instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Neutral Cost Recovery Act of 2001''.

SEC. 2. NEUTRAL COST RECOVERY DEPRECIATION ADJUSTMENT FOR CERTAIN
PROPERTY PLACED IN SERVICE AFTER DECEMBER 31, 2001.

(a) In General.--Section 168 of the Internal Revenue Code of 1986
(relating to accelerated cost recovery system) is amended by adding at
the end thereof the following new subsection:
''(k) Deduction Adjustment To Allow Equivalent of Expensing for
Certain Property Placed in Service After December 31, 2001.--
''(1) In general.--In the case of tangible property placed
in service after December 31, 2001, the deduction under this
section with respect to such property--
''(A) shall be determined by substituting '150
percent' for '200 percent' in subsection (b)(1) in the
case of property to which the 200 percent declining
balance method would otherwise apply, and
''(B) for any taxable year after the taxable year
during which the property is placed in service shall
be--
''(i) the amount determined under this
section for such taxable year without regard to
this subparagraph, multiplied by
''(ii) the applicable neutral cost recovery
ratio for such taxable year.
''(2) Applicable neutral cost recovery ratio.--For purposes
of paragraph (1)--
''(A) In general.--The applicable neutral cost
recovery ratio for the property for any taxable year is
the number determined by--
''(i) dividing--
''(I) the gross domestic product
deflator for the calendar quarter
ending in such taxable year which
corresponds to the calendar quarter
during which the property was placed in
service by the taxpayer, by
''(II) the gross domestic product
deflator for the calendar quarter
during which the property was placed in
service by the taxpayer, and
''(ii) then multiplying the number
determined under clause (i) by the number equal
to 1.035 to the nth power where 'n' is the
number of full years in the period beginning on
the 1st day of the calendar quarter during
which the property was placed in service by the
taxpayer and ending on the day before the
beginning of the corresponding calendar quarter
ending during such taxable year.
The applicable neutral cost recovery ratio shall never
be less than 1. The applicable neutral cost recovery
ratio shall be rounded to the nearest /1000\.
''(B) Special rule for certain property.--In the
case of property described in paragraph (2) or (3) of
subsection (b) or in subsection (g), the applicable
neutral cost recovery ratio shall be determined without
regard to subparagraph (A)(ii).
''(3) Gross domestic product deflator.--For purposes of
paragraph (2), the gross domestic product deflator for any
calendar quarter is the implicit price deflator for the gross
domestic product for such quarter (as shown in the first
revision thereof).
''(4) Election not to have subsection apply.--This
subsection shall not apply to any property if the taxpayer
elects not to have this subsection apply to such property. Such
an election, once made, shall be irrevocable.
''(5) Churning transactions.--This subsection shall not
apply to any property if this section would not apply to such
property were subsection (f)(5)(A)(ii) applied by substituting
'2002' for '1981' and '2001' for '1980'.
''(6) Additional deduction not to affect basis or
recapture.--
''(A) In general.--The additional amount determined
under this section by reason of this subsection shall
not be taken into account in determining the adjusted
basis of any property or of any interest in a pass-thru
entity which holds such property and shall not be
treated as a deduction for depreciation for purposes of
sections 1245 and 1250.
''(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) Minimum Tax Treatment.--
(1) Paragraph (1) of section 56(a) of such Code is amended
by adding at the end thereof the following new subparagraph:
''(E) Use of neutral cost recovery ratio.--In the
case of property to which section 168(k) applies and
which is placed in service after December 31, 2001, the
deduction allowable under this paragraph with respect
to such property for any taxable year (after the
taxable year during which the property is placed in
service) shall be--
''(i) the amount so allowable for such
taxable year without regard to this
subparagraph, multiplied by
''(ii) the applicable neutral cost recovery
ratio for such taxable year (as determined
under section 168(k)).
This subparagraph shall not apply to any property with
respect to which there is an election in effect not to
have section 168(k)) apply.''
(2) Subparagraph (C) of section 56(g)(4) of such Code is
amended by adding at the end the following new clause:
''(v) Neutral cost recovery deduction.--
Clause (i) shall not apply to the additional
deduction allowable by reason of section
168(k).''
(c) Coordination With Depreciation Limitation on Certain
Automobiles.--Clause (i) of section 280F(a)(1)(B) of such Code is
amended by adding at the end the following new sentence: ''For purposes
of this clause, the unrecovered basis of any passenger automobile shall
be treated as including the additional amount determined under section
168 by reason of subsection (k) thereof to the extent not allowed as a
deduction by reason of this paragraph for any taxable year in the
recovery period.''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years ending after December 31, 2001.
answer:
Amends the Internal Revenue Code to require that the depreciation deduction for tangible property placed in service after 2001 be computed using neutral cost recovery ratios.

question:
SECTION 1. FINDINGS.

