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. SHORT TITLE.

This Act may be cited as the ''Transportation Finance Innovation
Demonstration Act of 2010''.

SEC. 2. VEHICLE MILEAGE TAX FOR MOBILE MOUNTED CONCRETE BOOM PUMPS.

(a) In General.--Chapter 36 of the Internal Revenue Code of 1986
(relating to certain other excise taxes) is amended by inserting after
subchapter D the following new subchapter:

''Subchapter E--Vehicle Mileage Tax

''Sec. 4491. Imposition of tax.
''Sec. 4492. Mobile mounted concrete boom pump vehicle defined.
''Sec. 4493. Method of collecting tax.

''SEC. 4491. IMPOSITION OF TAX.

''(a) Imposition of Tax.--There is hereby imposed on each mobile
mounted concrete boom pump vehicle a tax determined at the applicable
rate per mile for each mile traveled in the United States.
''(b) Applicable Rate.--For purposes of subsection (a), the
applicable rate shall be--
''(1) $0.05 per mile for a mobile mounted concrete boom
pump vehicle with a gross vehicle weight which does not exceed
60,000 pounds, and
''(2) $0.07 per mile for a mobile mounted concrete boom
pump vehicle with a gross vehicle weight which exceeds 60,000
pounds.
''(c) By Whom Paid.--The tax imposed by subsection (a) shall be
paid by the owner of the mobile mounted concrete boom pump vehicle.
''(d) Credit Against Tax.--At the election of the taxpayer, there
shall be allowed as a credit against the tax imposed by subsection (a)
for any taxable period the amount of tax imposed with respect to such
vehicle under sections 4053, 4081, and 4481 for such period. The credit
allowed under the preceding sentence with respect to a quantity of
liquid shall be in lieu of a payment under section 6427 with respect to
such quantity.
''(e) Special Rules for Determining Mileage.--In determining
mileage for purposes of this section, the Secretary shall work in close
coordination with the Secretary of Transportation to develop a system
for administration and compliance with this section. Such system
shall--
''(1) work in tandem with the engine control modules of the
affected vehicles,
''(2) minimize the administrative burdens on pump owners
and operators,
''(3) minimize the administrative burden on the Department
of Transportation,
''(4) integrate with State and local transportation revenue
mechanisms (including demand management systems),
''(5) protect the privacy of participating companies and
employees, and
''(6) allow third party administrators to manage data
collection and refund payments to operators.
There is authorized to be appropriated not more than $5,000,000 for
costs associated with developing and implementing such system,
including for making grants to private companies where appropriate to
develop and deploy on-board technologies to track and report road miles
traveled.

''SEC. 4492. MOBILE MOUNTED CONCRETE BOOM PUMP VEHICLE DEFINED.

''For purposes of this subchapter, the term 'mobile mounted
concrete boom pump vehicle' means a vehicle--
''(1) which is mobile machinery (as defined in section
4053(8)), and
''(2) on which the mounted machinery consists of a concrete
boom pump and related subordinate parts.

''SEC. 4493. METHOD OF COLLECTING TAX.

''(a) Collection by Return.--The taxes imposed by section 4491
shall be collected on the basis of a return for a calendar quarter. The
Secretary shall, by regulation, prescribe the time for filing such
return, the information to be shown in such return, and the time for
payment of such tax.
''(b) Payment Due Date.--Except as otherwise provided in this
subsection, the last day for payment of such tax shall be the 14th day
after the last day of the calendar quarter for which the return is
filed under subsection (a).
''(c) Calendar Quarter.--For purposes of this section, the term
'calendar quarter' means the three-month period ending on March 31,
June 30, September 30, or December 31.''.
(b) Highway Mileage Limitation Not Applicable.--Subparagraph (C) of
section 6421(e)(2) of such Code is amended by adding at the end the
following new clause:
''(v) Exception to use requirement for
mobile mounted concrete boom pump vehicle.--In
the case of a mobile mounted concrete boom pump
vehicle (as defined in section 4492), clause
(ii) shall be applied without regard to
subclause (II) (relating to the use-based
test).''.
(c) Nontaxable Use.--Subsection (b) of section 4082 of such Code
(defining nontaxable use) is amended by inserting ''(other than a use
by a vehicle described in clause (v) thereof'' after ''section
6421(e)(2)(C)''.
(d) Deposit Into Highway Trust Fund.--Paragraph (1) of section
9503(b) of such Code (relating to transfer to Highway Trust Fund of
amounts equivalent to certain taxes and penalties) is amended by
striking ''and'' at the end of subparagraph (D), by striking the period
at the end of subparagraph (E) and inserting '', and'', and by
inserting after paragraph (E) the following new subparagraph:
''(F) section 4491 (relating to vehicle mileage
tax).''.
(e) Clerical Amendment.--The table of subchapters for chapter 36 of
such Code is amended by inserting after the item relating to subchapter
D the following new item:

''subchapter e. vehicle mileage tax''.

