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

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''National Commission of the Federal
Response to Natural Disasters in Puerto Rico Act of 2018''.

SEC. 2. ESTABLISHMENT AND PURPOSE.

(a) Establishment.--There is established a National Commission of
the Federal Response to Natural Disasters in Puerto Rico (in this Act
referred to as the ''Commission'').
(b) Purpose.--The purpose of the Commission is to examine the
Federal preparedness, response, and recovery to the 2017 natural
disasters in Puerto Rico, including the Federal Government's
consideration of the following aspects:
(1) Federal preparedness activities prior to Hurricanes
Irma and Maria, including Federal plans for the 2017 hurricane
season and decisionmaking regarding prepositioning contracts
and supplies.
(2) Federal response activities during Hurricanes Irma and
Maria, including Federal coordination, distribution of
assistance, and contracting.
(3) Federal recovery activities after Hurricanes Irma and
Maria, including Federal efforts to obtain accurate accounting
of the death toll, damage impacts, and long-term rebuilding
assistance for survivors.

SEC. 3. CONSIDERATIONS.

To carry out its examination, the Commission shall take into
consideration the Federal preparedness, response, and recovery efforts
in Puerto Rico as compared to other jurisdictions that were impacted by
the 2017 hurricane season, as well as the following issues:
(1) The impact and destruction of Hurricane Irma, Hurricane
Maria, the resulting landslides, and flooding.
(2) The adequacy of the death toll methodology and
processes, and whether previous death counts and mortality
estimates slowed or otherwise affected Federal response
efforts.
(3) The Federal emergency and contingency plans in place
before the 2017 hurricane season.
(4) The Federal preparedness guidelines issued ahead of the
2017 hurricane season.
(5) The vulnerability of Puerto Rico's economic situation
on Federal preparedness.
(6) The implications of Puerto Rico's reliance on imported
oil for power generation.
(7) The adequacy of the telecommunications network in
Puerto Rico.
(8) The capacity of the local government and Federal
Government to quickly mobilize and respond to disasters and
emergencies in Puerto Rico.
(9) The impact of the uncertainty in long-term Federal
health care funding on medical and emergency readiness.
(10) The implication of Puerto Rico's treatment under the
Internal Revenue Code of 1986 and its impact on readiness.
(11) The adequacy of available data and its effects on the
Federal response.
(12) The geographic, ecological, and infrastructure issues
that could have affected response efforts.
(13) A comparison of response efforts in other United
States jurisdictions vis-a-vis efforts in Puerto Rico for the
2017 hurricane season.

SEC. 4. COMPOSITION AND COMPENSATION OF COMMISSION.

(a) Members.--The Commission shall be composed of 8 members, of
whom two shall be appointed by the Speaker of the House of
Representatives, two shall be appointed by the Majority Leader of the
Senate, two shall be appointed by the Minority Leader of the House of
Representatives, and two shall be appointed by the Minority Leader of
the Senate.
(b) Chair and Vice Chair.--The Commission, by majority vote, shall
choose a Chair and Vice Chair.
(c) Qualifications and Restrictions.--
(1) In general.--Individuals shall be selected for
appointment on the Commission solely on the basis of their
professional qualifications, experience, and expertise in
relevant fields, including disaster response and emergency
preparedness.
(2) Restrictions.--Individuals may not be an officer or
employee of the Federal Government or any State, or a current
elected official of the local government.
(d) Appointment.--
(1) In general.--All members of the Commission shall be
appointed not later than 30 days after the date of the
enactment of this Act.
(2) Presidential authority.--The President shall have no
authority to terminate the appointment of any member of the
commission.
(e) Vacancies.--Any vacancy in the Commission shall not affect its
powers, but shall be filled in the same manner in which the original
appointment was made not later than 60 days after the date on which the
vacancy occurs.
(f) Compensation.--
(1) In general.--Members of the Commission may be
compensated for travel expenses necessary to conduct the work
and services for the Commission.
(2) Travel expenditures.--Members shall be allowed travel
expenditures, including per diem in lieu of subsistence, in the
same manner as persons employed intermittently in the
Government service are allowed expenses under section 5703 of
title 5, United States Code.
(g) Staff.--
(1) In general.--With a majority vote of the Commission,
members may recruit personnel to assist with the Commission's
work, including the creation of the report.
(2) Personnel.--Any such personnel may include private
citizens, employees or detailees of the Federal Government, or
employees of the territorial government.

