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

Example Input: SECTION 1. LAND CONVEYANCE AND SETTLEMENT, SAN BERNARDINO NATIONAL
FOREST, CALIFORNIA.

(a) Conveyance Required.--Subject to valid existing rights and
settlement of claims as provided in this section, the Secretary of
Agriculture shall convey to KATY 101.3 FM (in this section referred to
as ''KATY'') all right, title and interest of the United States in and
to a parcel of real property consisting of approximately 1.06 acres
within the San Bernardino National Forest in Riverside County,
California, generally located in the north /2\ of section 23,
township 5 south, range 2 east, San Bernardino meridian.
(b) Legal Description.--The Secretary and KATY shall, by mutual
agreement, prepare the legal description of the parcel of real property
to be conveyed under subsection (a), which is generally depicted as
Exhibit A-2 in an appraisal report of the subject parcel dated August
26, 1999, by Paul H. Meiling.
(c) Consideration.--Consideration for the conveyance under
subsection (a) shall be equal to the appraised fair market value of the
parcel of real property to be conveyed. Any appraisal to determine the
fair market value of the parcel shall be prepared in conformity with
the Uniform Appraisal Standards for Federal Land Acquisition and
approved by the Secretary.
(d) Settlement.--In addition to the consideration referred to in
subsection (c), upon the receipt of $16,600 paid by KATY to the
Secretary, the Secretary shall release KATY from any and all claims of
the United States arising from the occupancy and use of the San
Bernardino National Forest by KATY for communication site purposes.
(e) Access Requirements.--Notwithstanding section 1323(a) of the
Alaska National Interest Lands Conservation Act (16 U.S.C. 3210(a)) or
any other law, the Secretary is not required to provide access over
National Forest System lands to the parcel of real property to be
conveyed under subsection (a).
(f) Administrative Costs.--Any costs associated with the creation
of a subdivided parcel, recordation of a survey, zoning, and planning
approval, and similar expenses with respect to the conveyance under
this section, shall be borne by KATY.
(g) Assumption of Liability.--By acceptance of the conveyance of
the parcel of real property referred to in subsection (a), KATY, and
its successors and assigns will indemnify and hold harmless the United
States for any and all liability to General Telephone and Electronics
Corporation (also known as ''GTE'') KATY, and any third party that is
associated with the parcel, including liability for any buildings or
personal property on the parcel belonging to GTE and any other third
parties.
(h) Treatment of Receipts.--All funds received pursuant to this
section shall be deposited in the fund established under Public Law 90-
171 (16 U.S.C. 484a; commonly known as the Sisk Act), and the funds
shall remain available to the Secretary, until expended, for the
acquisition of lands, waters, and interests in land for the inclusion
in the San Bernardino National Forest.
(i) Receipts Act Amendment.--The Act of June 15, 1938 (Chapter
438:52 Stat. 699), as amended by the Acts of May 26, 1944 (58 Stat.
227), is further amended--
(1) by striking the comma after the words ''Secretary of
Agriculture'';
(2) by striking the words ''with the approval of the National
Forest Reservation Commission established by section 4 of the Act
of March 1, 1911 (16 U.S.C. 513),'';
(3) by inserting the words '', real property or interests in
lands,'' after the word ''lands'' the first time it is used;
(4) by striking ''San Bernardino and Cleveland'' and inserting
''San Bernardino, Cleveland and Los Angeles'';
(5) by striking ''county of Riverside'' each place it appears
and inserting ''counties of Riverside and San Bernardino'';
(6) by striking ''as to minimize soil erosion and flood
damage'' and inserting ''for National Forest System purposes''; and
(7) after the ''Provided further, That'', by striking the
remainder of the sentence to the end of the paragraph, and
inserting ''twelve and one-half percent of the monies otherwise
payable to the State of California for the benefit of San
Bernardino County under the aforementioned Act of March 1, 1911 (16
U.S.C. 500) shall be available to be appropriated for expenditure
in furtherance of this Act.''.

