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 ''State Business Law Conformity Act of
2004''.

SEC. 2. REFERENCES TO GENERAL PARTNERS.

(a) Exclusion of Certain Active Businesses From at Risk Rules.--
Subclause (I) of section 465(c)(7)(D)(ii) of the Internal Revenue Code
of 1986 (defining qualified corporate partner) is amended to read as
follows:
''(I) such corporation is not
prohibited or limited under State law
from participation in the management or
business of the partnership.''.
(b) Payments to Retiring Partners.--Subparagraph (B) of section
736(b)(3) of such Code (relating to limitation on application of
paragraph (2)) is amended to read as follows:
''(B) any portion of the retiring or deceased
partner's distributive share of partnership income was
subject to tax under section 1401.''.
(c) Foreign Currency Transactions.--Subclause (I) of section
988(c)(1)(E)(v) of such Code is amended to read as follows:
''(I) Certain general partners.--
The interest of a partner in the
partnership shall not be treated as
failing to meet the 20-percent
ownership requirements of clause
(iii)(I) for any taxable year of the
partnership if for the taxable year of
the partner in which such partnership
taxable year ends--
''(aa) the partner is not
limited as to participation in
the management or activity of
the qualified fund, and
''(bb) such partner (and
each corporation filing a
consolidated return with such
partner) had no ordinary income
or loss from a section 988
transaction which is foreign
currency gain or loss (as the
case may be).''.
(d) Special Valuation Rules for Generation-Skipping Tax.--Clause
(ii) of section 2701(b)(2)(B) of such Code (relating to partnerships)
is amended to read as follows:
''(ii) in the case of a limited
partnership, the holding of any interest as a
partner who is not limited as to participation
in management or activity of the
partnership.''.
(e) Tax Matters Partner.--Paragraph (7) of section 6231(a) of such
Code (defining tax matters partner) is amended to read as follows:
''(7) Tax matters partner.--
''(A) In general.--The tax matters partner of any
partnership is--
''(i) the partner designated as the tax
matters partner as provided in regulations, or
''(ii) if there is no partner who has been
so designated, the partner having the largest
profits interest in the partnership at the
close of the taxable year involved (or, where
there is more than 1 such partner, the 1 of
such partners whose name would appear first in
an alphabetical listing).
''(B) Selection by secretary.--If there is no
partner designated under subparagraph (A)(i) and the
Secretary determines that it is impracticable to apply
subparagraph (A)(ii), the partner selected by the
Secretary shall be treated as the tax matters partner.
The Secretary shall, within 30 days of selecting a tax
matters partner under the preceding sentence, notify
all partners required to receive notice under section
6223(a) of the name and address of the person selected.
''(C) Restriction on designation of partner.--A
partner may not be designated as a tax matters partner
under subparagraph (A)(i) unless such partner is not
limited as to participation in management or activity
of the partnership.''.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2004.

SEC. 3. REFERENCES TO LIMITED PARTNERS.

(a) Limited Entrepreneur.--
(1) In general.--Subparagraph (A) of section 464(e)(2) of
the Internal Revenue Code of 1986 (defining limited
entrepreneur) is amended by striking ''other than as a limited
partner''.
(2) Conforming amendments.--
(A) Section 464(c) of such Code is amended--
(i) by striking ''limited partners or'' in
paragraph (1)(B),
(ii) by striking ''a limited partner or''
in paragraph (2).
(B) Section 1256 of such Code is amended--
(i) by striking ''limited partners or''
each place it appears in subsections (e)(3)(B)
and (f)(4),
(ii) by striking ''a limited partner or''
in subsection (e)(3)(C), and
(iii) by striking ''limited partner or''
both places it appears in the heading and text
of subsection (e)(4)(A)(i).
(C) Section 1258(d)(5)(C) of such Code is amended--
(i) by striking ''limited partner or'' in
the matter preceding subclause (i),
(ii) by striking ''limited partner's (or
limited entrepreneur's) in subclause (i) and
inserting ''limited entrepreneur's'', and
(iii) by striking ''partners and limited''
in the heading.
(b) Passive Loss Rules.--
(1) Subsection (h) of section 469 of such Code is amended
by striking paragraph (2) and by redesignating paragraphs (3),
(4), and (5) as paragraphs (2), (3), and (4), respectively.
(2) Subparagraph (A) of section 469(c)(7) of such Code is
amended by striking the last sentence.
(3) Paragraph (6) of section 469(i) of such Code is amended
by striking subparagraph (C) and by redesignating subparagraph
(D) as subparagraph (C).
(4) Subsection (f) of section 772 of such Code (relating to
special rules for applying passive loss limitations) is amended
to read as follows:
''(f) Special Rules for Applying Passive Loss Limitations.--
''(1) In general.--If any person holds an interest in an
electing large partnership other than as a partner described in
paragraph (3)--
''(A) paragraph (2) of subsection (c) shall not
apply to such partner, and
''(B) such partner's distributive share of the
partnership items allocable to passive loss limitation
activities shall be taken into account separately to
the extent necessary to comply with the provisions of
section 469.
''(2) Exception.--Paragraph (1) shall not apply to any
items allocable to an interest held as a partner described in
paragraph (3).
''(3) Partner described.--For purposes of this subsection,
a partner is described in this paragraph if the partner is a
person whose participation in the management or business
activity of the partnership is limited under applicable State
law.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2004.

