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

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Internet Tax Nondiscrimination
Act''.
SEC. 2. FOUR-YEAR EXTENSION OF INTERNET TAX MORATORIUM.
(a) In General.--Subsection (a) of section 1101 of the Internet Tax
Freedom Act (47 U.S.C. 151 note) is amended to read as follows:
''(a) Moratorium.--No State or political subdivision thereof may
impose any of the following taxes during the period beginning November
1, 2003, and ending November 1, 2007:
''(1) Taxes on Internet access.
''(2) Multiple or discriminatory taxes on electronic
commerce.''.
(b) Conforming Amendments.--(1) Section 1101 of the Internet Tax
Freedom Act (47 U.S.C. 151 note) is amended by striking subsection (d)
and redesignating subsections (e) and (f) as subsections (d) and (e),
respectively.
(2) Section 1104(10) of the Internet Tax Freedom Act (47 U.S.C. 151
note) is amended to read as follows:
''(10) Tax on internet access.--
''(A) In general.--The term 'tax on Internet access' means
a tax on Internet access, regardless of whether such tax is
imposed on a provider of Internet access or a buyer of Internet
access and regardless of the terminology used to describe the
tax.
''(B) General exception.--The term 'tax on Internet access'
does not include a tax levied upon or measured by net income,
capital stock, net worth, or property value.''.
(3) Section 1104(2)(B)(i) of the Internet Tax Freedom Act (47
U.S.C. 151 note) is amended by striking ''except with respect to a tax
(on Internet access) that was generally imposed and actually enforced
prior to October 1, 1998,''.
(c) Internet Access Service; Internet Access.--
(1) Internet access service.--Paragraph (3)(D) of section
1101(d) (as redesignated by subsection (b)(1) of this section) of
the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by
striking the second sentence and inserting ''The term 'Internet
access service' does not include telecommunications services,
except to the extent such services are purchased, used, or sold by
a provider of Internet access to provide Internet access.''.
(2) Internet access.--Section 1104(5) of that Act is amended by
striking the second sentence and inserting ''The term 'Internet
access' does not include telecommunications services, except to the
extent such services are purchased, used, or sold by a provider of
Internet access to provide Internet access.''.
SEC. 3. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.
The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--
(1) by redesignating section 1104 as section 1105; and
(2) by inserting after section 1103 the following:

''SEC. 1104. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.

''(a) Pre-October 1998 Taxes.--
''(1) In general.--Section 1101(a) does not apply to a tax on
Internet access that was generally imposed and actually enforced
prior to October 1, 1998, if, before that date--
''(A) the tax was authorized by statute; and
''(B) either--
''(i) a provider of Internet access services had a
reasonable opportunity to know, by virtue of a rule or
other public proclamation made by the appropriate
administrative agency of the State or political subdivision
thereof, that such agency has interpreted and applied such
tax to Internet access services; or
''(ii) a State or political subdivision thereof generally
collected such tax on charges for Internet access.
''(2) Termination.--
''(A) In general.--Except as provided in subparagraph (B),
this subsection shall not apply after November 1, 2007.
''(B) State telecommunications service tax.--
''(i) Date for termination.--This subsection shall not
apply after November 1, 2006, with respect to a State
telecommunications service tax described in clause (ii).
''(ii) Description of tax.--A State telecommunications
service tax referred to in subclause (i) is a State tax--

''(I) enacted by State law on or after October 1,
1991, and imposing a tax on telecommunications service;
and
''(II) applied to Internet access through
administrative code or regulation issued on or after
December 1, 2002.''.

''(b) Pre-November 2003 Taxes.--
''(1) In general.--Section 1101(a) does not apply to a tax on
Internet access that was generally imposed and actually enforced as
of November 1, 2003, if, as of that date, the tax was authorized by
statute and--
''(A) a provider of Internet access services had a
reasonable opportunity to know by virtue of a public rule or
other public proclamation made by the appropriate
administrative agency of the State or political subdivision
thereof, that such agency has interpreted and applied such tax
to Internet access services; and
''(B) a State or political subdivision thereof generally
collected such tax on charges for Internet access.
''(2) Termination.--This subsection shall not apply after
November 1, 2005.''.