SEC. 2. SANTA ROSA AND SAN JACINTO MOUNTAINS NATIONAL MONUMENT
CLARIFYING AMENDMENTS.

The Santa Rosa and San Jacinto Mountains National Monument Act of
2000 is amended as follows:
(1) In the second sentence of section 2(d)(1), by striking
''and the Committee on Agriculture, Nutrition, and Forestry''.
(2) In the second sentence of section 4(a)(3), by striking
''Nothing in this section'' and inserting ''Nothing in this Act''.
(3) In section 4(c)(1), by striking ''any person, including''.
(4) In section 5, by adding at the end the following:
''(j) Wilderness Protection.--Nothing in this Act alters the
management of any areas designated as Wilderness which are within the
boundaries of the National Monument. All such areas shall remain
subject to the Wilderness Act (16 U.S.C. 1131 et seq.), the laws
designating such areas as Wilderness, and other applicable laws. If any
part of this Act conflicts with any provision of those laws with
respect to the management of the Wilderness areas, such provision shall
control.''.

SEC. 3. TECHNICAL CORRECTION.

The Santo Domingo Pueblo Claims Settlement Act of 2000 is amended
by adding at the end:

''SEC. 7. MISCELLANEOUS PROVISIONS.

''(a) Exchange of Certain Lands with New Mexico.--
''(1) In general.--Not later than 2 years after the date of the
enactment of this Act, the Secretary shall acquire by exchange the
State of New Mexico trust lands located in township 16 north, range
4 east, section 2, and all interests therein, including
improvements, mineral rights and water rights.
''(2) Use of other lands.--In acquiring lands by exchange under
paragraph (1), the Secretary may utilize unappropriated public
lands within the State of New Mexico.
''(3) Value of lands.--The lands exchanged under this
subsection shall be of approximately equal value, and the Secretary
may credit or debit the ledger account established in the
Memorandum of Understanding between the Bureau of Land Management,
the New Mexico State Land Office, and the New Mexico Commissioner
of Public Lands, in order to equalize the values of the lands
exchanged.
''(4) Conveyance.--
''(A) By secretary.--Upon the acquisition of lands under
paragraph (1), the Secretary shall convey all title and
interest to such lands to the Pueblo by sale, exchange or
otherwise, and the Pueblo shall have the exclusive right to
acquire such lands.
''(B) By pueblo.--Upon the acquisition of lands under
subparagraph (A), the Pueblo may convey such land to the
Secretary who shall accept and hold such lands in trust for the
benefit of the Pueblo.
''(b) Other Exchanges of Land.--
''(1) In general.--In order to further the purposes of this
Act--
''(A) the Pueblo may enter into agreements to exchange
restricted lands for lands described in paragraph (2); and
''(B) any land exchange agreements between the Pueblo and
any of the parties to the action referred to in paragraph (2)
that are executed not later than December 31, 2001, shall be
deemed to be approved.
''(2) Lands.--The land described in this paragraph is the land,
title to which was at issue in Pueblo of Santo Domingo v. Rael
(Civil No. 83-1888 (D.N.M.)).
''(3) Land to be held in trust.--Upon the acquisition of lands
under paragraph (1), the Pueblo may convey such land to the
Secretary who shall accept and hold such lands in trust for the
benefit of the Pueblo.
''(4) Rule of construction.--Nothing in this subsection shall
be construed to limit the provisions of section 5(a) relating to
the extinguishment of the land claims of the Pueblo.
''(c) Approval of Certain Resolutions.--All agreements,
transactions, and conveyances authorized by Resolutions 97-010 and C22-
99 as enacted by the Tribal Council of the Pueblo de Cochiti, and
Resolution S.D. 12-99-36 as enacted by the Tribal Council of the Pueblo
of Santo Domingo, pertaining to boundary disputes between the Pueblo de
Cochiti and the Pueblo of Santo Domingo, are hereby approved, including
the Pueblo de Cochiti's agreement to relinquish its claim to the
southwest corner of its Spanish Land Grant, to the extent that such
land overlaps with the Santo Domingo Pueblo Grant, and to disclaim any
right to receive compensation from the United States or any other party