SEC. 4. PARTNERSHIP INCOME ATTRIBUTABLE TO CAPITAL EXCLUDED FROM NET
EARNINGS FROM SELF-EMPLOYMENT.

(a) In General.--Paragraph (13) of section 1402(a) of the Internal
Revenue Code of 1986 is amended to read as follows:
''(13) there shall be excluded the distributive share of
net income of a partner attributable to capital;''.
(b) Partnership Income Attributable to Capital.--Section 1402 of
such Code is amended by adding at the end the following new subsection:
''(l) Partnership Income Attributable to Capital.--
''(1) In general.--For purposes of subsection (a)(13), the
following amounts shall be treated as income attributable to
capital--
''(A) the amount, if any, in excess of what would
constitute reasonable compensation for services
rendered by such partner to the partnership, and
''(B) an amount equal to a reasonable rate of
return on unreturned capital of the partner determined
as of the beginning of the taxable year.
''(2) Definitions.--For purposes of paragraph (1)--
''(A) Unreturned capital.--The term 'unreturned
capital' means the excess of the aggregate amount of
money and the fair market value as of the date of
contribution of other consideration (net of
liabilities) contributed by the partner over the
aggregate amount of money and the fair market value as
of the date of distribution of other consideration (net
of liabilities) distributed by the partnership to the
partner, increased or decreased for the partner's
distributive share of all reportable items as
determined in section 702. If the partner acquires a
partnership interest and the partnership makes an
election under section 754, the partner's unreturned
capital shall take into account appropriate adjustments
under section 743.
''(B) Reasonable rate of return.--A reasonable rate
of return on unreturned capital shall equal 150 percent
(or such higher rate as is established in regulations)
of the highest applicable Federal rate, as determined
under section 1274(d)(1), at the beginning of the
partnership's taxable year.
''(3) Regulations.--The Secretary shall prescribe such
regulations as may be necessary to carry out the purposes of
this subsection.''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to services performed in taxable years beginning
after December 31, 2004.

SEC. 5. REPEAL OF ABILITY TO ELECT LARGE PARTNERSHIP REPORTING RULES.

(a) In General.--Paragraph (2) of section 775(a) of the Internal
Revenue Code of 1986 (relating to election) is amended by adding at the
end the following: ''No election under this subsection shall be made
after December 31, 2004.''.
(b) Effective Date.--The amendment made by this section shall apply
to partnership taxable years beginning after December 31, 2004.

