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 ''Child Custody Protection Act''.

SEC. 2. TRANSPORTATION OF MINORS IN CIRCUMVENTION OF CERTAIN LAWS
RELATING TO ABORTION.

Title 18, United States Code, is amended by inserting after chapter
117 the following:

''CHAPTER 117A--TRANSPORTATION OF MINORS IN CIRCUMVENTION OF CERTAIN
LAWS RELATING TO ABORTION

''Sec.
''2431. Transportation of minors in circumvention of certain laws
relating to abortion.
''2432. Transportation of minors in circumvention of certain laws
relating to abortion.
''Sec. 2431. Transportation of minors in circumvention of certain laws
relating to abortion
''(a) Offense.--
''(1) Generally.--Except as provided in subsection (b),
whoever knowingly transports a minor across a State line, with
the intent that such minor obtain an abortion, and thereby in
fact abridges the right of a parent under a law requiring
parental involvement in a minor's abortion decision, in force
in the State where the minor resides, shall be fined under this
title or imprisoned not more than one year, or both.
''(2) Definition.--For the purposes of this subsection, an
abridgement of the right of a parent occurs if an abortion is
performed or induced on the minor, in a State or a foreign
nation other than the State where the minor resides, without
the parental consent or notification, or the judicial
authorization, that would have been required by that law had
the abortion been performed in the State where the minor
resides.
''(b) Exceptions.--
''(1) The prohibition of subsection (a) does not apply if
the abortion was necessary to save the life of the minor
because her life was endangered by a physical disorder,
physical injury, or physical illness, including a life
endangering physical condition caused by or arising from the
pregnancy itself.
''(2) A minor transported in violation of this section, and
any parent of that minor, may not be prosecuted or sued for a
violation of this section, a conspiracy to violate this
section, or an offense under section 2 or 3 based on a
violation of this section.
''(c) Affirmative Defense.--It is an affirmative defense to a
prosecution for an offense, or to a civil action, based on a violation
of this section that the defendant--
''(1) reasonably believed, based on information the
defendant obtained directly from a parent of the minor, that
before the minor obtained the abortion, the parental consent or
notification took place that would have been required by the
law requiring parental involvement in a minor's abortion
decision, had the abortion been performed in the State where
the minor resides; or
''(2) was presented with documentation showing with a
reasonable degree of certainty that a court in the minor's
State of residence waived any parental notification required by
the laws of that State, or otherwise authorized that the minor
be allowed to procure an abortion.
''(d) Civil Action.--Any parent who suffers harm from a violation
of subsection (a) may obtain appropriate relief in a civil action
unless the parent has committed an act of incest with the minor subject
to subsection (a).
''(e) Definitions.--For the purposes of this section--
''(1) the term 'abortion' means the use or prescription of
any instrument, medicine, drug, or any other substance or
device intentionally to terminate the pregnancy of a female
known to be pregnant, with an intention other than to increase
the probability of a live birth, to preserve the life or health
of the child after live birth, to terminate an ectopic
pregnancy, or to remove a dead unborn child who died as the
result of a spontaneous abortion, accidental trauma or a
criminal assault on the pregnant female or her unborn child;
''(2) the term a 'law requiring parental involvement in a
minor's abortion decision' means a law--
''(A) requiring, before an abortion is performed on
a minor, either--
''(i) the notification to, or consent of, a
parent of that minor; or
''(ii) proceedings in a State court; and
''(B) that does not provide as an alternative to
the requirements described in subparagraph (A)
notification to or consent of any person or entity who
is not described in that subparagraph;
''(3) the term 'minor' means an individual who is not older
than the maximum age requiring parental notification or
consent, or proceedings in a State court, under the law
requiring parental involvement in a minor's abortion decision;
''(4) the term 'parent' means--
''(A) a parent or guardian;
''(B) a legal custodian; or
''(C) a person standing in loco parentis who has
care and control of the minor, and with whom the minor
regularly resides, who is designated by the law
requiring parental involvement in the minor's abortion
decision as a person to whom notification, or from whom
consent, is required; and
''(5) the term 'State' includes the District of Columbia
and any commonwealth, possession, or other territory of the
United States, and any Indian tribe or reservation.
''Sec. 2432. Transportation of minors in circumvention of certain laws
relating to abortion
''Notwithstanding section 2431(b)(2), whoever has committed an act
of incest with a minor and knowingly transports the minor across a
State line with the intent that such minor obtain an abortion, shall be
fined under this title or imprisoned not more than one year, or both.
For the purposes of this section, the terms 'State', 'minor', and
'abortion' have, respectively, the definitions given those terms in
section 2435.''.