with respect to such overlapping lands.''.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.
Example Output: Requires the Secretary, upon the receipt of a specified payment by KATY, to release KATY from any and all claims of the United States arising from the occupancy and use of the San Bernardino National Forest by KATY for communication site purposes. Declares that by acceptance of such conveyance, KATY and its successors and assigns, will indemnify and hold harmless the United States for any and all liability to General Telephone and Electronics Corporation (GTE), KATY, and any third party that is associated with such parcel, including liability for any buildings or personal property on it belonging to GTE and any other third parties. Requires all funds received pursuant to this Act to be deposited in the fund established under the Sisk Act, and to remain available to the Secretary for the acquisition of lands, waters, and interests in land for inclusion in the San Bernardino National Forest.
Amends a certain receipts Act to: (1) authorize the Secretary to acquire by purchase lands, real property or interests in lands within the boundaries of the San Bernardino, Cleveland, and Los Angeles National Forests California; (2) require such lands, real property or interests to be managed for National Forest System purposes; and (3) provide for a specified percentage of the monies otherwise payable to California for the benefit of San Bernardino County to be available to be appropriated for expenditure in furtherance of such Act.
(Sec. 2) Amends the Santa Rosa and San Jacinto Mountains National Monument Act of 2000 to: (1) eliminate the requirement that the Secretary of the Interior submit legal descriptions of the boundaries of the National Monument to the Senate Committee on Agriculture, Nutrition, and Forestry; and (2) allow the Secretaries of Agriculture and the Interior to enter into certain cooperative agreements and shared management arrangements with the Agua Caliente Band of Cahuilla Indians (currently with any person, including such Indians).
(Sec. 3) Amends the Santo Domingo Pueblo Claims Settlement Act of 2000 to direct the Secretary of the Interior to acquire by exchange specified New Mexico trust lands and interests, including improvements, mineral rights, and water rights.
Requires the Secretary to convey such lands to the Pueblo of Santo Domingo and grants the Pueblo the exclusive right to acquire such lands.
Permits the Pueblo to enter into agreements to exchange restricted lands for lands title to which was at issue in Pueblo of Santo Domingo v. Rael and deems to be approved any land exchange agreements between the Pueblo and any of the parties to such action that are executed not later than December 31, 2001.
Approves all agreements, transactions, and conveyances authorized by specified boundary dispute resolutions as enacted by the Tribal Council of the Pueblo de Cochiti and the Tribal Council of the Pueblo.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Next Generation Internet Research
Act of 1998''.

SEC. 2. DEFINITIONS.

(a) Terms Used in This Act.--For purposes of this Act--
(1) Internet.--The term ''Internet'' has the meaning given
such term by section 230(e)(1) of the Communications Act of
1934 (47 U.S.C. 230(e)(1)).
(2) Geographic penalty.--The term ''geographic penalty''
means the imposition of costs on users of the Internet in rural
or other locations attributable to the distance of the user
from network facilities, the low population density of the area
in which the user is located, or other factors, that are
disproportionately greater than the costs imposed on users in
locations closer to such facilities or on users in locations
with significantly greater population density.
(b) Definition of Network in High-Performance Computing Act of
1991.--Paragraph (4) of section 4 of the High-Performance Computing Act
of 1991 (15 U.S.C. 5503) is amended by striking ''network referred to
as the National Research and Education Network established under
section 102; and'' and inserting ''network, including advanced computer
networks of Federal agencies and departments; and''.

SEC. 3. FINDINGS.