SEC. 5. FUNCTIONS AND POWERS OF THE COMMISSION.

(a) Quorum.--
(1) In general.--Not later than 60 days after the date on
which all members of the Commission have been appointed, the
Commission shall meet and begin the operations of the
Commission.
(2) Subsequent meetings.--Each subsequent meeting shall
occur upon the call of the Chair or a majority of its members.
(3) Quorum.--A majority of the members of the Commission
shall constitute a quorum, but a lesser number may hold
meetings.
(b) Public Meetings.--The Commission shall host not less than 10
public meetings in locations that are accessible to individuals of
every municipality with elected officials, local community leaders,
academic institutions, for-profit and non-for-profit organizations, and
individuals in Puerto Rico to the extent appropriate.
(c) Written Input.--The Commission shall allow participants both in
Puerto Rico and the mainland to provide written input to be included in
an appendix of the final report.
(d) Hearings.--
(1) In general.--The Commission may hold hearings, take
testimony, and receive evidence for its investigation.
(2) Protection of information.--Any public hearings of the
Commission shall be conducted in a manner consistent with the
protection of information provided to or developed for or by
the Commission as required by any applicable statute,
regulation, or Executive order.
(e) Subpoenas.--The Commission may issue subpoenas requiring the
attendance and testimony of witnesses, and requiring the submission of
data, books, records, correspondence, memoranda, papers, documents,
electronic files, metadata, tapes, and materials of any nature relating
to any matter under investigation.
(f) Information From Agencies.--The Commission may secure directly
from any executive department, bureau, agency, board, commission,
office, independent establishment, or instrumentality of the
Government, information, suggestions, estimates, and statistics.
(g) GSA Services.--The Administrator of General Services shall
provide to the Commission on a reimbursable basis administrative
support and other services for the performance of the Commission's
functions.
(h) Federal Assistance From Other Agencies.--Departments and
agencies of the United States may provide to the Commission such
services, funds, facilities, staff, and other support services as they
may determine advisable and as may be authorized by law.
(i) Postal Services.--The Commission may use the United States
mails in the same manner and under the same conditions as other
departments and agencies of the United States.

SEC. 6. REPORTS OF COMMISSION.

(a) Report.--Not later than 12 months after the date of the
enactment of this Act, the Commission shall submit to the President and
Congress a final report on the causes and circumstances surrounding the
natural disasters in Puerto Rico, including preparedness and immediate
response, and providing recommendations to guard against future natural
disasters outside of the continental United States, which shall contain
findings, conclusions, and recommendations as have been agreed to by a
majority of Commission members and shall--
(1) be made available to the public in the English and
Spanish languages;
(2) include findings for the issues described in section 2;
and
(3) include--
(A) the number and nature of complaints filed to
the Inspectors General for Federal agencies responsible
in the aftermath of the 2017 natural disasters;
(B) details on Federal procurement and acquisition
practices in the aftermath of the 2017 natural
disasters;
(C) details on disaster mitigation protocols given
cultural and language differences; and
(D) disaster response processes taking into account
demographics (age, race, gender, income) and the impact
on segments of the population with disabilities.
(b) Appendix.--An appendix to the final report shall include
written input of participants in Puerto Rico and the mainland.
(c) Interim Report.--Not later than 6 months after the date of
enactment of this Act, the Commission shall provide to Congress an
interim report.

SEC. 7. SUNSET.

The Commission shall terminate on the day that is 90 days after the
date on which the final report is submitted.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

There is authorized to be appropriated $3,000,000 to carry out this
Act, to remain available until expended.