SEC. 4. ACCOUNTING RULE.

The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by
adding at the end the following:

''SEC. 1106. ACCOUNTING RULE.

''(a) In General.--If charges for Internet access are aggregated
with and not separately stated from charges for telecommunications
services or other charges that are subject to taxation, then the
charges for Internet access may be subject to taxation unless the
Internet access provider can reasonably identify the charges for
Internet access from its books and records kept in the regular course
of business.
''(b) Definitions.--In this section:
''(1) Charges for internet access.--The term 'charges for
Internet access' means all charges for Internet access as defined
in section 1105(5).
''(2) Charges for telecommunications services.--The term
'charges for telecommunications services' means all charges for
telecommunications services, except to the extent such services are
purchased, used, or sold by a provider of Internet access to
provide Internet access.''.

SEC. 5. EFFECT ON OTHER LAWS.

The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by
section 4, is amended by adding at the end the following:

''SEC. 1107. EFFECT ON OTHER LAWS.

''(a) Universal Service.--Nothing in this Act shall prevent the
imposition or collection of any fees or charges used to preserve and
advance Federal universal service or similar State programs--
''(1) authorized by section 254 of the Communications Act of
1934 (47 U.S.C. 254); or
''(2) in effect on February 8, 1996.
''(b) 911 and E-911 Services.--Nothing in this Act shall prevent
the imposition or collection, on a service used for access to 911 or E-
911 services, of any fee or charge specifically designated or presented
as dedicated by a State or political subdivision thereof for the
support of 911 or E-911 services if no portion of the revenue derived
from such fee or charge is obligated or expended for any purpose other
than support of 911 or E-911 services.
''(c) Non-Tax Regulatory Proceedings.--Nothing in this Act shall be
construed to affect any Federal or State regulatory proceeding that is
not related to taxation.''.
SEC. 6. EXCEPTION FOR VOICE AND OTHER SERVICES OVER THE INTERNET.
The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by
section 5, is amended by adding at the end the following:

''SEC. 1108. EXCEPTION FOR VOICE SERVICES OVER THE INTERNET.

''Nothing in this Act shall be construed to affect the imposition
of tax on a charge for voice or similar service utilizing Internet
Protocol or any successor protocol. This section shall not apply to any
services that are incidental to Internet access, such as voice-capable
e-mail or instant messaging.''.

SEC. 6A. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by
section 6, is amended by adding at the end the following:

''SEC. 1109. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

''Nothing in this Act shall prohibit Texas or a political
subdivision thereof from imposing or collecting the Texas municipal
access line fee pursuant to Texas Local Govt. Code Ann. ch. 283 (Vernon
2005) and the definition of access line as determined by the Public
Utility Commission of Texas in its 'Order Adopting Amendments to
Section 26.465 As Approved At The February 13, 2003 Public Hearing',
issued March 5, 2003, in Project No. 26412.''.
SEC. 7. GAO STUDY OF EFFECTS OF INTERNET TAX MORATORIUM ON STATE AND
LOCAL GOVERNMENTS AND ON BROADBAND DEPLOYMENT.
The Comptroller General shall conduct a study of the impact of the
Internet tax moratorium, including its effects on the revenues of State
and local governments and on the deployment and adoption of broadband
technologies for Internet access throughout the United States,
including the impact of the Internet Tax Freedom Act (47 U.S.C. 151
note) on build-out of broadband technology resources in rural
underserved areas of the country. The study shall compare deployment
and adoption rates in States that tax broadband Internet access service
with States that do not tax such service, and take into account other
factors to determine whether the Internet Tax Freedom Act has had an
impact on the deployment or adoption of broadband Internet access
services. The Comptroller General shall report the findings,
conclusions, and any recommendations from the study to the Senate
Committee on Commerce, Science, and Transportation and the House of
Representatives Committee on Energy and Commerce no later than November
1, 2005.

SEC. 8. EFFECTIVE DATE.

The amendments made by this Act take effect on November 1, 2003.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.