(a) In General.--The Congress finds that--
(1) United States leadership in science and technology has
been vital to the Nation's prosperity, national and economic
security, and international competitiveness, and there is every
reason to believe that maintaining this tradition will lead to
long-term continuation of United States strategic advantages in
information technology;
(2) the United States' investment in science and technology
has yielded a scientific and engineering enterprise without
peer, and that Federal investment in research is critical to
the maintenance of United States leadership;
(3) previous Federal investment in computer networking
technology and related fields has resulted in the creation of
new industries and new jobs in the United States;
(4) the Internet is playing an increasingly important role
in keeping citizens informed of the actions of their
government; and
(5) continued inter-agency cooperation is necessary to
avoid wasteful duplication in Federal networking research and
development programs.
(b) Additional Findings for the 1991 Act.--Section 2 of the High-
Performance Computing Act of 1991 (15 U.S.C. 5501) is amended by--
(1) striking paragraph (4) and inserting the following:
''(4) A high-capacity, flexible, high-speed national
research and education computer network is needed to provide
researchers and educators with access to computational and
information resources, act as a test bed for further research
and development for high-capacity and high-speed computer
networks, and provide researchers the necessary vehicle for
continued network technology improvement through research.'';
and
(2) adding at the end thereof the following:
''(7) Additional research must be undertaken to lay the
foundation for the development of new applications that can
result in economic growth, improved health care, and improved
educational opportunities.
''(8) Research in new networking technologies holds the
promise of easing the economic burdens of information access
disproportionately borne by rural users of the Internet.
''(9) Information security is an important part of
computing, information, and communications systems and
applications, and research into security architectures is a
critical aspect of computing, information, and communications
research programs.''.

SEC. 4. PURPOSES.

(a) In General.--The purposes of this Act are--
(1) to serve as the first authorization in a series of
computing, information, and communication technology
initiatives outlines in the High-Performance Computing Act of
1991 (15 U.S.C. 5501 et seq.) that will include research
programs related to--
(A) high-end computing and computation;
(B) human-centered systems;
(C) high confidence systems; and
(D) education, training, and human resources; and
(2) to provide for the development and coordination of a
comprehensive and integrated United States research program
which will--
(A) focus on the research and development of a
coordinated set of technologies that seeks to create a
network infrastructure that can support greater speed,
robustness, and flexibility than is currently available
and promote connectivity and interoperability among
advanced computer networks of Federal agencies and
departments;
(B) focus on research in technology that may result
in high-speed data access for users that is both
economically viable and does not impose a geographic
penalty; and
(C) encourage researchers to pursue approaches to
networking technology that lead to maximally flexible
and extensible solutions wherever feasible.
(b) Modification of Purposes of the 1991 Act.--Section 3 of the
High-Performance Computing Act of 1991 (15 U.S.C. 5502) is amended by--
(1) striking the section caption and inserting the
following:

''SEC. 3. PURPOSES.'';

(2) striking ''purpose of this Act is'' and inserting
''purposes of this Act are'';
(3) striking ''universities; and'' in paragraph (1)(I) and
inserting ''universities;'';
(4) striking ''efforts.'' in paragraph (2) and inserting
''network research and development programs;''; and
(5) adding at the end thereof the following:
''(3) promoting the further development of an information
infrastructure of information stores, services, access
mechanisms, and research facilities available for use through
the Internet;
''(4) promoting the more rapid development and wider
distribution of networking management and development tools;
and
''(5) promoting the rapid adoption of open network
standards.''.

SEC. 5. DUTIES OF ADVISORY COMMITTEE.

Title I of the High-Performance Computing Act of 1991 (15 U.S.C
5511 et seq.) is amended by adding at the end thereof the following:

''SEC. 103. ADVISORY COMMITTEE.

