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

This Act may be cited as the ''Boko Haram Disarmament and Northeast
Nigeria Recovery Act of 2014''.

SEC. 2. FINDINGS.

Congress makes the following findings:
(1) On the night of April 14, 2014, 276 female students,
most of them between 15 and 18 years old, were abducted by Boko
Haram from the Chibok Government Girls Secondary School, a
boarding school located in Borno state in the Federal Republic
of Nigeria.
(2) All public secondary schools in Borno state were closed
in March 2014 because of increasing attacks by Boko Haram that
killed hundreds of students, but the schoolgirls returned to
school, despite the potential dangers, determined to pursue
their education.
(3) Boko Haram has claimed responsibility for subsequent
kidnappings in the region.
(4) Boko Haram leaders have threatened to sell the
kidnapped schoolgirls into slavery and according to reports,
has previously kept female hostages as slaves and committed
sexual violence against them.
(5) Boko Haram seems determined to carry out sophisticated
and deadly attacks and to expand its area of operation.
(6) Boko Haram has targeted schools, mosques, churches,
villages, and agricultural centers, as well as government
facilities, in hopes of creating an Islamic state in northern
Nigeria.
(7) There are estimates that Boko Haram has killed more
than 4,000 people since 2011, and more than 2,000 people this
year alone.
(8) There is a possibility that many of the girls may have
been taken into neighboring countries.
(9) Boko Haram and other terrorist organizations pose a
growing threat to United States interests in the region, as
well as to broader regional peace and security.
(10) In an effort to locate the kidnapped schoolgirls, the
United States authorized the deployment of up to 80 military
personnel to Chad in order to help with intelligence and
surveillance.
(11) The United States military have provided training,
equipment, and other support for counter-terrorism units in the
Sahel region to combat Al Qaeda affiliates and related groups
in Africa.
(12) Cameroon, Niger, and Chad have deployed troops in an
effort to secure their borders against Boko Haram.
(13) The United States named several individuals linked to
Boko Haram as Specially Designated Global Terrorists in 2012
and designated Boko Haram as a Foreign Terrorist Organization
in November 2013.
(14) On May 22, 2014, the United Nations Security Council
added Boko Haram to the 1267 sanctions list, a list of Al
Qaeda-linked terrorist organizations subject to weapons
embargoes, travel bans, and asset freezes.
(15) The Senate and House have both passed resolutions
condemning Boko Haram and the abduction of female students by
the group from schools in the northeastern province of Borno in
the Federal Republic of Nigeria.

SEC. 3. STATEMENT OF POLICY.

It is the policy of the United States to work vigorously for a
lasting resolution to the conflict in northeast Nigeria and other Boko
Haram-affected areas by--
(1) eliminating the threat posed by Boko Haram to civilians
and regional stability through political, economic,
humanitarian, law enforcement, military, and intelligence
support for a comprehensive multilateral effort to protect
civilians in affected areas and to defeat and demobilize Boko
Haram fighters;
(2) supporting efforts to rescue those individuals who have
been abducted by Boko Haram; and
(3) further supporting comprehensive reconstruction,
transitional justice, development and humanitarian programs,
and reconciliation efforts.

SEC. 4. REQUIREMENT OF A REGIONAL STRATEGY FOR DEFEATING BOKO HARAM.

(a) Requirement for Strategy.--Not later than 90 days after the
date of the enactment of this Act, the President shall develop and
submit to the appropriate committees of Congress a regional strategy to
guide United States support for multilateral efforts to protect
civilians from attacks by Boko Haram, to eliminate the threat to
civilians and regional stability posed by Boko Haram, and to enforce
the rule of law and ensure full humanitarian access in areas affected
by Boko Haram.
(b) Content of Strategy.--The strategy should include the
following:
(1) A plan to work with Nigeria and other international
partners to find Boko Haram's kidnapping victims and liberate
them and a viable plan to protect civilians and eliminate the
threat posed by Boko Haram.
(2) An interagency framework to plan, coordinate, and
execute all diplomatic, economic, intelligence, development,
humanitarian, law enforcement, and military elements of United
States policy across the region regarding Boko Haram.
(3) A framework to evaluate the progress and effectiveness
of the United States strategy toward eliminating the threat
posed by Boko Haram.
(c) Form.--The strategy under this section shall be submitted in
unclassified form, but may include a classified annex.

SEC. 5. HUMANITARIAN ASSISTANCE FOR AREAS AFFECTED BY BOKO HARAM.