Output: Internet Tax Nondiscrimination Act - (Sec. 2) Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2007.

Changes the definition of "tax on Internet access" to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value.

Changes the definition of "Internet access service" to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to provide Internet access.

(Sec. 3) Extends: (1) through November 1, 2007, the Internet access taxing authority of States that had a tax on Internet access prior to October 1, 1998; and (2) through November 1, 2005, the Internet access taxing authority of States that had a tax on Internet access as of November 1, 2003.

Terminates after November 1, 2006, the authority of a State to tax Internet access with respect to a State telecommunications service tax: (1) enacted by State law on or after October 1, 1991, and imposing a tax on telecommunications service; and (2) applied to Internet access through administrative code or regulation issued on or after December 1, 2002.

(Sec. 4) Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records.

(Sec. 5) Specifies that nothing in this Act shall prevent the imposition of fees to preserve and advance Federal universal service (or similar State programs) or 911 or E-911 services.

(Sec. 6) Specifies that nothing in this Act shall be construed to affect any Federal or state regulatory proceeding that is not related to taxation or the imposition of a tax on a charge for voice or similar service utilizing Internet Protocol or any successor protocol (except for services that are incidental to Internet access, such as voice-capable e-mail or instant messaging).

(Sec. 6A) Exempts the State of Texas, or its political subdivisions, from the Internet tax moratorium with respect to the imposition or collection of the Texas municipal access line fee.

(Sec. 7) Directs the Comptroller General to study and report to specified congressional committees on the impact of the Internet tax moratorium on State and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States.

Input: Consider 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.

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.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Provo River Project Transfer Act''.

SEC. 2. DEFINITIONS.

In this Act:
(1) Agreement.--The term ''Agreement'' means the contract
numbered 04-WC-40-8950 and entitled ''Agreement Among the United
States, the Provo River Water Users Association, and the
Metropolitan Water District of Salt Lake & Sandy to Transfer Title
to Certain Lands and Facilities of the Provo River Project'' and
shall include maps of the land and features to be conveyed under
the Agreement.
(2) Association.--The term ''Association'' means the Provo
River Water Users Association, a nonprofit corporation organized
under the laws of the State.
(3) District.--The term ''District'' means the Metropolitan
Water District of Salt Lake & Sandy, a political subdivision of the
State.
(4) Pleasant grove property.--
(A) In general.--The term ''Pleasant Grove Property'' means
the 3.79-acre parcel of land acquired by the United States for
the Provo River Project, Deer Creek Division, located at
approximately 285 West 1100 North, Pleasant Grove, Utah, as in
existence on the date of enactment of this Act.
(B) Inclusions.--The term ''Pleasant Grove Property''
includes the office building and shop complex constructed by
the Association on the parcel of land described in subparagraph
(A).
(5) Provo reservoir canal.--The term ''Provo Reservoir Canal''
means the canal, and any associated land, rights-of-way, and
facilities acquired, constructed, or improved by the United States
as part of the Provo River Project, Deer Creek Division, extending
from, and including, the Murdock Diversion Dam at the mouth of
Provo Canyon, Utah, to and including the Provo Reservoir Canal
Siphon and Penstock, as in existence on the date of enactment of
this Act.
(6) Salt lake aqueduct.--The term ''Salt Lake Aqueduct'' means
the aqueduct and associated land, rights-of-way, and facilities
acquired, constructed or improved by the United States as part of
the Provo River Project, Aqueduct Division, extending from, and
including, the Salt Lake Aqueduct Intake at the base of Deer Creek
Dam to and including the Terminal Reservoirs located at 3300 South
St. and Interstate Route 215 in Salt Lake City, Utah, as in
existence on the date of enactment of this Act.
(7) Secretary.--The term ''Secretary'' means the Secretary of
the Interior or a designee of the Secretary.
(8) State.--The term ''State'' means the State of Utah.

SEC. 3. CONVEYANCE OF LAND AND FACILITIES.