''(a) In General.--In addition to its functions under Executive
Order 13035 (62 F.R. 7231), the Advisory Committee on High-Performance
Computing and Communications, Information Technology, and the Next
Generation Internet, established by Executive Order No. 13035 of
February 11, 1997 (62 F.R. 7231) shall--
''(1) assess the extent to which the Next Generation
Internet program--
''(A) carries out the purposes of this Act;
''(B) addresses concerns relating to, among other
matters--
''(i) geographic penalties (as defined in
section 2(2) of the Next Generation Internet
Research Act of 1998); and
''(ii) technology transfer to and from the
private sector; and
''(2) assess the extent to which--
''(A) the role of each Federal agency and
department involved in implementing the Next Generation
Internet program is clear, complementary to and non-
duplicative of the roles of other participating
agencies and departments; and
''(B) each such agency and department concurs with
the rule of each other participating agency or
department.
''(b) Reports.--The Advisory Committee shall assess implementation
of the Next Generation Internet initiative and report, not less
frequently than annually, to the President, the United States Senate
Committee on Commerce, Science, and Transportation, and the United
States House of Representatives Committee on Science on its findings
for the preceding fiscal year. The first such report shall be submitted
6 months after the date of enactment of the Next Generation Internet
Research Act of 1998 the last report shall be submitted by September
30, 2000.''.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

Title I of the High-Performance Computing Act of 1991 (15 U.S.C
5511 et seq.), as amended by section 5 of this Act, is amended by
adding at the end thereof the following:

''SEC. 104. AUTHORIZATION OF APPROPRIATIONS.

''There are authorized to be appropriated for the purpose of
carrying out the Next Generation Internet program the following
amounts:

------------------------------------------------------------------------
''Agency FY 1999 FY 2000
------------------------------------------------------------------------
''Department of Defense.................... $40,000,000 $42,500,000
''Department of Energy..................... $20,000,000 $25,000,000
''National Science Foundation.............. $25,000,000 $25,000,000
''National Institutes of Health............ $5,000,000 $7,500,000
''National Aeronautics and Space
Administration............................ $10,000,000 $10,000,000
''National Institute of Standards and
Technology................................ $5,000,000 $7,500,000.
------------------------------------------------------------------------

The amount authorized for the Department of Defense for fiscal year
1999 under this section shall be the amount authorized pursuant to the
National Defense Authorization Act for Fiscal Year 1999.''.

SEC. 7. STUDY OF EFFECTS ON TRADEMARKS AND INTELLECTUAL PROPERTY RIGHTS
OF ADDING GENERIC TOP-LEVEL DOMAINS.

(a) Study by National Research Council.--Not later than 60 days
after the date of enactment of this Act, the Secretary of Commerce
shall request the National Research Council of the National Academy of
Sciences to conduct a comprehensive study, taking into account the
diverse needs of domestic and international Internet users, of the
short-term and long-term effects on trademark and intellectual property
rights holders of adding new generic top-level domains and related
dispute resolution procedures.
(b) Matters To Be Assessed In Study.--The study shall assess and,
as appropriate, make recommendations for policy, practice, or
legislative changes relating to--
(1) the short-term and long-term effects on the protection
of trademark and intellectual property rights and consumer
interests of increasing or decreasing the number of generic
top-level domains;
(2) trademark and intellectual property rights clearance
processes for domain names, including--
(A) whether domain name databases should be readily
searchable through a common interface to facilitate the
clearing of trademarks and intellectual property rights
and proposed domain names across a range of generic
top-level domains;
(B) the identification of what information from
domain name databases should be accessible for the
clearing of trademarks and intellectual property
rights; and
(C) whether generic top-level domain registrants
should be required to provide certain information;
(3) domain name trademark and intellectual property rights
dispute resolution mechanisms, including how to--
(A) reduce trademark and intellectual property
rights conflicts associated with the addition of any
new generic top-level domains; and
(B) reduce trademark and intellectual property
rights conflicts through new technical approaches to
Internet addressing;
(4) choice of law or jurisdiction for resolution of
trademark and intellectual property rights disputes relating to
domain names, including which jurisdictions should be available
for trademark and intellectual property rights owners to file
suit to protect such trademarks and intellectual property
rights;
(5) trademark and intellectual property rights infringement
liability for registrars, registries, or technical management
bodies; and
(6) short-term and long-term technical and policy options
for Internet addressing schemes and the impact of such options
on current trademark and intellectual property rights issues.
(c) Cooperation With Study.--
(1) Interagency cooperation.--The Secretary of Commerce
shall--
(A) direct the Patent and Trademark Office, the
National Telecommunications and Information
Administration, and other Department of Commerce
entities to cooperate fully with the National Research
Council in its activities in carrying out the study
under this section; and
(B) request all other appropriate Federal
departments, Federal agencies, Government contractors,
and similar entities to provide similar cooperation to
the National Research Council.
(2) Private corporation cooperation.--The Secretary of
Commerce shall request that any private, not-for-profit
corporation established to manage the Internet root server
system and the top-level domain names provide similar
cooperation to the National Research Council.
(d) Report.--
(1) In general.--Not later than 12 months after the date of
enactment of this Act, the National Research Council shall
complete the study under this section and submit a report on
the study to the Secretary of Commerce. The report shall set
forth the findings, conclusions, and recommendations of the
Council concerning the effects of adding new generic top-level
domains and related dispute resolution procedures on trademark
and intellectual property rights holders.
(2) Submission to congressional committees.--Not later than
30 days after the date on which the report is submitted to the
Secretary of Commerce, the Secretary shall submit the report to
the Committees on Commerce and the Committees on the Judiciary
of the Senate and House of Representatives.
(e) Authorization of Appropriations.--There is authorized to be
appropriated $800,000 for the study conducted under this Act.

