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 ''Stronger Tobacco Warning Labels to
Save Lives Act''.

SEC. 2. AMENDMENT TO FEDERAL CIGARETTE AND LABELING ADVERTISING ACT.

(a) Amendment.--The Federal Cigarette Labeling and Advertising Act
(15 U.S.C. 1331 et seq.) is amended by striking section 4 and inserting
the following:

''SEC. 4. LABELING.

''(a) Label.--
''(1) In general.--It shall be unlawful for any person to
manufacture, package, or import for sale or distribution within
the United States any cigarettes the package of which fails to
bear, in accordance with the requirements of this section, a
warning label.
''(2) Regulations.--Not later than 1 year after the date of
enactment of this section, the Secretary shall promulgate
regulations describing the warning label required by paragraph
(1).
''(3) Content of label.--The regulations promulgated under
paragraph (2) shall ensure that the text of each warning label
addresses one of the following:
''(A) Diseases or fatal health conditions caused by
cigarette smoking.
''(B) Any physical addiction that results from
cigarette smoking.
''(C) The influence that cigarette smoking by
adults has on young children and teenagers and the
consequences of such use.
''(D) The health hazards of secondhand smoke from
cigarettes.
''(4) Graphics.--
''(A) In general.--The regulations promulgated
under paragraph (2) shall ensure that each warning
label contains a color graphic or picture that
illustrates or emphasizes to the greatest practicable
extent the message of the text of the corresponding
warning label.
''(B) Contents.--The graphics described in
subparagraph (A) shall enhance the message of the text
of the warning label and may include a color picture of
one of the following:
''(i) A diseased lung, heart, or mouth.
''(ii) An individual suffering from
addiction.
''(iii) Children watching an adult smoke a
cigarette.
''(iv) An individual adversely affected by
secondhand smoke from a cigarette, including
pregnant women or infants.
''(b) Advertising.--It shall be unlawful for any manufacturer or
importer of cigarettes to advertise or cause to be advertised within
the United States any cigarette unless the advertising bears, in
accordance with the requirements of this section, one of the warning
label statements required by subsection (a).
''(c) Requirements for Labeling.--
''(1) Location.--Each label statement required by
subsection (a) shall be located on the upper portion of the
front and back panels of the cigarette package (or carton) and
occupy not less than 50 percent of each panel.
''(2) Type and color.--Each label statement required by
subsection (a) shall be printed in at least 17 point type with
adjustments as determined appropriate by the Secretary. All the
letters in the label shall appear in conspicuous and legible
type, in contrast by typography, layout, or color with all
other printed material on the package, and be printed in a
black-on-white or white-on-black format as determined
appropriate by the Secretary.
''(d) Requirements for Advertising.--
''(1) Location.--Each label statement required by
subsection (b) shall occupy not less than 50 percent of the
area of the advertisement involved.
''(2) Type and color.--
''(A) Type.--Each label statement required by
subsection (b) shall be printed in a point type that is
not less than the following types:
''(i) With respect to whole page
advertisements on broadsheet newspaper--45
point type.
''(ii) With respect to half page
advertisements on broadsheet newspaper--39
point type.
''(iii) With respect to whole page
advertisements on tabloid newspaper--39 point
type.
''(iv) With respect to half page
advertisements on tabloid newspaper--27 point
type.
''(v) With respect to DPS magazine
advertisements--31.5 point type.
''(vi) With respect to whole page magazine
advertisements--31.5 point type.
''(vii) With respect to 28cm x 3 column
advertisements--22.5 point type.
''(viii) With respect to 20cm x 2 column
advertisements--15 point type.
The Secretary may revise the required type sizes as the
Secretary determines appropriate within the 50 percent