SEC. 3. CLERICAL AMENDMENT.

The table of chapters at the beginning of part I of title 18,
United States Code, is amended by inserting after the item relating to
chapter 117 the following new items:

''117A. Transportation of minors in circumvention of certain 2431''.
laws relating to abortion.
[A]: Child Custody Protection Act - Amends the federal criminal code to prohibit transporting a minor child across a state line to obtain an abortion (deems such transporting to be a de facto abridgment of the right of a parent under any law in the minor's state of residence that requires parental involvement in the minor's abortion decision). Makes an exception for an abortion necessary to safe the life of the minor.

Makes it an affirmative defense to a prosecution or civil action under this Act that a defendant: (1) reasonably believed that before the minor obtained the abortion, the required parental consent or notification or judicial authorization took place; or (2) was presented with documentation showing that a court waived parental notification requirements or authorized the minor's abortion.

Defines "abortion" as the termination of a pregnancy with an intention other than to increase the probability of a live birth, preserve the life or health of the child after live birth, terminate an ectopic pregnancy, or remove a dead unborn child who died as the result of a spontaneous abortion, accidental trauma, or a criminal assault on the pregnant female or her unborn child.

Imposes a fine and/or prison term of up to one year on anyone who has committed an act of incest with a minor and knowingly transports such minor across a state line to obtain an abortion.

[Q]: SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

(a) Short Title.--This Act may be cited as the ''Long-Term
Investment Incentive Act of 1997''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.

SEC. 2. REDUCTION OF TAX ON LONG-TERM CAPITAL GAINS ON ASSETS HELD MORE
THAN 2 YEARS.

(a) In General.--Part I of subchapter P of chapter 1 (relating to
treatment of capital gains) is amended by redesignating section 1202 as
section 1203 and by inserting after section 1201 the following new
section:

''SEC. 1202. CAPITAL GAINS DEDUCTION FOR ASSETS HELD BY NONCORPORATE
TAXPAYERS MORE THAN 2 YEARS.

''(a) General Rule.--If a taxpayer other than a corporation has a
net capital gain for any taxable year, there shall be allowed as a
deduction an amount equal to the sum of the applicable percentages of
the classes of net capital gain described in the table under subsection
(b).
''(b) Applicable Percentage.--For purposes of this subsection, the
applicable percentage shall be the percentage determined in accordance
with the following table:

The applicable
''In the case of:
percentage is:
2-year gain........................ 7.145
3-year gain........................ 14.29
4-year gain........................ 21.45
5-year gain........................ 28.57
6-year gain........................ 35.71
7-year gain........................ 42.86
8-year gain........................ 50.00.
''(c) Gain to Which Deduction Applies.--For purposes of this
section--
''(1) 2-year gain.--The term '2-year gain' means the lesser
of--
''(A) the net capital gain for the taxable year, or
''(B) the amount of long-term capital gain which
would be computed for the taxable year if only gain
from the sale or exchange of property held by the
taxpayer for more than 2 years but not more than 3
years were taken into account.
''(2) 3-year gain, etc.--The terms '3-, 4-,
5-, 6-, or 7-year gain' mean the amounts determined under
paragraph (1)--
''(A) by reducing the amount of the net capital
gain under subparagraph (A) thereof by an amount equal
to the long-term capital gain from the sale or exchange
of property with a holding period less than the minimum
holding period for any such category, and
''(B) by substituting 3, 4, 5, 6, or 7 years for 2
years and 4, 5, 6, 7, or 8 years for 3 years,
respectively, in subparagraph (B) thereof.
''(3) 8-year gain.--The term '8-year gain' means the lesser
of--
''(A) the net capital gain for the taxable year,
reduced by in the same manner as under paragraph
(2)(A), or
''(B) the amount of the long-term capital gain
which would be computed for the taxable year if only
gain from the sale or exchange of property held by the
taxpayer for more than 8 years were taken into account.
''(d) Estates and Trusts.--In the case of an estate or trust, the
deduction under subsection (a) shall be computed by excluding the
portion (if any) of the gains for the taxable year from sales or
exchanges of capital assets which, under sections 652 and 662 (relating
to inclusions of amounts in gross income of beneficiaries of trusts),
is includible by the income beneficiaries as gain derived from the sale
or exchange of capital assets.
''(e) Coordination With Treatment of Capital Gain Under Limitation
on Investment Interest.--For purposes of this section, the net capital
gain for any taxable year shall be reduced (but not below zero) by the
amount which the taxpayer takes into account as investment income under
section 163(d)(4)(B)(iii).
''(f) Treatment of Collectibles.--
''(1) In general.--Solely for purposes of this section, any
gain or loss from the sale or exchange of a collectible shall
be treated as a short-term capital gain or loss (as the case may be),
without regard to the period such asset was held. The preceding
sentence shall apply only to the extent the gain or loss is taken into
account in computing taxable income.
''(2) Treatment of certain sales of interest in
partnership, etc.--For purposes of paragraph (1), any gain from
the sale or exchange of an interest in a partnership, S
corporation, or trust which is attributable to unrealized
appreciation in the value of collectibles held by such entity
shall be treated as gain from the sale or exchange of a
collectible. Rules similar to the rules of section 751(f) shall
apply for purposes of the preceding sentence.
''(3) Collectible.--For purposes of this subsection, the
term 'collectible' means any capital asset which is a
collectible (as defined in section 408(m) without regard to
paragraph (3) thereof).
''(g) Transitional Rule.--
''(1) In general.--Gain may be taken into account under
subsection (c) only if such gain is properly taken into account
on or after May 7, 1997.
''(2) Special rules for pass-thru entities.--
''(A) In general.--In applying paragraph (1) with
respect to any pass-thru entity, the determination of
when gains and losses are properly taken into account
shall be made at the entity level.
''(B) Pass-thru entity defined.--For purposes of
subparagraph (A), the term 'pass-thru entity' means--
''(i) a regulated investment company,
''(ii) a real estate investment trust,
''(iii) an S corporation,
''(iv) a partnership,
''(v) an estate or trust, and
''(vi) a common trust fund.''
(b) Deduction Allowable in Computing Adjusted Gross Income.--
Subsection (a) of section 62 is amended by inserting after paragraph
(16) the following new paragraph:
''(17) Long-term capital gains.--The deduction allowed by
section 1202.''
(c) Maximum Capital Gains Rate.--Section 1(h) is amended by adding
at the end the following new sentence: ''For purposes of this
subsection, taxable income shall be computed without regard to the
deduction allowed under section 1202.''
(d) Treatment of Certain Pass-Thru Entities.--
(1) Capital gain dividends of regulated investment
companies.--
(A) Subparagraph (B) of section 852(b)(3) is
amended to read as follows:
''(B) Treatment of capital gain dividends by
shareholders.--A capital gain dividend shall be treated
by the shareholders as gain from the sale or exchange
of a capital asset held for more than 1 year but not
more than 2 years; except that the portion of any such
dividend designated by the company as allocable 2-, 3-,
4-, 5-, 6-, 7-, or 8-year gain of the company shall be
treated as gain from the sale or exchange of a capital
asset held for the amount of years in such class for
purposes of section 1202. Rules similar to the rules of
subparagraph (C) shall apply to any designation under
the preceding sentence.''
(B) Clause (i) of section 852(b)(3)(D) is amended
by adding at the end the following new sentence:
''Rules similar to the rules of subparagraph (B) shall
apply in determining character of the amount to be so
included by any such shareholder.''
(2) Capital gain dividends of real estate investment
trusts.--Subparagraph (B) of section 857(b)(3) is amended to
read as follows:
''(B) Treatment of capital gain dividends by
shareholders.--A capital gain dividend shall be treated
by the shareholders or holders of beneficial interests
as gain from the sale or exchange of a capital asset
held for more than 1 year but not more than 2 years;
except that the portion of any such dividend designated
by the company as allocable to 2-, 3-, 4-, 5-, 6-, 7-,
or 8-year gain of the company shall be treated as gain
from the sale or exchange of a capital asset held for
the amount of years in such class for purposes of
section 1202. Rules similar to the rules of
subparagraph (C) shall apply to any designation under
the preceding sentence.''
(3) Common trust funds.--Subsection (c) of section 584 is
amended--
(A) by inserting ''and not more than 2 years''
after ''1 year'' each place it appears in paragraph
(2),
(B) by striking ''and'' at the end of paragraph
(2), and
(C) by redesignating paragraph (3) as paragraph (4)
and inserting after paragraph (2) the following new
paragraph:
''(3) as part of its gains from sales or exchanges of
capital assets held for periods described in the classes of
gains under section 1202(c), its proportionate share of the
gains of the common trust fund from sales or exchanges of
capital assets held for such periods, and''.
(e) Technical and Conforming Changes.--
(1) Subparagraph (B) of section 170(e)(1) is amended by
inserting ''(or, in the case of a taxpayer other than a
corporation, the percentage of such gain equal to 100 percent
minus the percentage applicable to such gain under section
1202(a))'' after ''the amount of gain''.
(2) Subparagraph (B) of section 172(d)(2) is amended to
read as follows:
''(B) the deduction under section 1202 and the
exclusion under section 1203 shall not be allowed.''
(3)(A) Section 221 (relating to cross reference) is amended
to read as follows:

''SEC. 221. CROSS REFERENCES.

''(1) For deduction for net capital gains in the case of a taxpayer
other than a corporation, see section 1202.
''(2) For deductions in respect of a decedent, see section 691.''
(B) The table of sections for part VII of subchapter B of
chapter 1 is amended by striking ''reference'' in the item
relating to section 221 and inserting ''references''.
(4) The last sentence of section 453A(c)(3) is amended by
striking all that follows ''long-term capital gain,'' and
inserting ''the maximum rate on net capital gain under section
1(h) or 1201 or the deduction under section 1202 (whichever is
appropriate) shall be taken into account.''
(5) Paragraph (4) of section 642(c) is amended to read as
follows:
''(4) Adjustments.--To the extent that the amount otherwise
allowable as a deduction under this subsection consists of gain
from the sale or exchange of capital assets held for more than
1 year, proper adjustment shall be made for any deduction
allowable to the estate or trust under section 1202 or any
exclusion allowable to the estate or trust under section
1203(a). In the case of a trust, the deduction allowed by this
subsection shall be subject to section 681 (relating to
unrelated business income).''
(6) The last sentence of paragraph (3) of section 643(a) is
amended to read as follows: ''The deduction under section 1202
and the exclusion under section 1203 shall not be taken into
account.''
(7) Subparagraph (C) of section 643(a)(6) is amended by
inserting ''(i)'' before ''there shall'' and by inserting
before the period '', and (ii) the deduction under section 1202
(relating to capital gains deduction) shall not be taken into
account''.
(8) Paragraph (4) of section 691(c) is amended by striking
''sections 1(h), 1201, and 1211'' and inserting ''sections
1(h), 1201, 1202, and 1211''.
(9) The second sentence of section 871(a)(2) is amended by
inserting ''or 1203'' after ''1202''.
(10) Subsection (d) of section 1044 is amended by striking
''1202'' and inserting ''1203''.
(11) Paragraph (1) of section 1402(i) is amended by
inserting '', and the deduction provided by section 1202 shall
not apply'' before the period at the end thereof.
(f) Clerical Amendment.--The table of sections for part I of
subchapter P of chapter 1 is amended by inserting after the item
relating to section 1201 the following new item:

''Sec. 1202. Capital gains deduction for
assets held by noncorporate
taxpayers more than 2 years.''
(g) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
taxable years ending on and after May 7, 1997.
(2) Contributions.--The amendment made by subsection (e)(1)
shall apply to contributions on or after May 7, 1997.
[A]: Long-Term Investment Incentive Act of 1997 - Amends the Internal Revenue Code to establish a sliding scale capital gains deduction on assets held between two years and eight years by noncorporate taxpayers.