Passed the Senate June 26, 1998.

Attest:

GARY SISCO,

Secretary.
Example Output: Next Generation Internet Research Act of 1998 - Declares the purposes of this Act to be to: (1) serve as the first authorization in a series of computing, information, and communication technology initiatives outlined in the High-Performance Computing Act of 1991 (HPCA); and (2) provide for the development and coordination of a comprehensive and integrated U.S. research program on computer network infrastructure, high-speed data access, and networking technology. Directs the Advisory Committee on High-Performance Computing and Communications, Information Technology, and the Next Generation Internet (created under the HPCA) to assess the extent to which: (1) the Next Generation Internet program (program) carries out the purposes of this Act and addresses concerns relating to geographic penalties (costs imposed on Internet users in rural or small population areas that are greater than those imposed on users in large population areas or areas closer to network facilities) and technology transfer to and from the private sector; and (2) the role of each Federal department and agency involved in implementing the program is clear, complementary, and non-duplicative, as well as the extent to which each such department and agency concurs with the role of each other participating department or agency.
Requires the Advisory Committee to assess program implementation and report at least annually to the President and specified congressional committees.
Authorizes appropriations for FY 1999 and 2000 for the program. Requires the amount authorized for the Department of Defense for FY 1999 to be the amount authorized pursuant to the National Defense Authorization Act for FY 1999.
Directs the Secretary of Commerce to request the National Research Council of the National Academy of Sciences to conduct a comprehensive study, taking into account the diverse needs of domestic and international Internet users, of the short-term and long-term effects on trademark and intellectual property rights holders of adding new generic top-level domains and related dispute resolution procedures. Sets forth reporting requirements for the Council and the Secretary. Authorizes appropriations.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tuition Account Assistance Act of
1995''.

SEC. 2. TREATMENT OF PARTICIPATION IN STATE PREPAID TUITION PROGRAM.

(a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to items specifically excluded
from gross income) is amended by redesignating section 137 as section
138 and by inserting after section 136 the following new section:

''SEC. 137. TREATMENT OF PARTICIPATION IN STATE PREPAID TUITION
PROGRAM.

