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

Ex Input:
SECTION 1. CREDIT FOR CERTAIN HOME PURCHASES.

(a) Allowance of Credit.--Subpart A of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 (relating to refundable
credits) is amended by inserting after section 25D the following new
section:

''SEC. 25E. CREDIT FOR CERTAIN HOME PURCHASES.

''(a) Allowance of Credit.--In the case of an individual who
purchases a principal residence in the United States during the 12-
month period beginning on the date of the enactment of this section,
there shall be allowed to the taxpayer as a credit against the tax
imposed by this chapter for the taxable year an amount equal to 10
percent of the purchase price of the residence.
''(b) Limitations.--
''(1) Dollar limitation.--The credit allowed under
subsection (a) shall not exceed $10,000.
''(2) Denial of credit for residences acquired with
nonconforming loans.--No credit shall be allowed under
subsection (a) with respect to the purchase of any residence if
the aggregate acquisition indebtedness (as defined in section
163(h)(3)(B)) with respect to such residence exceeds the
limitation on the maximum original principal obligation of a
mortgage that may be purchased by the Federal Home Loan
Mortgage Corporation (as such limitation is in effect at the
time of such purchase).
''(3) Limitation based on amount of tax.--In the case of a
taxable year to which section 26(a)(2) does not apply, the
credit allowed under subsection (a) for any taxable year shall
not exceed the excess of--
''(A) the sum of the regular tax liability (as
defined in section 26(b)) plus the tax imposed by
section 55, over
''(B) the sum of the credits allowable under this
subpart (other than this section) for the taxable year.
''(4) One-time only.--
''(A) In general.--If a credit is allowed under
this section in the case of any individual (and such
individual's spouse, if married) with respect to the
purchase of any principal residence, no credit shall be
allowed under this section in any taxable year with
respect to the purchase of any other principal
residence by such individual or a spouse of such
individual.
''(B) Joint purchase.--In the case of a purchase of
a principal residence by 2 or more unmarried
individuals or by 2 married individuals filing
separately, no credit shall be allowed under this
section if a credit under this section has been allowed
to any of such individuals in any taxable year with
respect to the purchase of any other principal
residence.
''(c) Carryforward of Unused Credit.--
''(1) Rule for years in which all personal credits allowed
against regular and alternative minimum tax.--In the case of a
taxable year to which section 26(a)(2) applies, if the credit
allowable under subsection (a) exceeds the limitation imposed
by section 26(a)(2) for such taxable year reduced by the sum of
the credits allowable under this subpart (other than this
section), such excess shall be carried to the succeeding
taxable year and added to the credit allowable under subsection
(a) for such succeeding taxable year.
''(2) Rule for other years.--In the case of a taxable year
to which section 26(a)(2) does not apply, if the credit
allowable under subsection (a) exceeds the limitation imposed
by subsection (b)(3) for such taxable year, such excess shall
be carried to the succeeding taxable year and added to the
credit allowable under subsection (a) for such succeeding
taxable year.
''(3) Limitation.--No credit may be carried forward under
this subsection to any taxable year following the first taxable
year after the taxable year in which the credit arose.
''(d) Definitions and Special Rules.--For purposes of this
section--
''(1) Allocation of dollar limit.--
''(A) Married individuals filing separately.--In
the case of a married individual filing a separate
return, subsection (b)(1) shall be applied by
substituting '$5,000' for '$10,000'.
''(B) Other individuals.--If two or more
individuals who are not married purchase a principal
residence, the amount of the credit allowed under
subsection (a) shall be allocated among such
individuals in such manner as the Secretary may
prescribe, except that the total amount of the credits
allowed to all such individuals shall not exceed
$10,000.
''(2) Principal residence.--The term 'principal residence'
has the same meaning as when used in section 121.
''(3) Purchase.--
''(A) In general.--The term 'purchase' means any
acquisition, but only if--
''(i) the property is not acquired from a
person related to the person acquiring it, and
''(ii) the basis of the property in the
hands of the person acquiring it is not
determined--
''(I) in whole or in part by
reference to the adjusted basis of such
property in the hands of the person
from whom acquired, or
''(II) under section 1014(a)
(relating to property acquired from a
decedent).
''(B) Construction.--A residence which is
constructed by the taxpayer shall be treated as
purchased by the taxpayer on the date the taxpayer
first occupies such residence.
''(4) Purchase price.--The term 'purchase price' means the
adjusted basis of the principal residence on the date such
residence is purchased.
''(5) Related persons.--A person shall be treated as
related to another person if the relationship between such
persons would result in the disallowance of losses under
section 267 or 707(b) (but, in applying section 267(b) and (c)
for purposes of this section, paragraph (4) of section 267(c)
shall be treated as providing that the family of an individual
shall include only his spouse, ancestors, and lineal
descendants).
''(e) Exceptions.--No credit under subsection (a) shall be allowed
to any taxpayer for any taxable year with respect to the purchase of a
residence if--
''(1) a credit under section 1400C (relating to first-time
homebuyer in the District of Columbia) is allowable to the
taxpayer (or the taxpayer's spouse) for such taxable year or
any prior taxable year,
''(2) the taxpayer is a nonresident alien, or
''(3) the taxpayer disposes of such residence (or such
residence ceases to be the principal residence of the taxpayer
(and, if married, the taxpayer's spouse)) before the close of
such taxable year.
''(f) Reporting Requirement.--Rules similar to the rules of section
1400C(f) (as so in effect) shall apply.
''(g) Basis Adjustment.--For purposes of this subtitle, if a credit
is allowed under this section with respect to the purchase of any
residence, the basis of such residence shall be reduced by the amount
of the credit so allowed.
''(h) Application.--This section shall not apply to any taxable
year beginning after December 31, 2009.''.
(b) Conforming Amendments.--
(1) Section 23(c)(1) of such Code is amended by striking
''25D and 1400C'' and inserting ''25D, 25E, and 1400C''.
(2) Section 25D(c)(2) of such Code is amended by striking
''and 25B'' and inserting ''25B, and 25E''.
(3) Section 1400C(d)(1) of such Code is amended by striking
''section 25D'' and inserting ''sections 25D and 25E''.
(c) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by inserting after the item relating to section 25D the
following new item:

''Sec. 25E. Credit for certain home purchases.''.
(d) Effective Date.--The amendments made by this section shall
apply with respect to residences purchased after the date of the
enactment of this Act in taxable years ending after such date.

Ex Output:
Amends the Internal Revenue Code to allow individual taxpayers a one-time refundable tax credit for up to 10% of the purchase price of a principal residence purchased in the United States within the 12-month period beginning on the date of enactment of this Act. Limits the dollar amount of such credit to $10,000. Terminates such credit after 2009.

Ex Input:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Mercury Pollution Reduction Act''.

SEC. 2. FINDINGS.

Congress finds that--
(1) mercury and mercury compounds are highly toxic to
humans, ecosystems, and wildlife;
(2) as many as 10 percent of women in the United States of
childbearing age have mercury in their bloodstreams at a level
that could pose risks to their unborn babies, and hundreds of
thousands of children born annually in the United States are at
risk of neurological problems relating to mercury exposure in
utero;
(3) the most significant source of mercury exposure to
people in the United States is ingestion of mercury-
contaminated fish;
(4) the long-term solution to mercury pollution is to
minimize global mercury use and releases of mercury to
eventually achieve reduced contamination levels in the
environment, rather than reducing fish consumption, since
uncontaminated fish represents a critical and healthy source of
nutrition for people worldwide;
(5) mercury pollution is a transboundary pollutant that--
(A) is deposited locally, regionally, and globally;
and
(B) affects bodies of water near industrial areas,
such as the Great Lakes, as well as bodies of water in
remote areas, such as the Arctic Circle;
(6) of the approximately 30 plants in the United States
that produce chlorine, only 7 use the obsolete ''mercury cell''
chlor-alkali process, and 4 have not yet committed to phasing
out mercury use;
(7)(A) less than 5 percent of the total quantity of
chlorine and caustic soda produced in the United States comes
from the chlor-alkali plants described in paragraph (6) that
use the mercury cell chlor-alkali process;
(B) cost-effective alternatives are available and in use in
the remaining 95 percent of chlorine and caustic soda
production; and
(C) other countries, including Japan, have already banned
the mercury cell chlor-alkali process;
(8) the chlor-alkali industry acknowledges that--
(A) mercury can contaminate products manufactured
at mercury cell facilities; and
(B) the use of some of those products results in
the direct and indirect release of mercury;
(9) despite those quantities of mercury known to have been
used or to be in use, neither the chlor-alkali industry nor the
Environmental Protection Agency is able--
(A) to adequately account for the disposition of
the mercury used at those facilities; or
(B) to accurately estimate current mercury
emissions; and
(10) it is critically important that the United States work
aggressively toward the minimization of supply, demand, and
releases of mercury, both domestically and internationally.