(a) Conveyances to Association.--
(1) Provo reservoir canal.--
(A) In general.--In accordance with the terms and
conditions of the Agreement and subject to subparagraph (B),
the Secretary shall convey to the Association, all right,
title, and interest of the United States in and to the Provo
Reservoir Canal.
(B) Condition.--The conveyance under subparagraph (A) shall
not be completed until the Secretary executes the Agreement and
accepts future arrangements entered into by the Association,
the District, the Central Utah Water Conservancy District, and
the Jordan Valley Water Conservancy District providing for the
operation, ownership, financing, and improvement of the Provo
Reservoir Canal.
(2) Pleasant grove property.--In accordance with the terms and
conditions of the Agreement, the Secretary shall convey to the
Association, all right, title, and interest of the United States in
and to the Pleasant Grove Property.
(b) Conveyance to District.--
(1) In general.--In accordance with the terms and conditions of
the Agreement, and subject to the execution of the Agreement by the
Secretary, the Secretary shall convey to the District, all right,
title, and interest of the United States in and to Salt Lake
Aqueduct.
(2) Easements.--
(A) In general.--As part of the conveyance under paragraph
(1), the Secretary shall grant to the District permanent
easements to--
(i) the National Forest System land on which the Salt
Lake Aqueduct is located; and
(ii) land of the Aqueduct Division of the Provo River
Project that intersects the parcel of non-Federal land
authorized to be conveyed to the United States under
section 104(a) of Public Law 107-329 (116 Stat. 2816).
(B) Purpose.--The easements conveyed under subparagraph (A)
shall be for the use, operation, maintenance, repair,
improvement, or replacement of the Salt Lake Aqueduct by the
District.
(C) Limitation.--The United States shall not carry out any
activity on the land subject to the easements conveyed under
subparagraph (A) that would materially interfere with the use,
operation, maintenance, repair, improvement, or replacement of
the Salt Lake Aqueduct by the District.
(D) Boundaries.--The boundaries of the easements conveyed
under subparagraph (A) shall be determined by the Secretary, in
consultation with the District and the Secretary of
Agriculture.
(E) Transfer of administrative jurisdiction.--
(i) In general.--On conveyance of the easement to the
land described in subparagraph (A)(ii), the Secretary,
subject to the easement, shall transfer to the Secretary of
Agriculture administrative jurisdiction over the land.
(ii) Administrative site.--The land transferred under
clause (i) shall be administered by the Secretary of
Agriculture as an administrative site.
(F) Administration.--The easements conveyed under
subparagraph (A) shall be administered by the Secretary of
Agriculture in accordance with section 501(b)(3) of the Federal
Land Policy and Management Act of 1976 (43 U.S.C. 1761(b)(3)).
(c) Consideration.--
(1) Association.--
(A) In general.--In exchange for the conveyance under
subsection (a)(1), the Association shall pay the Secretary an
amount that is equal to the sum of--
(i) the net present value of any remaining debt
obligation of the United States with respect to the Provo
Reservoir Canal; and
(ii) the net present value of any revenues from the
Provo Reservoir Canal that, based on past history--

(I) would be available to the United States but for
the conveyance of the Provo Reservoir Canal under
subsection (a)(1); and
(II) would be deposited in the reclamation fund
established under the first section of the Act of June
17, 1902 (43 U.S.C. 391), and credited under the terms
of Reclamation Manual/Directives and Standards PEC 03-
01.

(B) Deduction.--In determining the net present values under
clauses (i) and (ii) of subparagraph (A), the Association may
deduct from the net present value such sums as are required for
the reimbursement described in the Agreement.
(2) District.--
(A) In general.--In exchange for the conveyance under
subsection (b)(1), the District shall pay the Secretary an
amount that is equal to the sum of--
(i) the net present value of any remaining debt
obligation of the United States with respect to the Salt
Lake Aqueduct; and
(ii) the net present value of any revenues from the
Salt Lake Aqueduct that, based on past history--

(I) would have been available to the United States
but for the conveyance of the Salt Lake Aqueduct under
subsection (b)(1); and
(II) would be deposited in the reclamation fund
established under the first section of the Act of June
17, 1902 (43 U.S.C. 391), and credited under the terms
of Reclamation Manual/Directives and Standards PEC 03-
01.