(a) Authority.--In accordance with section 491 of the Foreign
Assistance Act of 1961 (22 U.S.C. 2292) and section 2 of the Migration
and Refugee Assistance Act of 1962 (22 U.S.C. 2601), the President is
authorized to provide humanitarian and development assistance to the
populations in areas affected by Boko Haram.
(b) Availability of Amounts.--
(1) In general.--Amounts equivalent to the funds received
by the United States Government pursuant to the final judgment
in the case specified in paragraph (2) shall, notwithstanding
any other provision of law, be made available to carry out this
section.
(2) Case.--The case referred to in paragraph (1) is United
States of America v. All Assets Held in Account Number
80020796, in name of Doraville Properties Corporation, at
Deutsche Bank International, Limited in Jersey, Channel
Islands, and All Interest, Benefits, or Assets Traceable
Thereto, et al., Case No. 1:13-cv-01832-JDB (D.D.C.).

SEC. 6. ASSISTANCE FOR RECOVERY AND RECONSTRUCTION IN AREAS AFFECTED BY
BOKO HARAM.

(a) Authority.--It is the sense of Congress that the President
should support efforts by the people of Boko Haram-affected areas and
the Governments of Nigeria, Chad, Cameroon, and Niger, as security
conditions permit--
(1) to assist internally displaced people and returnees in
securing durable solutions by spurring economic growth,
supporting livelihoods, helping to alleviate poverty, and
promoting access to basic services in northeast Nigeria,
including education and employment opportunities;
(2) to enhance the accountability and administrative
competency of state and local governance institutions and
public agencies in northeast Nigeria with regard to budget
management, provision of public goods and services, and related
oversight functions;
(3) to provide all children with a quality basic education
while ensuring the safety of students and school faculty;
(4) to strengthen the operational capacity of the civilian
police in Nigeria to enhance public safety, prevent crime and
communal and sectarian violence, and deal sensitively with
gender-based violence, while strengthening accountability
measures to prevent corruption and abuses; and
(5) to promote programs to address physical harm and
psychosocial trauma, including post-traumatic stress disorder.
(b) Future Year Funding.--It is the sense of Congress that the
Secretary of State and Administrator of the United States Agency for
International Development should work with the appropriate committees
of Congress to increase assistance in future fiscal years to support
activities described in this section if the Government of Nigeria
demonstrates a commitment to transparent and accountable reconstruction
in Boko Haram-affected areas of Nigeria, specifically by--
(1) increasing oversight activities and reporting to ensure
funds used to combat Boko Haram are used efficiently and with
minimal waste; and
(2) committing substantial funds of its own, above and
beyond standard budget allocations to state and local
governments, for the task of combating Boko Haram and
rebuilding those regions affected by Boko Haram attacks.
(c) Coordination With Other Donor Nations.--The United States
should work with other donor nations, on a bilateral and multilateral
basis, to increase contributions for recovery efforts in northeast
Nigeria and other areas affected by Boko Haram, and strengthen
accountability mechanisms to ensure the transparent and timely use of
those funds.
(d) Termination of Assistance.--It is the sense of Congress that
the Secretary of State should withhold bilateral assistance to Nigeria
for the purposes described under this section if the Secretary
determines that the Government of Nigeria is not committed to
transparent and accountable reconstruction and reconciliation in the
Boko Haram-affected areas of Nigeria.

SEC. 7. REPORT.

(a) Report Required.--Not later than 1 year after the submission of
the strategy required under section 4, the Secretary of State shall
prepare and submit to the appropriate committees of Congress a report
on the progress made toward the implementation of the strategy required
under section 4 and a description and evaluation of the assistance
provided under this Act toward the policy objectives described in
section 3.
(b) Contents.--The report required under section (a) shall
include--
(1) a description and evaluation of actions taken toward
the implementation of the strategy required under section 4;
(2) a description of assistance provided under section 5
and section 6;
(3) an evaluation of bilateral assistance provided to
Nigeria and associated programs in light of stated policy
objectives; and
(4) a description of amounts of assistance committed, and
amounts provided, to Nigeria during the reporting period by the
Government of Nigeria, each donor country, and all relevant
organizations.

SEC. 8. DEFINITION.

In this Act, the term ''appropriate committees of Congress''
means--
(1) the Committee on Appropriations and the Committee on
Foreign Affairs of the House of Representatives; and
(2) the Committee on Appropriations and the Committee on
Foreign Relations of the Senate.