SEC. 3. STATEMENT OF POLICY.

Congress declares that the United States should develop policies
and programs that will--
(1) reduce mercury use and emissions within the United
States;
(2) reduce mercury releases from the reservoir of mercury
currently in use or circulation within the United States; and
(3) reduce exposures to mercury, particularly exposures of
women of childbearing age and young children.

SEC. 4. USE OF MERCURY IN CHLORINE AND CAUSTIC SODA MANUFACTURING.

(a) In General.--Title I of the Toxic Substances Control Act (15
U.S.C. 2601 et seq.) is amended by inserting after section 6 the
following:

''SEC. 6A. USE OF MERCURY IN CHLORINE AND CAUSTIC SODA MANUFACTURING.

''(a) Definition of Chlor-alkali Facility.--In this section, the
term 'chlor-alkali facility' means a facility used for the manufacture
of chlorine or caustic soda using a mercury cell process.
''(b) Prohibition.--
''(1) In general.--Except as otherwise provided in this
subsection, it shall be unlawful to manufacture chlorine or
caustic soda using mercury cells at any facility in the United
States.
''(2) Notice.--The owner or operator of any existing chlor-
alkali facility shall notify the Administrator no later than
June 30, 2012, whether it will--
''(A) replace its chlor-alkali facility with a new
manufacturing facility that does not use mercury; or
''(B) cease operations.
''(3) Closure.--A chlor-alkali facility for which a closure
notice is filed under paragraph (2)(B) shall cease
manufacturing chlorine or caustic soda using mercury cells no
later than June 30, 2013.
''(4) Replacement.--A chlor-alkali facility for which a
replacement notice is filed under paragraph (2)(A) may continue
to manufacture chlorine or caustic soda using mercury cells
until all of the permitting, financing, engineering, and
construction of a non-mercury replacement facility is complete,
or June 30, 2015, whichever is earlier.
''(c) Export Ban.--Effective on the date of the enactment of this
section, the export of any elemental mercury or the sale of elemental
mercury for purposes of export, including compounds and mixtures
containing elemental mercury, by the owner or operator of a chlor-
alkali facility is prohibited.
''(d) Savings Provision.--Nothing in this section affects the
ability of the owner or operator of any chlor-alkali facility to store
elemental mercury in accordance with section 5(g)(2) of the Mercury
Export Ban Act of 2008 (42 U.S.C. 6939f).''.
(b) Conforming Amendments.--(1) The table of contents of the Toxic
Substances Control Act (15 U.S.C. 2601 note) is amended by inserting
after the item relating to section 6 the following:

''Sec. 6A. Use of mercury in chlorine and caustic soda
manufacturing.''.
(2) Paragraphs (1) and (2) of section 15 of such Act are each
amended by striking ''or 6'' and inserting '', 6 or 6A''.

Ex Output:
Mercury Pollution Reduction Act - Declares that the United States should develop policies and programs that will reduce: (1) mercury use and emissions; (2) mercury releases from the reservoir of mercury currently in use or circulation; and (3) exposures to mercury, particularly of women of childbearing age and young children.

Amends the Toxic Substances Control Act to prohibit: (1) the manufacture of chlorine or caustic soda using mercury cells at any facility in the United States; and (2) the export of any elemental mercury or the sale of elemental mercury for purposes of export, including compounds and mixtures containing elemental mercury, by the owner or operator of a chlor-alkali facility.

Requires the owner or operator of any existing chlor-alkali facility to notify the Administrator of the Environmental Protection Agency (EPA) no later than June 30, 2012, on whether the owner or operator will replace its chlor-alkali facility with a new manufacturing facility that does not use mercury or cease operations. Requires a chlor-alkali facility for which a closure notice is filed to cease manufacturing chlorine or caustic soda using mercury cells no later than June 30, 2013. Authorizes a chlor-alkali facility for which a replacement notice is filed to continue to manufacture chlorine or caustic soda using mercury cells until all of the permitting, financing, engineering, and construction of a non-mercury replacement facility is complete or June 30, 2015, whichever is earlier.