[Q]: SECTION 1. LIMITATION ON CERTAIN ALIENS CLAIMING EARNED INCOME TAX
CREDIT.

(a) In General.--Paragraph (1) of section 32(c) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
''(G) Prohibition on retroactive credit for certain
immigrants.--
''(i) In general.--In the case of any alien
described in clause (iii), no credit shall be
allowed under this section for the taxable year
in which such alien was granted deferred action
described in such clause or for any taxable
year prior to such year unless such alien--
''(I) was an eligible individual
for the taxable year, and
''(II) was authorized to engage in
employment in the United States for the
entire taxable year.
''(ii) Married individuals.--In the case of
an eligible individual who is married (within
the meaning of section 7703) to an alien
described in clause (iii), no credit shall be
allowed under this section for any taxable
year--
''(I) in which such alien was
married (within the meaning of section
7703) to the eligible individual, and
''(II) which includes or was prior
to the date on which such alien was
granted deferred action described in
such clause,
unless such alien was authorized to engage in
employment in the United States for the entire
taxable year.
''(iii) Alien described.--An alien is
described in this clause if such alien is
granted deferred action pursuant to the
memorandum from the Secretary of Homeland
Security entitled 'Exercising Prosecutorial
Discretion with Respect to Individuals Who Came
to the United States as Children and with
Respect to Certain Individuals Who Are the
Parents of U.S. Citizens or Permanent
Residents' dated November 20, 2014 (or any
substantially similar policy changes issued or
taken on or after the date of the enactment of
this clause, whether set forth in memorandum,
Executive order, regulation, directive, or by
other action).''.
(b) Qualifying Children.--Subparagraph (D) of section 32(c)(3) of
the Internal Revenue Code of 1986 is amended by redesignating clause
(ii) as clause (iii) and by inserting after clause (i) the following
new clause:
''(ii) Prior years.--In the case of an
alien described in paragraph (1)(G)(iii), such
alien shall not be taken into account as a
qualifying child under subsection (b) for any
taxable year in which such alien was granted
deferred action described in such paragraph, or
for any taxable year prior to such year, unless
such alien was authorized to engage in
employment in the United States for the taxable
year.''.
(c) Information Sharing.--
(1) Commissioner of social security.--
(A) In general.--The Commissioner of Social
Security (referred to in this subsection as the
''Commissioner'') shall provide to the Secretary of
Treasury (or the Secretary's delegate) the information
described in subparagraph (B) with respect to any alien
who--
(i) is granted deferred action pursuant to
the memorandum from the Secretary of Homeland
Security entitled ''Exercising Prosecutorial
Discretion with Respect to Individuals Who Came
to the United States as Children and with
Respect to Certain Individuals Who Are the
Parents of U.S. Citizens or Permanent
Residents'' dated November 20, 2014 (or any
substantially similar policy changes issued or
taken on or after the date of the enactment of
this clause, whether set forth in memorandum,
Executive order, regulation, directive, or by
other action); and
(ii) has been assigned a social security
account number by the Commissioner.
(B) Information provided.--The information
described in this subparagraph is--
(i) the name and social security account
number of any individual described in
subparagraph (A);
(ii) the date such social security account
number was issued by the Commissioner; and
(iii) such other information as determined
by the Commissioner, in consultation with the
Secretary of the Treasury, to be necessary to
carry out the amendments made by subsections
(a) and (b).
(2) Secretary of homeland security.--The Secretary of
Homeland Security shall provide to the Commissioner of Social
Security such information as is necessary to assist the
Commissioner in carrying out the requirements of paragraph (1).
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2014.
[A]:
This bill amends the Internal Revenue Code to deny the earned income tax credit to an alien who has been granted deferred action from removal in any taxable year in which such alien was not lawfully present in the United States or not authorized to work. The bill requires the Commissioner of Social Security to provide the Internal Revenue Service with information on social security account numbers granted to aliens under the deferred action from removal program.