(f) Effective Date.--The amendments made by this section shall take
effect on January 1, 2011.

A: Transportation Finance Innovation Demonstration Act of 2010 - Amends the Internal Revenue Code to impose a vehicle mileage tax on mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Transparency and Honesty in Energy
Regulations Act of 2016''.

SEC. 2. FINDINGS.

Congress finds the following--
(1) As a tool to justify Federal actions by the Department
of Energy and the Environmental Protection Agency (hereinafter
in this section referred to as the ''EPA'') addressing
greenhouse gas emissions, including those regulating or
prohibiting the exploration, mining, production, and use of
coal as well as other fossil fuels as energy sources, the
Social Cost of Carbon (hereinafter in this section referred to
as the ''SCC'') and the Social Cost of Methane (hereinafter in
this section referred to as the ''SCM'') in theory represent
the hypothetical cost of an incremental ton of carbon dioxide
(CO<INF>2</INF>) or methane emissions in a given year.
(2) Office of Management and Budget (hereinafter in this
section referred to as the ''OMB'') Circular A-4 guides Federal
agencies on the development of regulatory impact analysis
required under Executive Order 12866 as well as other
authorities, instructing agencies to include discount rates of
3 and 7 percent while also evaluating the cost and benefits
that accrue to citizens and residents of the United States.
(3) First developed in 2009 by an interagency working
group, including the Department of Energy and the EPA, the SCC
estimates fail to comply with OMB Circular A-4 prescribed
discount rates of 3 and 7 percent.
(4) While OMB Circular A-4 specifies that an evaluation of
the global effects, when undertaken, is to be reported
separately from domestic costs and benefits, the SCC instead
calculated the global benefits in lieu of and not in addition
to the domestic effects.
(5) The use of the SCC estimates in Department of Energy
and EPA rulemakings prior to any opportunity for public notice
and comment violated not only scientific peer-review
requirements but also the President's commitment to transparent
and open government as outlined in his January 21, 2009,
memorandum to the heads of executive departments and agencies.
(6) In July 2015, as part of a revision of the SCC in
response to over 150 substantive comments and in acknowledgment
of the faulty process by which the SCC estimates were
developed, the OMB requested the National Academies of Science,
Engineering and Medicine (hereinafter in this section referred
to as the ''NAS'') review and make recommendations for the
improvement of the SCC estimates.
(7) Shortly after the commencement of the NAS review, the
EPA, without appropriate peer review and an opportunity for
public notice and comment, utilized the EPA-developed SCM
estimates in justifying the costs and benefits of the September
2015 proposed and recently finalized rules under the Clean Air
Act for methane emissions from new, modified, and reconstructed
sources in the oil and gas sector.
(8) Continued use by the Department of Energy and the EPA
of the SCC and the SCM ignores sound science in order to
eliminate the exploration, mining, production, and use of our
abundant domestic sources of fossil fuel energy.
(9) The Department of Energy and EPA regulations, which are
costing American families billions of dollars per year, are
being justified in large part by SCC and SCM estimates.

SEC. 3. PROHIBITION ON CONSIDERING THE SOCIAL COST OF CARBON AND THE
SOCIAL COST OF METHANE.

The Secretary of Energy, when acting under any authority, and the
Administrator of the Environmental Protection Agency, when acting under
the authority of the Clean Air Act (42 U.S.C. 7401 et seq.), may not
consider the social cost of carbon or the social cost of methane as
part of any cost benefit analysis required under law or under Executive
Order 12866 or 13563, in any rulemaking, in the issuance of any
guidance, or in taking any other agency action, or as a justification
for any rulemaking, guidance document, or agency action, unless a
Federal law is enacted, after the date of enactment of this Act,
explicitly authorizing such consideration.

SEC. 4. REPORT OF THE ADMINISTRATOR OF THE EPA.

Not later than 120 days after the date of enactment of this Act,
the Administrator of the Environmental Protection Agency, in
coordination and consultation with the Secretary of Energy, the
Secretary of the Interior, and the Council on Environmental Quality
shall submit a report to the Committees on Energy and Commerce and on
Natural Resources of the House of Representatives and the Committees on
the Environment and Public Works and on Energy and Natural Resources of
the Senate, detailing the number of proposed and final rulemakings,
guidance documents, and agency actions since January 2009 that use the
social cost of carbon or the social cost of methane, including as part
of any cost benefit analysis required under Executive Order 12866 and
other relevant authorities.

SEC. 5. DEFINITIONS.