Provides that this Act does not affect the ability of the owner or operator of any chlor-alkali facility to store elemental mercury in accordance with the Mercury Export Ban Act of 2008.

Ex Input:
That section 404 of the
Food, Agriculture, Conservation, and Trade Act of 1990 (Public Law 101-
624; 7 U.S.C. 1444f(q)) is amended by adding at the end thereof the
following new paragraph:
''(3) Reduced quality of high moisture recourse loan.--(A)
Notwithstanding any other provision of law, effective for the
1992 through 1995 crops of feed grains, the Secretary shall
make available recourse loans to producers on a farm who do not
normally harvest their crop of feed grains in a high moisture
state (or on that portion of the crop which is not normally
harvested in a high moisture state). Such recourse loans shall
be made available whenever the crop (or the portion of the crop
not normally harvested in a high moisture state) is harvested
with a moisture content in excess of Commodity Credit
Corporation standards for loans made under paragraphs (1) and
(6) of subsection (a) of this section, or whenever the crop has
a test weight below the minimum weight required for Commodity
Credit Corporation nonrecourse loans made under such
paragraphs.
''(B) Recourse loans under this paragraph shall be made to
producers on a farm who--
''(i) present certified scale tickets from an
inspected, certified commercial scale, including
licensed warehouses, feedlots, feed mills,
distilleries, or other similar entities approved by the
Secretary; or
''(ii) present field or other physical measurements
of the standing or stored feed grain crop in regions of
the country that do not have certified commercial
scales from which certified scale tickets may be
obtained within reasonable proximity of harvest
operation; and
''(iii) certify that the quantity of feed grain to
be placed under loan was in fact harvested on the farm;
and
''(iv) participate in an acreage limitation program
for the crop of feed grains established by the
Secretary.
''(C) A producer shall not be eligible for a loan under
this paragraph unless any prior loans made under the authority
of this paragraph have been fully repaid.
''(D) Loans made under this paragraph shall bear interest
at a rate determined by the Secretary, but in no event shall
the rate exceed the rate of interest charged for loans made
under paragraphs (1) and (6) of subsection (a) of this section.
''(E) Loans under this paragraph shall be made in an amount
as determined by the Secretary equal to at least eighty
percent, but not greater than ninety percent, of the lowest
county adjusted nondiscounted loan rate for the appropriate
crop year for loans made to producers of feed grains meeting
the Commodity Credit Corporation standards for nonrecourse
loans under paragraphs (1) and (6) of subsection (a) of this
section.
''(F) Loans made under this paragraph shall be repaid in
three equal annual installments, with the first such
installment being due and payable 365 days following the
advance of the loan funds to the producer and consisting of
one-third of the principal amount of the outstanding loan and
100 percent of the accrued interest thereon. The second
installment shall consist of one-half of the principal amount
of the outstanding loan balance and 100 percent of the accrued
interest thereon, and the third installment shall consist of
the remaining principal of the loan and 100 percent of the
accrued interest thereon. In the event any installment is not
made within 60 days following the date upon which it becomes
due and payable, the Secretary shall have the right without
further notice to offset the entire balance of the amount owed
on the loan, including interest thereon, against any other
payments the producer may be entitled to receive under one or
more of the annual programs established under the Agricultural
Act of 1949 (7 U.S.C. 1421 et seq.) for wheat, feed grains,
upland cotton, rice, and oilseeds.
''(G) The Secretary may permit a producer who has obtained
a loan under this paragraph to repay a part or all of any
annual installment required under subparagraph (F) by tendering
to the Commodity Credit Corporation a quantity of feed grain
which is of acceptable quality to meet the standards for a
nonrecourse loan under paragraphs (1) and (6) of subsection (a)
of this section. Such tender shall be made by the producer at
any facility approved for storage of commodities owned by the
Corporation which facility is situated in the same county (or a
county adjacent to the county) in which the producer's farm is
located, and the producer's loan installment payment shall be
credited with an amount equal to the per bushel county adjusted
loan rate for the grade and quality of grain tendered times the
total number of bushels tendered in payment by the producer as
approved by the Secretary.

Ex Output:
Amends the Food, Agriculture, Conservation, and Trade Act of 1990 to provide recourse loans for the 1992 through 1995 crops of high moisture feed grains.