
(7 U.S.C. 2149(d)) or section 6(a) of
the Horse Protection Act (15 U.S.C.
1825(a)) and there is a final judgment
with respect to such conviction.
''(ii) Aggregation rules.--All persons
treated as a single employer under subsection
(a) or (b) of section 52, or subsection (m) or
(o) of section 414, shall be treated as one
taxpayer for purposes of this subparagraph.
''(B) Applicable period.--The term 'applicable
period' means, with respect to any violation described
in subparagraph (A), the 5-taxable-year period
beginning with the taxable year in which the period for
seeking judicial review of a civil penalty described in
subparagraph (A)(i) has lapsed or in which there has
been a final judgment entered with respect to the
violation, whichever is earlier.''.
(c) Conforming Amendment.--The last sentence of section 179(d)(1)
is amended by inserting ''or any property placed in service by a
disqualified taxpayer (as defined in section 168(g)(8)(A)) during an
applicable period (as defined in section 168(g)(8)(B))'' after
''section 50(b)''.
(d) Effective Date.--The amendments made by this section shall
apply to property placed in service in taxable years beginning after
the date of the enactment of this section.
answer:
Animal Welfare Accountability and Transparency Act This bill requires the Department of Agriculture (USDA) to maintain and publicly disclose records relating to the administration of the Animal Welfare Act and the Horse Protection Act, including specified details regarding inspections, enforcement actions, regulations, registrations, and licenses under the two laws. Within 90 days of the enactment of this bill, USDA must make the records available to the public in an online searchable database in a machine-readable format on its website. The bill also amends the Internal Revenue Code to require a taxpayer who has been convicted or assessed civil penalties for violating certain provisions of the Animal Welfare Act or the Horse Protection Act to use the alternative depreciation system that increases the number of years over which property is depreciated. The taxpayer must use the system for any property placed in service during the five-year period beginning with the year in which the period for seeking judicial review of a civil penalty has lapsed or in which there has been a final judgment entered with respect to the violation, whichever is earlier.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Municipal Bond Insurance Enhancement
Act of 2009''.

SEC. 2. OFFICE OF PUBLIC FINANCE AND FEDERAL REINSURANCE FOR INSURERS
OF TAX-EXEMPT MUNICIPAL BONDS.

(a) In General.--Subchapter I of chapter 3 of title 31, United
States Code, is amended by adding at the end the following new section:

''SEC. 314. THE OFFICE OF PUBLIC FINANCE.