requirement.
''(B) Color.--All the letters in the label under
this paragraph shall appear in conspicuous and legible
type, in contrast by typography, layout, or color with
all other printed material and be printed in an
alternating black-on-white and white-on-black format as
determined appropriate by the Secretary.
''(e) Rotation of Label Statements.--
''(1) In general.--Except as provided in paragraph (2), the
label statements specified in subsections (a) and (b) shall be
rotated by each manufacturer or importer of cigarettes
quarterly in alternating sequence on packages of each brand of
cigarettes manufactured by the manufacturer or importer and in
the advertisements for each such brand of cigarettes in
accordance with a plan submitted by the manufacturer or
importer and approved by the Federal Trade Commission. The
Federal Trade Commission shall approve a plan submitted by a
manufacturer or importer of cigarettes which will provide the
rotation required by this subsection and which assures that all
of the labels required by subsections (a) and (b) will be
displayed by the manufacturer or importer at the same time.
''(2) Application of other rotation requirements.--
''(A) In general.--A manufacturer or importer of
cigarettes may apply to the Federal Trade Commission to
have the label rotation described in subparagraph (C)
apply with respect to a brand style of cigarettes
manufactured or imported by such manufacturer or
importer if--
''(i) the number of cigarettes of such
brand style sold in the fiscal year by the
manufacturer or importer preceding the
submission of the application is less than /
4\ of 1 percent of all the cigarettes sold in
the United States in such year; and
''(ii) more than /2\ of the cigarettes
manufactured or imported by such manufacturer
or importer for sale in the United States are
packaged into brand styles which meet the
requirements of clause (i).
If an application is approved by the Commission, the
label rotation described in subparagraph (C) shall
apply with respect to the applicant during the 1-year
period beginning on the date of the application
approval.
''(B) Plan.--An applicant under subparagraph (A)
shall include in its application a plan under which the
label statements specified in subsection (a) will be
rotated by the applicant manufacturer or importer in
accordance with the label rotation described in
subparagraph (C).
''(C) Other rotation requirements.--Under the label
rotation which the manufacturer or importer with an
approved application may put into effect, each of the
labels specified in subsection (a) shall appear on the
packages of each brand style of cigarettes with respect
to which the application was approved an equal number
of times within the 12-month period beginning on the
date of the approval by the Commission of the
application.
''(f) Application of Requirement.--Subsection (a) does not apply to
a distributor or a retailer of cigarettes who does not manufacture,
package, or import cigarettes for sale or distribution within the
United States.
''(g) Cigars; Pipe Tobacco.--
''(1) In general.--The Secretary shall promulgate such
regulations as may be necessary to establish warning labels for
cigars and pipe tobacco. Such regulations shall require
content-specific messages regarding health hazards posed by
cigars and pipe tobacco, include graphic illustrations of such
content messages, as is required under subsection (a), and be
formatted in a clear and unambiguous manner, as is required
under subsection (a).
''(2) Definitions.--In this subsection:
''(A) Cigar.--The term 'cigar' means any roll of
tobacco wrapped in leaf tobacco or in any substance
containing tobacco (other than any roll of tobacco that
is a cigarette or cigarillo).
''(B) Pipe tobacco.--The term 'pipe tobacco' means
any loose tobacco that, because of the appearance,
type, packaging or labeling of such tobacco, is likely
to be offered to, or purchased by, consumers as a
tobacco to be smoked in a pipe.''.
(b) Effective Date.--The amendment made by this section shall take
effect 1 year after the date of enactment of this section.