In this Act:
(1) The term ''social cost of carbon'' means--
(A) the social cost of carbon as described in--
(i) the document entitled ''Technical
Support Document: Social Cost of Carbon for
Regulatory Impact Analysis Under Executive
Order 12866'' published by the Interagency
Working Group on Social Cost of Carbon, United
States Government, in February 2010; or
(ii) the document entitled ''Technical
Support Document: Technical Update of the
Social Cost of Carbon for Regulatory Impact
Analysis Under Executive Order 12866''
published by the Interagency Working Group on
Social Cost of Carbon, United States
Government, in May 2013, and revised in
November 2013 and July 2015, or any other
successor or substantially related document; or
(B) any other estimate of the monetized damages
associated with an incremental increase in carbon
dioxide emissions in a given year.
(2) The term ''social cost of methane'' means the estimate
of the social cost of methane--
(A) as described in--
(i) the proposed rule entitled ''Oil and
Natural Gas Sector: Emission Standards for New
and Modified Sources'' published by the
Environmental Protection Agency in the Federal
Register on September 18, 2015 (80 Fed. Reg.
56593);
(ii) the final rule entitled ''Oil and
Natural Gas Sector: Emission Standards for New,
Reconstructed, and Modified Sources'' published
by the Environmental Protection Agency in the
Federal Register on June 3, 2016 (81 Fed. Reg.
35824); or
(iii) the ''Regulatory Impact Analysis of
the Final Oil and Natural Gas Sector: Emission
Standards for New, Reconstructed, and Modified
Sources'' prepared by the Environmental
Protection Agency, Office of Air and Radiation,
in May 2016, and identified by docket ID number
EPA-HQ-OAR-2010-0505-7630; or
(B) any other successor or substantially related
estimate.

A: Transparency and Honesty in Energy Regulations Act of 2016 This bill prohibits the Department of Energy and the Environmental Protection Agency (EPA) from considering the social cost of carbon or methane as part of any cost benefit analysis, unless a federal law is enacted authorizing such consideration. The EPA must report on the number of proposed and final rulemakings, guidance documents, and agency actions since January 2009 that use either of those social costs, including as part of any cost benefit analysis required under Executive Order 12866 and other relevant authorities.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Bonus Depreciation Extension Act of
2014''.

SEC. 2. EXTENSION OF BONUS DEPRECIATION.