Congress finds the following:
(1) Apprenticeships can help veterans bridge the gap
between service in the Armed Forces and civilian employment
by--
(A) receiving on-the-job training under the direct
supervision of a professional and classroom
instruction;
(B) implementing skills the veterans acquired while
in the Armed Forces;
(C) providing practical work experience to the
veterans; and
(D) forming professional connections to fellow
members of skilled occupations.
(2) According to the Employment and Training Administration
of the Department of Labor, in fiscal year 2016--
(A) more than 21,000 apprenticeship programs across
the United States are registered with the
Administration;
(B) approximately 1,700 new apprenticeship programs
were established in the United States;
(C) more than 206,000 individuals across the United
States entered an apprenticeship program;
(D) more than 505,000 apprentices sought to acquire
skills to earn the wages necessary for financial
security; and
(E) approximately 49,000 individuals graduated from
apprenticeship programs.

SEC. 2. EDUCATIONAL ASSISTANCE FOR VETERANS WHO PURSUE CERTAIN
APPRENTICESHIP PROGRAMS.

Section 3313(g)(3) of title 38, United States Code, is amended by
adding at the end the following new subparagraphs:
''(E) In the case of an individual pursuing a
program of apprenticeship (that is registered with the
Employment and Training Administration of the
Department of Labor) on more than a half-time but less
than full-time basis, an annual stipend for tuition and
fees not to exceed the lesser of--
''(i) the actual net cost for tuition and
fees for the program of apprenticeship after
the application of any waiver of, or reduction
in, tuition and fees; or
''(ii) 25 percent of the amount calculated
under subsection (c)(1)(A)(ii).
''(F) In the case of an individual pursuing a
program of apprenticeship (that is registered with the
Employment and Training Administration of the
Department of Labor and for which the individual
provides proof of current registration to the
Secretary) that is not sponsored by the employer of the
individual, an annual stipend for tuition and fees not
to exceed the lesser of--
''(i) the actual net cost for tuition and
fees for the program of apprenticeship after
the application of any waiver of, or reduction
in, tuition and fees; or
''(ii) 25 percent of the amount calculated
under subsection (c)(1)(A)(ii).''.

SEC. 3. SENSE OF CONGRESS.

It is the sense of Congress that apprenticeship programs that are
not sponsored by employers of participants in such programs should
supply professional development resources and interview training to the
participants.

SEC. 4. PILOT PROGRAM FOR VETERANS WHO PURSUE COMPUTER NUMERICALLY
CONTROLLED MACHINING CERTIFICATIONS.