Output: State Business Law Conformity Act of 2004 - Amends the Internal Revenue Code to: (1) revise certain partnership tax definitions and rules relating to general and limited partners; (2) exclude from net earnings from self-employment partnership income attributable to capital; and (3) repeal, after 2004, the election to apply large partnership (100 partners or more) tax rules.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''International Cooperative
Antiterrorism Act of 2002''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) The use of terrorism is detestable and an illegitimate
means of political expression.
(2) International terrorist organizations pose a direct
threat to the United States, and this threat is becoming more
acute and more difficult to prevent.
(3) The threat from international terrorism is made far
more dangerous by the proliferation of chemical, biological,
and radiological weapons and the means to produce those
weapons.
(4) The prosecution of the war against international
terrorist organizations must continue until those organizations
and the threat they pose to the people and interests of the
United States are eliminated.
(5) The United States can only win the war on terrorism if
it receives cooperation from other countries and entities.
(6) Protecting the United States homeland and United States
interests overseas from terrorism is of the highest priority in
the foreign relations of the United States.
(7) Cooperation in the global war against international
terrorism must be a primary focus of United States foreign
relations, United States assistance, and international security
relations.
(8) Winning the war on terrorism requires cooperation from
the international community, especially in the areas of
preventing the financing of terror, sharing information on
international terror networks, eliminating terror cells, and in
preventing the promotion of anti-Americanism and the
glorification of terrorism in state-owned media and state-
controlled schools.
(9) The promotion of terrorism, intolerance, and virulent
anti-Americanism in state-owned media and state-controlled
education systems is abhorrent and poses a long-term threat to
the safety and security of the United States as well as the
community of nations.
(10) All countries and entities must be encouraged to
cooperate in the global war on international terrorism.
(11) Many foreign governments and entities are doing little
to counter proterrorist and prointolerance messages to mass
audiences, including to school age children.
(12) Countries providing direct or indirect assistance to
international terrorist organizations undermine the direct
security interests of the United States.
(13) Countries demonstrating indifference to or providing
actual endorsement of international terror as a legitimate
political tool make a direct threat to the security interests
of the United States.
(14) The National Commission on Terrorism established by
section 591 of the Foreign Operations Export Financing, and
Related Programs Appropriations Act, 1999, as enacted by Public
Law 105-277 (112 Stat. 2681-210), concluded that the United
States should strengthen its efforts to discourage the broad
range of assistance that countries provide to international
terrorists.
(15) The National Commission on Terrorism further
recommends that the President make more effective use of
authority to designate foreign governments as ''not fully
cooperative'' with the United States counterterrorism efforts.
(16) United States assistance programs and the transfer of
United States Munitions List items are a critical tool of
United States foreign policy and winning the global war on
terrorism.
(17) Countries receiving United States assistance and the
export of items on the United States Munitions List must be
obligated to support the global war on international terror.
(18) Several existing laws, including the USA Patriot Act
of 2001, the Antiterrorism and Effective Death Penalty Act of
1996, the Foreign Assistance Act of 1961, the Arms Export
Control Act, and the Export Administration Act of 1979 (or
successor statute), prohibit the provision of United States
assistance, and the licensing for export of items on the United
States Munitions List, to countries supporting terror or not
fully cooperating in antiterror efforts of the United States.
These laws should be expanded to include the definition of
''fully cooperative in the global war against international
terrorism'' set forth in this Act, including preventing
promotion of terror in state-owned and controlled media and
educational systems.

SEC. 3. STATEMENT OF POLICY.

It shall be the policy of the United States that--
(1) no United States assistance may be provided to any
foreign country or entity that is not making a maximum effort
to be fully cooperative in the global war against international
terrorism; and
(2) no license for export of an item on the United States
Munitions List to a country or entity may be issued if that
country or entity is not making a maximum effort to be fully
cooperative in the war against international terrorism.

SEC. 4. PROHIBITION ON UNITED STATES ASSISTANCE AND COMMERCIAL ARMS
EXPORTS.

(a) United States Assistance.--No United States assistance, other
than humanitarian assistance and cooperative nonproliferation and
counterproliferation programs, may be provided to any country or entity
if the President determines that such country or entity is not making a
maximum effort to be fully cooperative in the global war against
international terrorism.
(b) Commercial Arms Exports.--No license for the export of an item
on the United States Munitions List to any country or entity may be
issued if the President determines that such country or entity is not
making a maximum effort to be fully cooperative in the global war
against international terrorism.

SEC. 5. REQUIREMENT FOR AN ANNUAL REPORT.

(a) Requirement for Report.--The President, in consultation with
the Secretary of State, the Secretary of the Treasury, the
Administrator of the United States Agency for International
Development, and the Director of Central Intelligence, shall prepare an
annual report that--
(1) lists each country or entity for which the President
has determined that there is credible evidence that such
country or entity is not being fully cooperative in the global
war against international terrorism under section 4; and
(2) describes for each country or entity listed under
paragraph (1)--
(A) the specific failures of each country or entity
to be fully cooperative in the global war on
international terrorism;
(B) the reasons why such country or entity is not
fully cooperative;
(C) the efforts being made by the United States
Government to promote greater adherence by such
countries or entities with the global war on
international terrorism; and
(D) any removal of a country or entity from the
list in paragraph (1).
(b) Dissemination.--The report required by this section shall--
(1) be submitted to Congress every year by December 31; and
(2) not be classified, except that the report may contain a
classified addendum, if necessary.