(a) In General.--Paragraph (2) of section 168(k) of the Internal
Revenue Code of 1986 is amended--
(1) by striking ''January 1, 2015'' in subparagraph (A)(iv)
and inserting ''January 1, 2017'', and
(2) by striking ''January 1, 2014'' each place it appears
and inserting ''January 1, 2016''.
(b) Special Rule for Federal Long-Term Contracts.--Clause (ii) of
section 460(c)(6)(B) of such Code is amended by striking ''January 1,
2014 (January 1, 2015'' and inserting ''January 1, 2016 (January 1,
2017''.
(c) Expansion of Election To Accelerate AMT Credits in Lieu of
Bonus Depreciation.--Section 168(k)(4) of such Code is amended to read
as follows:
''(4) Election to accelerate amt credits in lieu of bonus
depreciation.--
''(A) In general.--If a corporation elects to have
this paragraph apply for any taxable year--
''(i) paragraphs (1) and (2)(F)(i) shall
not apply for such taxable year,
''(ii) the applicable depreciation method
used under this section with respect to any
qualified property shall be the straight line
method, and
''(iii) the limitation imposed by section
53(c) for such taxable year shall be increased
by the bonus depreciation amount which is
determined for such taxable year under
subparagraph (B).
''(B) Bonus depreciation amount.--For purposes of
this paragraph--
''(i) In general.--The bonus depreciation
amount for any taxable year is an amount equal
to 20 percent of the excess (if any) of--
''(I) the aggregate amount of
depreciation which would be allowed
under this section for qualified
property placed in service by the
taxpayer during such taxable year if
paragraph (1) applied to all such
property, over
''(II) the aggregate amount of
depreciation which would be allowed
under this section for qualified
property placed in service by the
taxpayer during such taxable year if
paragraph (1) did not apply to any such
property.
The aggregate amounts determined under
subclauses (I) and (II) shall be determined
without regard to any election made under
subsection (b)(2)(D), (b)(3)(D), or (g)(7) and
without regard to subparagraph (A)(ii).
''(ii) Limitation.--The bonus depreciation
amount for any taxable year shall not exceed
the lesser of--
''(I) 50 percent of the minimum tax
credit under section 53(b) for the
first taxable year ending after
December 31, 2013, or
''(II) the minimum tax credit under
section 53(b) for such taxable year
determined by taking into account only
the adjusted minimum tax for taxable
years ending before January 1, 2014
(determined by treating credits as
allowed on a first-in, first-out
basis).
''(iii) Aggregation rule.--All corporations
which are treated as a single employer under
section 52(a) shall be treated--
''(I) as 1 taxpayer for purposes of
this paragraph, and
''(II) as having elected the
application of this paragraph if any
such corporation so elects.
''(C) Credit refundable.--For purposes of section
6401(b), the aggregate increase in the credits
allowable under part IV of subchapter A for any taxable
year resulting from the application of this paragraph
shall be treated as allowed under subpart C of such
part (and not any other subpart).
''(D) Other rules.--
''(i) Election.--Any election under this
paragraph may be revoked only with the consent
of the Secretary.
''(ii) Partnerships with electing
partners.--In the case of a corporation which
is a partner in a partnership and which makes
an election under subparagraph (A) for the
taxable year, for purposes of determining such
corporation's distributive share of partnership
items under section 702 for such taxable year--
''(I) paragraphs (1)(A) and
(2)(F)(i) shall not apply, and
''(II) the applicable depreciation
method used under this section with
respect to any qualified property shall
be the straight line method.
''(iii) Certain partnerships.--In the case
of a partnership in which more than 50 percent
of the capital and profits interests are owned
(directly or indirectly) at all times during
the taxable year by 1 corporation (or by
corporations treated as 1 taxpayer under
subparagraph (B)(iii)), each partner shall
compute its bonus depreciation amount under
clause (i) of subparagraph (B) by taking into
account its distributive share of the amounts
determined by the partnership under subclauses
(I) and (II) of such clause for the taxable
year of the partnership ending with or within
the taxable year of the partner.
''(iv) Special rule for passenger
aircraft.--In the case of any passenger
aircraft, the written binding contract
limitation under paragraph (2)(A)(iii)(I) shall
not apply for purposes of subparagraph
(B)(i)(I).''.
(d) Conforming Amendments.--
(1) The heading for subsection (k) of section 168 of such
Code is amended by striking ''January 1, 2014'' and inserting
''January 1, 2016''.
(2) The heading for clause (ii) of section 168(k)(2)(B) of
such Code is amended by striking ''pre-january 1, 2014'' and
inserting ''pre-january 1, 2016''.
(3) Subparagraph (C) of section 168(n)(2) of such Code is
amended by striking ''January 1, 2014'' and inserting ''January
1, 2016''.
(4) Subparagraph (D) of section 1400L(b)(2) of such Code is
amended by striking ''January 1, 2014'' and inserting ''January
1, 2016''.
(5) Subparagraph (B) of section 1400N(d)(3) of such Code is
amended by striking ''January 1, 2014'' and inserting ''January
1, 2016''.
(e) Technical Amendment Relating to Section 331 of the American
Taxpayer Relief Act of 2012.--Clause (iii) of section 168(k)(4)(J) of
such Code is amended by striking ''any taxable year'' and inserting
''its first taxable year''.
(f) Effective Dates.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this subsection shall apply
to property placed in service after December 31, 2013.
(2) Expansion of election to accelerate amt credits in lieu
of bonus depreciation.--
(A) In general.--The amendment made by subsection
(c) (other than so much of such amendment as relates to
section 168(k)(4)(D)(iii) of such Code, as added by
such amendment) shall apply to taxable years ending
after December 31, 2013.
(B) Transitional rule.--In the case of a taxable
year beginning before January 1, 2014, and ending after
December 31, 2013, the bonus depreciation amount
determined under section 168(k)(4) of such Code for
such year shall be the sum of--
(i) such amount determined without regard
to the amendments made by this section and--
(I) by taking into account only
property placed in service before
January 1, 2014, and
(II) by multiplying the limitation
under section 168(k)(4)(C)(ii) of such
Code (determined without regard to the
amendments made by this section) by a
fraction the numerator of which is the
number of days in the taxable year
before January 1, 2014, and the
denominator of which is the number of
days in the taxable year, and
(ii) such amount determined after taking
into account the amendments made by this
section and--
(I) by taking into account only
property placed in service after
December 31, 2013, and
(II) by multiplying the limitation
under section 168(k)(4)(B)(ii) of such
Code (as amended by this section) by a
fraction the numerator of which is the
number of days in the taxable year
after December 31, 2013, and the
denominator of which is the number of
days in the taxable year.
(3) Technical amendment.--The amendment made by subsection
(e) shall take effect as if included in the provision of the
American Taxpayer Relief Act of 2012 to which it relates.

A:
Bonus Depreciation Extension Act of 2014 - Amends the Internal Revenue Code to extend: (1) through 2015, the additional 50% depreciation allowance (bonus depreciation) for business property (through 2016, for property having longer production periods and for transportation property); and (2) the election to increase the alternative minimum tax (AMT) credit in lieu of bonus depreciation by extending to January 1, 2016, the placed-in-service requirement for property eligible for such election (January 1, 2017, for property having longer production periods and for transportation property).
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