Output: National Commission of the Federal Response to Natural Disasters in Puerto Rico Act of 2018 This bill establishes a National Commission of the Federal Response to Natural Disasters in Puerto Rico to examine the federal preparedness, response, and recovery to the 2017 natural disasters in Puerto Rico. The commission shall take into consideration the federal preparedness, response, and recovery efforts in Puerto Rico as compared to other jurisdictions impacted by the 2017 hurricane season, and consider other issues, including the impact and destruction of Hurricanes Irma and Maria, the vulnerability of Puerto Rico's economic situation on preparedness, the implications of Puerto Rico's reliance on imported oil for power generation, and the adequacy of the telecommunications network in Puerto Rico.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''IRS Abuse Protection Act of 2013''.

SEC. 2. NOTICE RELATING TO ACCESSING ACCOUNT, RETURN, OR RETURN
INFORMATION.

(a) In General.--Section 6103 of the Internal Revenue Code of 1986
is amended by redesignating subsection (q) as subsection (r) and by
inserting after subsection (p) the following new subsection:
''(q) Notice Relating to Accessing Account, Return, or Return
Information.--
''(1) In general.--The Secretary shall provide notice, in
writing, to a taxpayer any time the taxpayer's account, return,
or return information is accessed by the Secretary.
''(2) Special rules relating to investigations.--
''(A) Investigations by the secretary.--In the case
of any civil or criminal investigation, the notice
required by paragraph (1) shall be provided not later
than 1 year after such investigation is closed.
''(B) Investigations by states.--In the case of any
investigation by a State using information provided
pursuant to subsection (d), the notice required by
paragraph (1) shall be provided after the Secretary
receives notice with respect to such investigation
pursuant to subsection (d)(7). Notice provided pursuant
to this subparagraph shall include all information
provided to the Secretary pursuant to subsection
(d)(7).
''(3) Notice.--The notice required by paragraph (1) shall
include the following:
''(A) Who accessed such account, return, or return
information.
''(B) The purpose for which such account, return,
or return information was accessed.
''(C) How such account, return, or return
information was accessed.
''(4) Copy of information accessed.--In addition to the
notice required to be provided by paragraph (1), the Secretary
shall provide with such notice a copy of all information
accessed.
''(5) Subsequent use of accessed information.--If a report
or other use of an account, return, or return information for
which notice is provided under paragraph (1) is made, the
Secretary shall provide such report or a report of such use to
the taxpayer.
''(6) Taxpayer rights.--The Secretary shall include with
each notice provided under this subsection a notice of taxpayer
rights pursuant to the Taxpayer Bill of Rights 2.''.
(b) Availability of Inspector General for Tax Administration
Reports.--Section 7803(d) of the Internal Revenue Code of 1986 is
amended by adding at the end the following new paragraph:
''(4) Availability of inspector general for tax
administration reports.--If the Inspector General for Tax
Administration investigates any unauthorized use a taxpayer's
account, return, or return information, the Inspector General
for Tax Administration shall notify the taxpayer of such
investigation and provide full access to any report by the
Inspector General for Tax Administration with respect to the
investigation.''.
(c) State Access to Taxpayer Information.--Section 6103(d) of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new paragraph:
''(7) Submission of notification to secretary.--The
Secretary may not provide any access or disclosure under the
preceding paragraphs of this subsection until the entity to be
provided access or disclosure agrees to notify the Secretary
within 1 year after an investigation is closed the identity of
who accessed such information, what was accessed, why it was
accessed and how it was accessed.''.
(d) Reports of Unauthorized Access to Congress.--Section 6103(f) of
the Internal Revenue Code of 1986 is amended by adding at the end the
following new paragraph:
''(6) Unauthorized access reports, etc.--Notwithstanding
any other provision of this section, the Secretary with respect
to Internal Revenue Service employees, and the Inspector
General for Tax Administration with respect to any audit, shall
submit to each member of the committees referred to in
paragraph (1) any report of the Secretary or the Inspector
General for Tax Administration, as the case may be, regarding
unauthorized access, violation of rights, laws, or any rules or
regulations of the Internal Revenue Service.''.
(e) Effective Dates.--
(1) Subsection (a).--The amendment made by subsection (a)
shall apply with respect to information accessed after the date
of the enactment of this Act.
(2) Subsection (b).--The amendment made by subsection (b)
shall apply with respect to investigations closed after the
date of the enactment of this Act.
(3) Subsection (c).--The amendment made by subsection (c)
shall apply to access and disclosures after the date of the
enactment of this Act.
(4) Subsection (d).--The amendment made by subsection (d)
shall apply with respect to information accessed and reports
prepared after the date of the enactment of this Act.