(B) Deduction.--In determining the net present values under
clauses (i) and (ii) of subparagraph (A), the District may
deduct from the net present value such sums as are required for
the reimbursement described in the Agreement.
(d) Payment of Costs.--In addition to amounts paid to the Secretary
under subsection (c), the Association and the District shall, in
accordance with the Agreement, pay the Secretary--
(1) any necessary and reasonable administrative and real estate
transfer costs incurred by the Secretary in carrying out the
conveyance; and
(2) one-half of any necessary and reasonable costs associated
with complying with--
(A) the National Environmental Policy Act of 1969 (42
U.S.C. 4321 et seq.);
(B) the Endangered Species Act of 1973 (16 U.S.C. 1531 et
seq.); and
(C)(i) the National Historic Preservation Act (16 U.S.C.
470 et seq.); and
(ii) any other Federal cultural resource laws.
(e) Compliance With Environmental Laws.--
(1) In general.--Before conveying land and facilities under
subsections (a) and (b), the Secretary shall comply with all
applicable requirements under--
(A) the National Environmental Policy Act of 1969 (42
U.S.C. 4321 et seq.);
(B) the Endangered Species Act of 1973 (16 U.S.C. 1531 et
seq.); and
(C) any other law applicable to the land and facilities.
(2) Effect.--Nothing in this Act modifies or alters any
obligations under--
(A) the National Environmental Policy Act of 1969 (42
U.S.C. 4321 et seq.); or
(B) the Endangered Species Act of 1973 (16 U.S.C. 1531 et
seq.).

SEC. 4. EXISTING CONTRACTS.

(a) Deer Creek Division Construction Contract.--Notwithstanding the
conveyances under subsections (a) and (b)(1) of section 3, and subject
to the terms of the Agreement, any portion of the Deer Creek Division,
Provo River Project, Utah, that is not conveyed under that section
shall continue to be operated and maintained by the Association, in
accordance with the contract numbered I1r-874, dated June 27, 1936, and
entitled the ''Contract Between the United States and Provo River Water
Users Association Providing for the Construction of the Deer Creek
Division of the Provo River Project, Utah''.
(b) Provo River Project and Jordan Aqueduct System Contracts.--
Subject to the terms of the Agreement, any written contract of the
United States in existence on the date of enactment of this Act
relating to the operation and maintenance of any division or facility
of the Provo River Project or the Jordan Aqueduct System is confirmed
and declared to be a valid contract of the United States that is
enforceable in accordance with the express terms of the contract.
(c) Use of Central Utah Project Water.--
(1) In general.--Subject to paragraph (2), any entity with
contractual Provo Reservoir Canal or Salt Lake Aqueduct capacity
rights in existence on the date of enactment of this Act may, in
addition to the uses described in the existing contracts, use the
capacity rights, without additional charge or further approval from
the Secretary, to transport Central Utah Project water on behalf of
the entity or others.
(2) Limitations.--An entity shall not use the capacity rights
to transport Central Utah Project water under paragraph (1)
unless--
(A) the transport of the water is expressly authorized by
the Central Utah Water Conservancy District;
(B) the use of the water facility to transport the Central
Utah Project water is expressly authorized by the entity
responsible for operation and maintenance of the facility; and
(C) carrying Central Utah Project water through Provo River
Project facilities would not--
(i) materially impair the ability of the Central Utah
Water Conservancy District or the Secretary to meet
existing express environmental commitments for the
Bonneville Unit; or
(ii) require the release of additional Central Utah
Project water to meet those environmental commitments.
(d) Authorized Modifications.--The Agreement may provide for--
(1) the modification of the 1936 Repayment Contract for the
Deer Creek Division of the Provo River Project to reflect the
partial prepayment, the adjustment of the annual repayment amount,
and the transfer of the Provo Reservoir Canal and the Pleasant
Grove Property; and
(2) the modification or termination of the 1938 Repayment
Contract for the Aqueduct Division of the Provo River Project to
reflect the complete payout and transfer of all facilities of the
Aqueduct Division.
(e) Effect of Act.--Nothing in this Act impairs any contract
(including subscription contracts) in effect on the date of enactment
of this Act that allows for or creates a right to convey water through
the Provo Reservoir Canal.