''(a) General Rule.--No amount shall be includible in the gross
income of any person by reason of--
''(1) education furnished to a designated beneficiary
pursuant to a qualified State prepaid tuition program, or
''(2) earnings on any amount paid to such a program for the
purchase of tuition credits for a designated beneficiary.
''(b) Qualified State Prepaid Tuition Program.--For purposes of
this section--
''(1) In general.--The term 'qualified State prepaid
tuition program' means a program established and maintained by
a State or any agency thereof under which--
''(A) an individual may purchase tuition credits
for tuition for the undergraduate education of a
designated beneficiary,
''(B) the value of the tuition credits is not
limited to the amounts paid for such credits and
earnings thereon,
''(C) the individual has no authority to direct the
investment of amounts paid to the program, and
''(D) the requirements of paragraph (3) are met
with respect to any refund of amounts paid to the
program.
Subparagraph (B) shall not apply to tuition at an institution
of higher education which is not required by the laws of such
State to participate in such program.
''(2) Treatment of excess tuition credits.--A program shall
not fail to be treated as a qualified State prepaid tuition
program by reason of permitting tuition credits to be used
other than for tuition for an undergraduate education if--
''(A) the only other purposes for which such
credits may be used are--
''(i) for tuition for a graduate degree
program of the designated beneficiary, or
''(ii) for education expenses (other than
tuition) of such beneficiary, and
''(B) the program provides a significant reduction
in the value of such credits if used for such other
purposes.
''(3) Restrictions on refunds.--A refund meets the
requirements of this paragraph if the refund meets the
requirements of any of the following subparagraphs.
''(A) Death or disability of designated
beneficiary.--A refund meets the requirements of this
subparagraph if the refund is made on account of the
death or disability of the designated beneficiary.
''(B) Scholarships.--A refund meets the
requirements of this subparagraph if the refund is made
on account of a scholarship received by the designated
beneficiary and the amount of the refund does not
exceed the amount of the scholarship which is used for
tuition.
''(C) Failure to gain admission.--A refund meets
the requirements of this subparagraph if the refund is
made on account of the failure of the designated
beneficiary to gain admission to an institution of
higher education (after making a good faith attempt, as
determined by the program, to gain admission) and the
amount of the refund does not exceed 90 percent of the
value of the designated beneficiary's account.
''(D) Other withdrawals from participation.--A
refund meets the requirements of this subparagraph if
the refund is made on account of a termination of
participation in the qualified State prepaid tuition
program (other than for a reason described in any of
the preceding subparagraphs) and the amount of the
refund does not exceed the lesser of--
''(i) 90 percent of the value of the
designated beneficiary's account, or
''(ii) the aggregate amount paid to such
program for the benefit of the designated
beneficiary.
''(c) Other Definitions.--For purposes of this section--
''(1) Tuition credit.--The term 'tuition credit' means the
amount of tuition which is paid by the qualified State prepaid
tuition program reason of payments to such program.
''(2) Tuition.--The term 'tuition' means tuition and
related expenses (as defined in section 117(b)(2)).
''(3) Designated beneficiary.--The term 'designated
beneficiary' means the individual designated at the
commencement of participation in the qualified State prepaid
tuition program (or any substitute beneficiary to the extent
provided by the program) as the beneficiary of amounts paid (or
to be paid) to the program.
''(4) Value of designated beneficiary's account.--The value
of a designated beneficiary's account is an amount equal to the
sum of--
''(A) the aggregate amount paid to the qualified
State prepaid tuition program for the benefit of such
designated beneficiary, plus
''(B) such amount's pro rata share of the earnings
(if any) on the aggregate amount paid to such program
for all designated beneficiaries.
''(5) Person.--The term 'person' includes a State and any
agency of a State.''
(b) Clerical Amendment.--The table of sections for such part III is
amended by striking the last item and inserting the following new
items:

''Sec. 137. Treatment of participation in
State prepaid tuition program.
''Sec. 138. Cross references to other
Acts.''
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after September 30, 1993.
Example Output:
Tuition Account Assistance Act of 1995 - Amends the Internal Revenue Code to exclude from gross income amounts received by reason of education furnished pursuant to a qualified State prepaid tuition program (under which credits for tuition for the undergraduate education of a designated beneficiary may be purchased) or earnings on amounts paid to such a program.