(a) Pilot Program.--The Secretary of Veterans Affairs shall carry
out a pilot program under which the Secretary shall provide eligible
veterans with the opportunity to enroll in certification programs in
computer numerically controlled machining.
(b) Eligibility.--For purposes of the pilot program under this
section, an eligible veteran is a veteran who is entitled to
educational assistance under the laws administered by the Secretary.
(c) Contracts.--
(1) In general.--For purposes of carrying out subsection
(a), by not later than 180 days after the date of the enactment
of this Act, the Secretary shall seek to enter into contracts
with multiple qualified providers of certification programs in
computer numerically controlled machining for the provision of
such programs to eligible veterans under the pilot program.
(2) Payment of contractors.--A contract under this
subsection shall provide that the Secretary shall pay to a
provider--
(A) 25 percent of the cost of providing the
certification program upon the enrollment of an
eligible veteran in the program;
(B) 25 percent of such cost upon the completion of
the program by the veteran; and
(C) 50 percent of such cost upon the employment of
the veteran following completion of the program.
(3) Qualified providers.--For purposes of the pilot
program, a provider of a certification program in computer
numerically controlled machining is qualified if the provider
has been operational for at least two years.
(4) Tuition reimbursement.--In entering into contracts to
carry out the pilot program, the Secretary shall give
preference to a qualified provider that offers tuition
reimbursement for any student who--
(A) completes a certification program offered by
the provider; and
(B) does not find full-time meaningful employment
within the 180-day period beginning on the date the
student completes the program.
(d) Housing Stipend.--The Secretary shall pay to each eligible
veteran who is enrolled in a certification program in computer
numerically controlled machining under the pilot program on a full-time
basis a monthly housing stipend equal to the product of--
(1) in the case of--
(A) a veteran pursuing resident training, the
monthly amount of the basic allowance for housing
payable under section 403 of title 37, United States
Code, for a member with dependents in pay grade E-5 who
resides in the military housing area that encompasses
all or the majority of the ZIP code area in which the
campus at which the veteran attends training or classes
is located; or
(B) a veteran pursuing a certification program
through distance learning, a monthly amount equal to 50
percent of the amount payable under subparagraph (A);
and
(2) the lesser of--
(A) 1.0; or
(B) the number of course hours carried by the
individual in pursuit of the certification program
involved, divided by the minimum number of course hours
required for full-time pursuit of such certification
program, rounded to the nearest tenth.
(e) Certification Program in Computer Numerically Controlled
Machining Defined.--In this section, the term ''certification program
in computer numerically controlled machining'' means a training program
that--
(1) is offered by an entity--
(A) other than an institution of higher learning;
or
(B) that is a professional organization;
(2) does not lead to a degree; and
(3) leads to a National Institute for Metalworking Skills
credential or certification in computer numerically controlled
machining.
(f) Reports.--
(1) Secretary of veterans affairs.--Not later than one year
after the date of the enactment of this Act, and annually
thereafter, the Secretary shall submit to Congress a report on
the pilot program under this section.
(2) Comptroller general.--
(A) Interim report.--Not later than three years
after the date on which the Secretary first enters into
a contract under this section, the Comptroller General
of the United States shall submit to Congress a report
containing the results of the interim assessment of the
Comptroller General. Such report shall include the
recommendations of the Comptroller General for
improving the pilot program and an assessment of each
of the following:
(i) The manufacturing and training
experience of the directors and instructors of
the providers of certification programs in
computer numerically controlled machining under
the pilot program.
(ii) Whether the providers followed
training curricula commonly used in the
industry (including curricula from the National
Institute for Metalworking Skills) for the
certification programs.
(iii) Whether the providers use open source
curricula for the certification programs.
(iv) The admittance rate into the pilot
program.
(v) The job placement rate for veterans who
completed a certification program under the
pilot program.
(vi) The average salary of veterans who
completed a certification program under the
pilot program and were subsequently employed.
(vii) The average age of veterans who
participated in the pilot program.
(B) Final report.--Not later than five years after
the date on which the Secretary first enters into a
contract under this section, the Comptroller General
shall submit to Congress a final report on the pilot
program. Such report shall include the recommendation
of the Comptroller General with respect to whether the
program should be extended and an assessment of each of
the following:
(i) Each item described in clauses (i)
through (vii) of subparagraph (A).
(ii) The percentage of veterans who
completed a certification program under the
pilot program who were subsequently employed
for a period of six months or longer.
(g) Authorization of Appropriations.--There is authorized to be
appropriated to the Secretary of Veterans Affairs $5,000,000 for each
fiscal year during which the Secretary carries out a pilot program
under this section.
(h) Termination.--The authority to carry out a pilot program under
this section shall terminate on the date that is five years after the
date on which the Secretary first enters into a contract under this
section.

SEC. 5. COMPTROLLER GENERAL REVIEW OF THE CAREER TECHNICAL TRAINING
TRACK OF THE TRANSITION ASSISTANCE PROGRAM.

Not later than one year after the date of the enactment of this
Act, the Comptroller General of the United States shall conduct a
review of the career technical training track of the Transition
Assistance Program of the Department of Veterans Affairs (specifically
with regard to the effectiveness of educating participants about
apprenticeship opportunities) and submit to Congress a report on the
results of the review and any recommendations of the Comptroller
General for improving the program.
answer:
This bill provides educational assistance to veterans who pursue certain apprenticeship programs registered with the Employment and Training Administration of the Department of Labor. It is the sense of Congress that apprenticeship programs that are not sponsored by program participants' employers should provide the participants with professional development resources and interview training. The Department of Veterans Affairs (VA) shall carry out a pilot program to provide eligible veterans with the opportunity to enroll in certification programs in computer numerically controlled machining. The Government Accountability Office shall report to Congress regarding the career technical training track of the VA's Transition Assistance Program, including its effectiveness in educating participants about apprenticeship opportunities.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Cost Recovery and Fair Value for
Services Act of 2010''.