SEC. 5. EFFECT OF CONVEYANCE.

On conveyance of any land or facility under subsection (a) or
(b)(1) of section 3--
(1) the land and facilities shall no longer be part of a
Federal reclamation project;
(2) the Association and the District shall not be entitled to
receive any future reclamation benefits with respect to the land
and facilities, except for benefits that would be available to
other nonreclamation facilities; and
(3) the United States shall not be liable for damages arising
out of any act, omission, or occurrence relating to the land and
facilities, but shall continue to be liable for damages caused by
acts of negligence committed by the United States or by any
employee or agent of the United States before the date of
conveyance, consistent with chapter 171 of title 28, United States
Code.

SEC. 6. REPORT.

If a conveyance required under subsection (a) or (b)(1) of section
3 is not completed by the date that is 18 months after the date of
enactment of this Act, the Secretary shall submit to Congress a report
that--
(1) describes the status of the conveyance;
(2) describes any obstacles to completing the conveyance; and
(3) specifies an anticipated date for completion of the
conveyance.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.
Output: Provo River Project Transfer Act - (Sec. 3) Directs the Secretary of the Interior to convey to the Provo River Water Users Association (Association) all right, title, and interest of the United States in and to the Provo Reservoir Canal in the State of Utah. Conditions such conveyance upon the execution by the Secretary of the Agreement entitled "Agreement Among the United States, the Provo River Waters Users Association, and the Metropolitan Water District of Salt Lake & Sandy to Transfer Title to Certain Lands and Facilities of the Provo River Project (Agreement)," and upon the Secretary's acceptance of future arrangements governing the operation, ownership, financing, and improvement of the Provo Reservoir Canal.

Directs the Secretary to convey to the Association all right, title, and interest of the United States in and to the Pleasant Grove Property in the State of Utah.

Directs the Secretary to: (1) convey to the Metropolitan Water District of Salt Lake & Sandy (District) in the State of Utah, all right, title, and interest of the United States in and to Salt Lake Aqueduct; (2) grant permanent easements to the District for the use, operation, maintenance, repair, improvement, or replacement of the Salt Lake Aqueduct by the District; (3) determine the boundaries of such easements; and (4) transfer administrative jurisdiction over certain land of the Aqueduct Division of the Provo River Project to the Secretary of Agriculture. Directs the Secretary of Agriculture to administer such land as an administrative site subject to provisions of the Federal Land Policy and Management Act of 1976.

Prohibits the United States from carrying out any activities on the lands covered by the Salt Lake Aqueduct easements that would materially interfere with the operation, maintenance, repair, improvement, or replacement of the Salt Lake Aqueduct by the District.

Sets forth a formula for for payments by the Association and the District for the land conveyances under this Act. Requires the Association and the District to pay certain additional costs relating to the land conveyances.

Requires the Secretary to comply with certain environmental and other laws prior to making land conveyances under this Act.

(Sec. 4) Confirms that: (1) certain existing contracts covering lands of the Provo River Project not conveyed by this Act remain in effect; and (2) entities with existing contractual capacity rights to either the Provo Reservoir Canal or Salt Lake Aqueduct may transport Central Utah Project water.

Authorizes the Agreement to provide for modifications to repayment contracts for the Deer Creek and Aqueduct Divisions of the Provo River Project.

Provides that nothing in this Act impairs any existing contract (including subscription contracts) regarding the conveyance of water through the Provo Reservoir Canal.

(Sec. 5) Provides that: (1) lands and facilities conveyed under this Act are no longer part of a Federal reclamation project; (2) the Association and the District are no longer entitled to reclamation benefits for conveyed lands, except for benefits available to other nonreclamation facilities; and (3) the United States shall not be liable for damages for acts, omissions, or occurrences relating to conveyances under this Act, except for negligent acts committed prior to the date of conveyance.

(Sec. 6) Requires the Secretary to report to Congress on the status of any land conveyances not completed within 18 months after the enactment of this Act.