SEC. 6. PRESIDENTIAL WAIVER.

United States assistance or exports prohibited by section 4 may be
provided to a country or entity described in that section if the
President--
(1) determines that permitting such assistance or exports
is essential to the national security interests of the United
States; and
(2) not later than 15 days before permitting such
assistance or exports, furnishes a report describing the United
States assistance or exports to be provided to the appropriate
committees of Congress.

SEC. 7. DEFINITIONS.

In this Act:
(1) Expression of support for terrorism against the united
states.--The term ''expression of support for terrorism against
the United States'' means actions or expressions that are
designed to provoke anti-American action, especially of a
violent nature, or to glorify the use of violence against
citizens or government officials of the United States.
(2) Fully cooperative in the global war against
international terrorism.--The term ''fully cooperative in the
global war against international terrorism'' means a country or
entity that is--
(A) preventing the financing of terrorism,
including preventing--
(i) direct financial payments to any
terrorist organization;
(ii) any terrorist organization or any
entity supporting a terrorist organization from
receiving financial services such as brokering,
lending, or transferring currency or credit;
(iii) any person from soliciting funds or
items of value for a terrorist group; and
(iv) any humanitarian or other
nongovernmental organization from providing
financial support to terrorist organizations;
(B) sharing intelligence information with the
United States, including--
(i) releasing information to the United
States related to any terrorist organization;
(ii) cooperating in investigations
conducted by the United States; and
(iii) providing, to the extent possible,
individuals suspected of or supporting
terrorist organizations to United States
investigators; and
(C) acting against terrorist organizations,
including--
(i) preventing terrorist organizations from
committing or inciting to commit terrorist acts
against the United States or its interests
overseas;
(ii) preventing terrorist organizations
from operating safe houses or providing
transportation, communication, false
documentation, identification, weapons
(including chemical, biological, or
radiological weapons), explosives, or training
to terrorists; and
(iii) in the cases of a country--
(I) investigating suspected
terrorists within its national
territory;
(II) enforcing international
agreements and United Nations Security
Council Resolutions against terrorism;
and
(III) curbing any domestic
expression of support for terrorism
against the United States and its
allies in state-owned media, state-
sanctioned gatherings, state-governed
religious institutions, and state-
sanctioned school and textbooks.
(3) Humanitarian assistance.--The term ''humanitarian
assistance'' means any humanitarian goods and services,
including foodstuffs, medicines, and health assistance
programs.
(4) Terrorist organization.--The term ''terrorist
organization'' means an organization designated as a foreign
terrorist organization by the Secretary of State under section
219 of the Immigration and Nationality Act (8 U.S.C. 1189).
(5) United states assistance.--The term ''United States
assistance'' means--
(A) any assistance under the Foreign Assistance Act
of 1961 (including programs under title IV of chapter
2, relating to the Overseas Private Investment
Corporation);
(B) sales, or financing on any terms, under the
Arms Export Control Act;
(C) the provision of agricultural commodities,
other than food, under the Agricultural Trade
Development and Assistance Act of 1954; and
(D) financing under the Export-Import Bank Act of
1945.
(6) United states munitions list.--The term ''United States
Munitions List'' means the defense articles and defense
services controlled by the President under section 38 of the
Arms Export Control Act (22 U.S.C. 2778).

Output: International Cooperative Antiterrorism Act of 2002 - Prohibits the provision of U.S. assistance (except humanitarian assistance and cooperative nonproliferation and counterproliferation programs), or the issuance of a license for the export of an item on the U.S. Munitions List, to any country or entity that the President has determined is not making a maximum effort to be fully cooperative in the global war against international terrorism. Authorizes the President to waive the requirements of this Act in the national security interests of the United States.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Helping Ensure Life- and Limb-Saving
Access to Podiatric Physicians Act'' or the ''HELLPP Act''.

SEC. 2. INCLUDING PODIATRISTS AS PHYSICIANS UNDER THE MEDICAID PROGRAM.