SEC. 2. FINDINGS.

The Congress finds the following:
(1) The Federal Government has an obligation to United
States citizens to be stewards of their hard-earned taxpayer
dollars by operating in an efficient manner.
(2) There are hundreds of Federal agencies in the executive
branch providing an array of services and programs.
(3) It is critical, especially in times when national debt
is high, for these agencies to ensure that the programs they
provide are consistently assessed regarding their costs and
self-financed to the greatest extent possible.
(4) By setting equitable user fee rates for services
provided, agencies as well as those who use the services can
participate in the shared fiscal responsibility needed to
reduce the deficit without overburdening users or constraining
demand.

SEC. 3. USER FEE REPORT.

(a) Amendment.--Section 902 of title 31, United States Code, is
amended by adding at the end the following new subsection:
''(c) User Fee Report Required.--
''(1) In general.--Not later than October 1 of each odd-
numbered year, beginning with October 1, 2011, an agency Chief
Financial Officer shall prepare and submit a report to the
Director of the Office of Management and Budget on the review
and recommendations under subsection (a)(8) and shall include
with regard to the recommendations concerning the adjustment or
reduction of fees imposed by the agency for services and things
of value it provides for the matters described under paragraphs
(2) and (3).
''(2) Matters related to equity.--The report required by
paragraph (1) shall include the following:
''(A) An evaluation of whether each user is paying
an equitable amount and the ability of the user to pay
the fee.
''(B) The extent to which use of such program by
certain users, or for certain types of uses, provides a
public benefit.
''(C) The extent to which the program for which the
fee is funding benefits the public and identifiable
users.
''(3) Matters related to efficiency.--The report required
by paragraph (1) shall include the following:
''(A) The amount of the fee sufficient to cover the
full cost of the service or thing of value provided by
the agency.
''(B) Whether the agency has timely and reliable
cost data to determine the amount of the fee to cover
the full cost of the service or thing of value provided
by the agency.
''(C) The extent to which the fee will fully or
partially recover costs of the service or thing of
value provided by the agency.
''(D) Whether the fee structure should include
exemptions or reduced fees.
''(E) Whether the fee should be set as a percentage
or as a fixed dollar amount.
''(F) How the fee will be structured to cover the
intended share of the cost of the service or thing of
value provided by the agency over time.
''(G) Whether fee collections are projected to
change over time in relation to the cost of the service
or thing of value provided by the agency.
''(4) Definitions.--In this subsection:
''(A) Equitable amount.--The term 'equitable
amount' means an amount that is set at a level so that
a user with the ability to pay a higher fee pays more
for the service and thing of value than a user with
less ability to pay.
''(B) User.--The term 'user' means a person that
pays a fee imposed by an agency for services and things
of value provided by the agency.''.
(b) Submission by OMB.--Not later than December 1 of each year in
which a report is submitted under section 902(c) of title 31, United
States Code, as added by subsection (a), the Director of the Office of
Management and Budget shall compile and transmit the reports, along
with a summary prepared by the Director, including an identification of
any recommendations in the report the Director does not agree with and
the reasons for such disagreement, to the Committee on Oversight and
Government Reform of the House of Representatives and the Committee on
Homeland Security and Governmental Affairs of the Senate.
answer:
Cost Recovery and Fair Value for Services Act of 2010 - Requires each federal agency's chief financial officer, by October 1 of each odd-numbered year, to report to the Director of the Office of Management and Budget (OMB) on that officer's biennial review of agency charges for services and things of value that it provides and recommendations on revising those charges to reflect its costs in doing so.

Requires such report to include: (1) with regard to such recommendations, an evaluation of whether each user is paying an equitable amount and of the user's ability to pay, the extent to which use of such program provides a public benefit, and the extent to which the program the fee is funding benefits the public and identifiable users; (2) the amount of the fee sufficient to cover the full cost of the service or thing of value; (3) whether the agency has timely and reliable cost data to determine such amount; (4) the extent to which the fee will fully or partially recover costs; (5) whether the fee structure should include exemptions or reduced fees; (6) whether the fee should be set as a percentage or as a fixed dollar amount; (7) how the fee will be structured to cover the intended share of the cost over time; and (8) whether fee collections are projected to change over time in relation to the cost of the service or thing of value.

Requires the OMB Director, by December 1 of each such year, to compile and transmit such reports to specified congressional committees and to identify any recommendations with which the Director does not agree.