Output: IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed. Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Stop Outsourcing and Create American
Jobs Act of 2010''.

SEC. 2. IDENTIFYING CORPORATE TAX HAVEN COUNTRIES AND INCREASING
PENALTIES FOR TAX EVASION PRACTICES IN HAVEN COUNTRIES
THAT SHIP UNITED STATES JOBS OVERSEAS.

Not later than one year after the date of the enactment of this
Act, the Secretary of the Treasury shall develop and publish a list of
countries the Secretary determines to be corporate tax haven countries.
In developing such list, the Secretary may consider the following
criteria:
(1) Tax rate in the country.
(2) Lack of effective exchange of information between
governments.
(3) Lack of transparency in financial services sector.
(4) Lack of requirements of substantial economic activity.
(5) Incentives which may encourage a United States
corporation to invest abroad rather than domestically.
(6) Other factors deemed relevant by the Secretary.
The Secretary shall review and update such list every 3 years.

SEC. 3. INCREASE IN PENALTIES FOR CORPORATE TAX EVASION PRACTICES
CONCERNING RETURNS, DOCUMENTS, AND ACTIVITIES RELATING TO
TAX HAVEN COUNTRIES.

(a) Accuracy-Related Penalty on Underpayments.--Section 6662 of the
Internal Revenue Code of 1986 is amended by adding at the end the
following:
''(k) Increase in Penalty in Case of Tax Haven Countries.--
''(1) In general.--In the case of any portion of an
underpayment by a corporation for a taxable year which involves
an undisclosed foreign financial asset located in a tax haven
country at any time during such taxable year, subsection (a)
shall be applied with respect to such portion by substituting
'60 percent' for '20 percent'.
''(2) Tax haven country.--For purposes of this subsection,
the term 'tax haven country' means a country on the list
published under section 2(a) of the Stop Outsourcing and Create
American Jobs Act of 2010.''.
(b) Understatements With Respect to Reportable Transactions.--
Section 6662A of the Internal Revenue Code of 1986 is amended by adding
at the end the following:
''(f) Increase in Penalty in Case of Tax Haven Countries.--In the
case of any portion of a reportable transaction understatement by a
corporation for a taxable year which involves a transaction that
originates, terminates, or otherwise occurs in a tax haven country (as
defined in section 6662(k)(2)), subsection (a) shall be applied with
respect to such portion by substituting '40 percent' for '20
percent'.''.
(c) Fraud Penalty.--Section 6663 of the Internal Revenue Code of
1986 is amended by adding at the end the following:
''(d) Increase in Penalty in Case of Tax Haven Countries.--In the
case of any fraud by a corporation involving an activity occurring in a
tax haven country (as defined in section 6662(k)(2)), subsection (a)
shall be applied by substituting '100 percent' for '75 percent'.''.
(d) Erroneous Claim for Credit or Refund.--Section 6676 of the
Internal Revenue Code of 1986 is amended by redesignating subsection
(d) as subsection (e) and by inserting after subsection (c) the
following new subsection:
''(c) Increase in Penalty in Case of Tax Haven Countries.--In the
case of claim or credit by a corporation for any excessive amount due
for credits or refunds involving funds held or invested in a tax haven
country (as defined in section 6662(k)(2)), subsection (a) shall be
applied by substituting '40 percent' for '20 percent'.''.
(e) Willful Attempt To Evade or Defeat Tax.--Section 7201 of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new sentence: ''In the case of an attempt by a corporation
which involves a tax haven country (as defined in section 6662(k)(2)),
the preceding sentence shall be applied by substituting '$1,000,000'
for '$500,000'''.
(f) Fraud and False Statements.--Section 7206 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
sentence: ''In the case of an offense by a corporation described in the
preceding sentence which involves a tax haven country (as defined in
section 6662(k)(2)), the preceding sentence shall be applied by
substituting '$1,000,000' for '$500,000'''.
(g) Fraudulent Returns, Statements, or Other Documents.--Section
7207 of the Internal Revenue Code of 1986 is amended by adding at the
end the following new sentence: ''In the case of an offense by a
corporation described in either of the two preceding sentences which
involves a tax haven country (as defined in section 6662(k)(2)), the
appropriate sentence shall be applied by substituting '$150,000' for
'$50,000'''.
(h) Effective Date.--The amendments made by this section shall
apply to--
(1) The amendments made by subsections (a) and (b) shall
apply to underpayments attributable to transactions entered
into after the date on which the list developed under section 2
is first published.
(2) The amendment made by subsection (c) shall apply to
returns the due date for which (determined without regard to
extensions) is after the date on which the list developed under
section 2 is first published.
(3) The amendment made by subsection (d) shall apply to
refunds and credits attributable to transactions entered into
after the date on which the list developed under section 2 is
first published.
(4) The amendment made by subsection (e), (f), and (g)
shall apply to offenses committed after the date on which the
list developed under section 2 is first published.