SEC. 3. AMENDMENT TO THE COMPREHENSIVE SMOKELESS TOBACCO HEALTH
EDUCATION ACT OF 1986.

(a) Amendment.--The Comprehensive Smokeless Tobacco Health
Education Act of 1986 (15 U.S.C. 4401 et seq.) is amended by striking
section 3 and inserting the following:

''SEC. 3. SMOKELESS TOBACCO WARNING.

''(a) General Rule.--
''(1) Label on package.--It shall be unlawful for any
person to manufacture, package, or import for sale or
distribution within the United States any smokeless tobacco
product unless the product package bears, in accordance with
the requirements of this section, a warning label.
''(2) Label in advertisements.--It shall be unlawful for
any manufacturer, packager, or importer of smokeless tobacco
products to advertise or cause to be advertised within the
United States any smokeless tobacco product unless the
advertising bears, in accordance with the requirements of this
Act, one of the labels required by paragraph (1).
''(b) Regulations.--Not later than 1 year after the date of
enactment of this section, the Secretary shall promulgate regulations
describing the warning labels required under subsection (a).
''(c) Content of Label.--The regulations promulgated under
subsection (b) shall ensure that the text of each warning label
addresses one of the following:
''(1) Diseases resulting from use of smokeless tobacco
products.
''(2) Any physical addiction that results from using
smokeless tobacco products.
''(3) The influence that use of smokeless tobacco products
by adults has on young children and teenagers and the
consequences of such use.
''(d) Number of Labels.--The regulations promulgated under
subsection (b) shall ensure that not less than 2 warning labels are
created for each subject matter described in paragraphs (1), (2), and
(3) of subsection (c). Such regulations shall also require that each
package of smokeless tobacco bear 1 warning label that shall be rotated
in accordance with subsection (g).
''(e) Graphics.--
''(1) In general.--The regulations promulgated under
subsection (b) shall ensure that each warning label required by
subsection (a) contains a color graphic or picture that
illustrates or emphasizes to the greatest practicable extent
the message of the text of the corresponding warning label.
''(2) Contents.--The graphics described in paragraph (1)
shall enhance the message of the text of the warning label and
may include a color picture of one of the following:
''(A) A diseased mouth or other physical effect of
using smokeless tobacco products.
''(B) An individual using a smokeless tobacco
product.
''(C) Children watching an adult use a smokeless
tobacco product.
''(f) Format.--
''(1) Location.--Each label statement required by
subsection (a)(1) shall be located on the principal display
panel of the product and occupy not less than 50 percent of
such panel.
''(2) Type and color.--Each label statement required by
subsection (a)(1) shall be printed in 17 point type with
adjustments as determined appropriate by the Secretary to
reflect the length of the required statement. All the letters
in the label shall appear in conspicuous and legible type in
contrast by typography, layout, or color with all other printed
material on the package and be printed in an alternating black
on white and white on black format as determined appropriate by
the Secretary.
''(g) Advertising and Rotation.--The provisions of sections (d) and
(e)(1) of the Federal Cigarette Labeling and Advertising Act (as
amended by the Stronger Tobacco Warning Labels to Save Lives Act) shall
apply to advertisements for smokeless tobacco products required under
subsection (a)(2) and the rotation of the label statements required
under subsection (a)(1) on such products.
''(h) Application of Requirement.--Subsection (a) does not apply to
a distributor or a retailer of smokeless tobacco products who does not
manufacture, package, or import such products for sale or distribution
within the United States.
''(i) Television and Radio Advertising.--It shall be unlawful to
advertise smokeless tobacco or cigars on any medium of electronic
communications subject to the jurisdiction of the Federal
Communications Commission.''.
(b) Effective Date.--The amendment made by this section shall take
effect 1 year after the date of enactment of this section.
answer:
Stronger Tobacco Warning Labels to Save Lives Act - Amends the Federal Cigarette Labeling and Advertising Act and the Comprehensive Smokeless Tobacco Health Education Act of 1986 to make it unlawful for any person to manufacture, package, or import for sale or distribution within the United States any cigarettes or smokeless tobacco products unless the product package bears, in accordance with the specified requirements of this Act, a warning label on the upper portion of the front and back panels of the cigarette package or carton. Specifies label requirements for advertisements. Requires the rotation of labels for both packages and advertisements in accordance with a Federal Trade Commission approved plan.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Fire Safety Education Act''.

SEC. 2. FINDINGS.

The Congress finds that--
(1) the Nation's fire losses are estimated at 5,000 deaths
and 29,000 injuries annually, producing an economic loss
conservatively estimated at $10,000,000,000 a year plus more
than $1,000,000,000 a year in health care costs;
(2) sustained and targeted fire safety education at the
State and local levels, particularly in identifiable high-risk
populations, produces dramatic results in preventing fires,
fire deaths, and dollar loss from fire;
(3) in recent years, the Nation's fire departments have
seen their fire safety education budgets cut dramatically and,
in many cases, eliminated;
(4) there is a need to expand the availability of State and
local fire prevention programs and supporting resources and
materials to help State agencies and local fire departments in
carrying out effective public education;
(5) fire departments in other countries with fewer fire
deaths per capita than the United States spend an average of 4-
10 percent of their budgets on fire prevention, versus less
than 3 percent for United States departments; and
(6) only by accurately collecting and analyzing data on
fire deaths, injuries and dollar loss can the Nation's fire
departments pinpoint the populations and regions where they
most need to direct their educational efforts, thus leading to
a more efficient and effective use of resources.