(a) In General.--Section 1905(a)(5)(A) of the Social Security Act
(42 U.S.C. 1396d(a)(5)(A)) is amended by striking ''section
1861(r)(1)'' and inserting ''paragraphs (1) and (3) of section
1861(r)''.
(b) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendment made by subsection (a) shall apply to services
furnished on or after January 1, 2014.
(2) Extension of effective date for state law amendment.--
In the case of a State plan under title XIX of the Social
Security Act (42 U.S.C. 1396 et seq.) which the Secretary of
Health and Human Services determines requires State legislation
in order for the plan to meet the additional requirement
imposed by the amendment made by subsection (a), the State plan
shall not be regarded as failing to comply with the
requirements of such title solely on the basis of its failure
to meet these additional requirements before the first day of
the first calendar quarter beginning after the close of the
first regular session of the State legislature that begins
after the date of enactment of this Act. For purposes of the
previous sentence, in the case of a State that has a 2-year
legislative session, each year of the session is considered to
be a separate regular session of the State legislature.

SEC. 3. MODIFICATIONS TO REQUIREMENTS FOR DIABETIC SHOES TO BE INCLUDED
UNDER MEDICAL AND OTHER HEALTH SERVICES UNDER MEDICARE.

(a) In General.--Section 1861(s)(12) of the Social Security Act (42
U.S.C. 1395x(s)(12)) is amended to read as follows:
''(12) subject to section 4072(e) of the Omnibus Budget
Reconciliation Act of 1987, extra-depth shoes with inserts or
custom molded shoes (in this paragraph referred to as
'therapeutic shoes') with inserts for an individual with
diabetes, if--
''(A) the physician who is managing the
individual's diabetic condition--
''(i) documents that the individual has
diabetes;
''(ii) certifies that the individual is
under a comprehensive plan of care related to
the individual's diabetic condition; and
''(iii) documents agreement with the
prescribing podiatrist or other qualified
physician (as established by the Secretary)
that it is medically necessary for the
individual to have such extra-depth shoes with
inserts of custom molded shoes with inserts;
''(B) the therapeutic shoes are prescribed by a
podiatrist or other qualified physician (as established
by the Secretary) who--
''(i) examines the individual and
determines the medical necessity for the
individual to receive the therapeutic shoes;
and
''(ii) communicates in writing the medical
necessity to a certifying doctor of medicine or
osteopathy for the individual to have
therapeutic shoes along with findings that the
individual has peripheral neuropathy with
evidence of callus formation, a history of pre-
ulcerative calluses, a history of previous
ulceration, foot deformity, previous
amputation, or poor circulation; and
''(C) the therapeutic shoes are fitted and
furnished by a podiatrist or other qualified supplier
individual (as established by the Secretary), such as a
pedorthist or orthotist, who is not the physician
described in subparagraph (A) (unless the Secretary
finds that the physician is the only such qualified
individual in the area);''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply with respect to items and services furnished on or after January
1, 2014.

SEC. 4. BUDGET SAVINGS: STRENGTHENING MEDICAID PROGRAM INTEGRITY
THROUGH CONTINUOUS LEVY ON PAYMENTS TO MEDICAID PROVIDERS
AND SUPPLIERS.

(a) In General.--Section 6331(h)(2) of the Internal Revenue Code of
1986 (defining specified payment) is amended by striking ''and'' at the
end of subparagraph (B), by striking the period at the end of
subparagraph (C) and inserting '', and'', and by adding at the end the
following new subparagraph:
''(D) any payment to any Medicaid provider or
supplier under a State plan under title XIX of the
Social Security Act.''.
(b) Effective Date.--The amendments made by this section shall
apply to levies issued after the date of the enactment of this Act.
Output: Helping Ensure Life- and Limb-Saving Access to Podiatric Physicians Act or HELLPP Act - Amends title XIX (Medicaid) of the Social Security Act (SSA) to include podiatrists as physicians in order to cover their services under the Medicaid program. Amends SSA title XVIII (Medicare) to revise requirements for coverage of therapeutic shoes for individuals with diabetes regarding the processes of: (1) documentation by a physician of, and certification of a comprehensive plan of care related to, the diabetic condition; (2) prescription by a podiatrist or other qualified physician upon a finding of the medical necessity for the therapeutic shoes, including findings communicated to a certifying doctor of medicine or osteopathy of certain related foot conditions; and (3) fitting and supplying the shoes. Amends the Internal Revenue Code to subject to the continuing levy upon property and property rights, for collection of unpaid taxes, any payments made to a Medicaid provider or supplier.