SEC. 4. PREFERENCES IN GOVERNMENT CONTRACTS.

(a) Preference.--A Federal department or agency may give a
preference in the award of a contract for the procurement of goods or
services in a fiscal year to any potential contractor that has not
engaged in outsourcing during the fiscal year preceding the fiscal year
in which the contract is awarded.
(b) Requirement To Request Outsourcing Information From Potential
Contractors.--
(1) In general.--In any solicitation for offers for a
contract issued by a Federal department or agency in a fiscal
year, the department or agency shall request each offeror for
the contract to provide information regarding whether the
offeror engaged in outsourcing during the fiscal year preceding
the fiscal year in which the contract is to be awarded.
(2) Penalty and debarment.--Any offeror found to be in
violation of paragraph (1), including making a false statement
regarding the offeror's engagement in outsourcing--
(A) shall, notwithstanding section 1001 of title
18, United States Code, be liable to the United States
for a civil penalty in an amount not more than the
value of the contract the offeror is seeking; and
(B) shall be debarred, by the head of the
department or agency soliciting the offer, from
contracting with the Federal Government for a period of
two years starting on the date on which the offeror is
found to be in violation of paragraph (1).
(3) Effective date.--This subsection shall apply to
solicitations for contracts issued on and after the date
occurring one year after the date of the enactment of this Act.
(c) Outsourcing Defined.--In this section, the term ''outsourcing''
means the laying off of a United States worker from a job, and the
hiring or contracting for the same job to be performed in a foreign
country.

SEC. 5. DEFICIT REDUCTION.

Amounts which the Secretary of the Treasury estimates are received
in the Treasury by reason of this Act are hereby set aside for the
reduction of the public debt.
Output: Stop Outsourcing and Create American Jobs Act of 2010 - Directs the Secretary of the Treasury to develop and publish a list of countries that are tax havens for corporations.

Amends the Internal Revenue Code to increase the penalties on corporations for: (1) underpayment of tax involving an undisclosed foreign financial asset located in a tax haven country; (2) reportable transaction understatements involving transactions in a tax haven country; and (3) fraud, tax evasion, or false statements involving transactions in a tax haven country.

Grants a preference in the award of federal contracts to contractors who have not engaged in outsourcing. Defines "outsourcing" as the laying off of a U.S. worker from a job and the hiring or contracting for the same job to be performed in a foreign country.

Requires revenues generated by this Act to be set aside for the reduction of the public debt.