SEC. 3. FIRE SAFETY EDUCATION.

(a) Awards.--The Administrator may enter into contracts,
cooperative agreements, or grants with eligible entities to obtain and
distribute at the State and local level fire safety and prevention
education programs and supporting educational resources.
(b) Use of Funds.--Of the amounts received by an entity under
subsection (a)--
(1) not more than 25 percent may be used for statewide fire
safety and prevention programs;
(2) not more than 25 percent may be used to implement new
regional or local fire safety and prevention programs targeting
high risk populations; and
(3) at least 50 percent shall be used for awards of not
more than $10,000 for existing regional or local fire safety
and prevention programs that have been demonstrated to be
effective in preventing fires, fire deaths and injuries, and
dollar losses from fire.

SEC. 4. DATA COLLECTION.

The Administrator may enter into contracts, cooperative agreements,
or grants with States for the purpose of implementing the revised
National Fire Incident Reporting System, established under section 9 of
the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2208),
to improve and enhance the collection and analysis of fire data at the
State and local levels.

SEC. 5. APPLICATIONS.

Each eligible entity desiring a contract, cooperative agreement, or
grant under this Act shall submit an application to the Administrator
at such time, in such manner, and accompanied by such information as
the Administrator may reasonably require.

SEC. 6. REPORTS AND EVALUATION.

(a) Annual Report to Administrator.--An entity receiving funds
under section 3 shall prepare and submit to the Administrator an annual
report which contains such information as the Administrator may
require. At a minimum, the report shall describe the program activities
undertaken with such funds, including--
(1) any program that has been developed directly or
indirectly by the entity, and the target population of such
program;
(2) support materials that have been obtained and the
method by which such materials are distributed; and
(3) any initiatives undertaken by the entity to develop
public-private partnerships to secure non-Federal support for
the development and distribution of programs and material in
furtherance of this Act.
(b) Report to Congress.--The Administrator shall prepare and submit
to the Congress an annual report which includes a description of the
programs undertaken and materials developed and distributed by entities
receiving funds under section 3.

SEC. 7. AUTHORIZATION OF APPROPRIATIONS.

(a) Fire Safety Education.--For the purposes of carrying out
section 3 of this Act, there are authorized to be appropriated
$10,000,000 for each of the fiscal years 1996 and 1997, of which no
more than $500,000 may be spent in any fiscal year on administrative
costs.
(b) Data Collection.--For the purposes of carrying out section 4 of
this Act, there are authorized to be appropriated $2,500,000 for fiscal
year 1995, of which no more than $300,000 shall be spent on
administrative costs.

SEC. 8. DEFINITIONS.

As used in this Act--
(1) the term ''Administrator'' means the Administrator of
the United States Fire Administration;
(2) the term ''eligible entity'' means the office of the
State fire marshal for a State or an equivalent State office
having primary responsibility for fire safety and prevention in
the State;
(3) the term ''fire safety and prevention education
programs'' includes publications, audiovisual presentations,
and demonstrations; and
(4) the term ''State'' means any State of the United
States, the District of Columbia, the Commonwealth of Puerto
Rico, the United States Virgin Islands, Guam, American Samoa,
the Northern Mariana Islands, and any other territory or
possession of the United States.
answer:
Fire Safety Education Act - Authorizes the Administrator of the United States Fire Administration to enter into contracts, cooperative agreements, or grants with entities to obtain and distribute at the State and local level fire safety and prevention education programs and supporting educational resources.
Authorizes the Administrator to enter into contracts, cooperative agreements, or grants with States for the purpose of implementing the revised National Fire Incident Reporting System to improve the collection and analysis of fire data at the State and local levels.
Authorizes appropriations.

question:
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.
answer:
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.