''(a) Establishment and Personnel.--
''(1) Establishment.--There is hereby established in the
Department of the Treasury an office to be known as the 'Office
of Public Finance' (in this section referred to as the
'Office').
''(2) Director; staffing.--The Secretary of the Treasury
shall appoint the Director of the Office, as well as such other
staff as the Secretary believes necessary for the Office to
carry out its duties under this Act.
''(b) Federal Reinsurance for Insurers of Tax-Exempt Municipal
Bonds.--
''(1) Establishment.--The Director of the Office of Public
Finance shall carry out a program under this subsection to
provide reinsurance for insured losses of qualified municipal
bond insurers.
''(2) Qualified municipal bond insurers.--Reinsurance
coverage under this subsection may be made available only for
an insurer, including an insurer that is an affiliate of
another entity--
''(A) that is licensed or admitted to engage in the
business, in any State, of providing insurance for the
payment of principal and interest due under--
''(i) any municipal bond; or
''(ii) any bond, note, security, or other
debt obligation issued by a special purpose
corporation, trust, or other entity to finance
a project serving a substantial public purpose;
and
''(B) that has, as of the date of purchase of
reinsurance coverage under this subsection--
''(i) a corporate or other governing
charter that prohibits the insurer from
providing coverage for risks other than the
risks specified in subparagraph (A) and such
bonds issued by public purpose issuers or
ultimate obligors as are not inconsistent with
the intent of Municipal Bond Insurance
Enhancement Act of 2009 and as may be approved
generally or specifically by the Director of
the Office of Public Finance or the relevant
insurance regulator; or
''(ii) entered into an agreement with the
Director to only provide coverage for the risks
specified in clause (i).
A qualified municipal bond insurer shall not be
precluded from retaining or performing any obligations
in place prior to entering into such an agreement with
the Office.
''(3) Terms of reinsurance.--Reinsurance coverage under
this subsection shall be subject to the following requirements:
''(A) Premiums.--The Director shall establish and
collect risk-based premiums for such coverage. Premium
charges under this subparagraph shall be established in
amounts that are sufficient, but do not exceed, the
minimum amounts necessary to cover the costs (as such
term is defined in section 502 of the Federal Credit
Reform Act of 1990 (2 U.S.C. 661(a)) of such
reinsurance coverage and to cover administrative costs
of the Secretary that are associated with the program
for such coverage.
''(B) Others.--The Director shall establish such
other terms for such coverage as the Director
determines are appropriate to provide additional
capacity in the market for insurance of State and local
bonds in the most cost-efficient manner.
''(4) Program limit.--The aggregate par value of bonds,
notes, security, and other debt obligations for which
reinsurance is provided under the program under this subsection
in any of fiscal years 2010 through 2014 may not exceed
$50,000,000,000.
''(5) Authorization of appropriations.--There is authorized
to be appropriated such sums as may be necessary for
administrative costs of carrying out the program under this
subsection during the first 12 months of the operation of such
program.
''(6) Divestment.--Not later than the expiration of the 5-
year period beginning on the date of the enactment of this Act,
the Secretary of the Treasury shall--
''(A) establish and submit to the Congress a plan
providing for the sale of the reinsurance assets
acquired under the program under this subsection,
except that any such sale shall not reduce the credit
rating of bonds insured under such program or the
relevant qualified municipal bond insurer through the
submission of offers to purchase such assets; and
''(B) implement such plan, including soliciting
offers for the purchase of such operations.
''(7) Definitions.--For purposes of this subsection, the
following definitions shall apply:
''(A) Insured loss.--The term 'insured loss' means
any loss resulting from any municipal bond that is
covered by insurance provided by a qualified municipal
bond insurer.
''(B) Municipal bond.--The term 'municipal bond'
means any bond, note, security, or other debt
obligation issued by any State or political subdivision
thereof, or by any other entity eligible to issue bonds
treated as a State or local bond (as such term is
defined in section 103(c) of the Internal Revenue Code
of 1986 and the regulations issued thereunder)
''(C) Qualified municipal bond insurer.--The term
'qualified municipal bond insurer' means an insurer
that meets the requirements in paragraph (2) for
reinsurance coverage under this subsection.''.
(b) Clerical Amendment.--The table of sections for subchapter I of
chapter 3 of title 31, United States Code, is amended by adding at the
end the following:

''314. The Office of Public Finance.''.

SEC. 3. REINSURANCE BY OFFICE OF PUBLIC FINANCE NOT TREATED AS FEDERAL
GUARANTEE UNDER TAX EXEMPT BOND REQUIREMENTS.

(a) In General.--Subparagraph (A) of section 149(b)(3) of the
Internal Revenue Code of 1986 is amended by striking ''or'' at the end
of clause (ii), by striking the period at the end of clause (iii) and
inserting '', or'', and by adding at the end the following new clause:
''(iv) any guarantee by the Office of
Public Finance.''.
(b) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
answer:
Municipal Bond Insurance Enhancement Act of 2009 - Establishes in the Department of the Treasury the Office of Public Finance. Requires the Director of such Office to carry out a program to provide reinsurance for insured losses of municipal bond insurers.

Directs the Secretary of the Treasury to establish and submit to Congress within five years after the enactment of this Act a plan for the sale of reinsurance assets acquired under this Act.

Amends the Internal Revenue Code to provide that reinsurance provided by this Act shall not be treated as a federal guarantee for purposes of disallowing the exemption of interest on municipal bonds.