Answer: Boko Haram Disarmament and Northeast Nigeria Recovery Act of 2014 - Directs the President to develop and submit to Congress a regional strategy to guide U.S. support for multilateral efforts to: (1) eliminate the threat to civilians and regional stability from Boko Haram, and (2) enforce the rule of law and ensure full humanitarian access in Boko Haram-affected areas. States that such strategy should include a plan to work with Nigeria and other international partners to liberate Boko Haram's kidnapping victims. Authorizes the President to provide humanitarian and development assistance to the populations in Boko Haram-affected areas. Makes funds available for such assistance pursuant to final judgment of a specified legal case. Expresses the sense of Congress that the President should support efforts by the people of Boko Haram-affected areas and the governments of Nigeria, Chad, Cameroon, and Niger to: assist internally displaced people and returnees; enhance the administrative competency of state and local governance institutions and public agencies in northeast Nigeria; provide all children with a quality basic education while ensuring student and faculty safety; strengthen the operational capacity of the civilian police in Nigeria, and strengthen measures to prevent corruption; and promote programs to address physical harm and psychosocial trauma. Expresses the sense of Congress that: the Secretary of State and Administrator of the U.S. Agency for International Development (USAID) should work with Congress to increase future assistance to support reconstruction activities if Nigeria demonstrates a commitment to transparent reconstruction in Boko Haram-affected areas of Nigeria, and the Secretary should withhold assistance if Nigeria is not committed to transparent reconstruction and reconciliation in the Boko Haram-affected areas of Nigeria.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Disability Equity Act''.

SEC. 2. ELIMINATION OF 5-MONTH WAITING PERIOD FOR BENEFITS BASED ON
DISABILITY.

(a) Disability Insurance Benefits.--
(1) In general.--The first sentence of section 223(a)(1) of
the Social Security Act (42 U.S.C. 423(a)(1)) is amended by
striking ''(i) for each month'' and all that follows through
''the first month in which he is under such disability'' and
inserting the following: ''for each month beginning with the
first month during all of which such individual is under a
disability and in which such individual becomes so entitled to
such insurance benefits''.
(2) Waiting period eliminated from determination of benefit
amount.--
(A) In general.--The first sentence of section
223(a)(2) of such Act (42 U.S.C. 423(a)(2)) is amended
by striking ''in--'' and all that follows through ''and
as though'' and inserting the following: ''in the first
month for which such individual becomes entitled to
such disability insurance benefits, and as though''.
(B) Conforming amendment.--The second sentence of
section 223(a)(2) of such Act (42 U.S.C. 423(a)(2)) is
amended by striking ''subparagraph (A) or (B) of such
sentence, as the case may be'' and inserting ''such
sentence''.
(3) Elimination of defined term.--
(A) In general.--Section 223(c)(2) of such Act is
repealed.
(B) Conforming amendments.--
(i) The heading of section 223(c) of such
Act (42 U.S.C. 423(c)) is amended to read as
follows: ''Definition of Insured Status''.
(ii) Section 223(c)(1) of such Act (42
U.S.C. 423(c)(1)) is amended by striking ''For
purposes of subparagraph (B) of this paragraph,
when the number of quarters'' in the last
sentence and inserting the following:
''(2) In applying paragraph (1)(B), when the number of
quarters''.
(b) Widow's Insurance Benefits Based on Disability.--
(1) In general.--Section 202(e)(1)(F) of such Act (42
U.S.C. 402(e)(1)(F)) is amended to read as follows:
''(F) if she satisfies subparagraph (B) by reason of clause
(ii) thereof, the first month during all of which she is under
a disability and in which she becomes so entitled to such
insurance benefits,''.
(2) Elimination of defined term.--Section 202(e) of such
Act (42 U.S.C. 402(e)) is amended--
(A) by striking paragraph (5); and
(B) by redesignating paragraphs (6), (7), and (8)
as paragraphs (5), (6), and (7), respectively.
(c) Widower's Insurance Benefits Based on Disability.--
(1) In general.--Section 202(f)(1)(F) of such Act (42
U.S.C. 402(f)(1)(F)) is amended to read as follows:
''(F) if he satisfies subparagraph (B) by reason of clause
(ii) thereof, the first month during all of which he is under a
disability and in which he becomes so entitled to such
insurance benefits,''.
(2) Elimination of defined term.--Section 202(f) of such
Act (42 U.S.C. 402(f)) is amended--
(A) by striking paragraph (5); and
(B) by redesignating paragraphs (6), (7), and (8)
as paragraphs (5), (6), and (7), respectively.
(d) Elimination of Waiting Period for Commencement of Periods of
Disability.--Section 216(i)(2)(A) of such Act (42 U.S.C. 416(i)(2)(A))
is amended by striking '', but only'' and all that follows and
inserting a period.
(e) Effective Dates.--The amendments made by subsection (a) shall
apply with respect to benefits under section 223 of the Social Security
Act, or under section 202 of such Act on the basis of the wages and
self-employment income of an individual entitled to benefits under such
section 223, for months following the month in which this Act is
enacted. The amendments made by subsections (b) and (c) shall apply
with respect to benefits based on disability under subsection (e) or
(f) of section 202 of the Social Security Act (42 U.S.C. 402) for
months following the month in which this Act is enacted. The amendment
made by subsection (d) shall apply only with respect to applications
for disability determinations filed under title II of the Social
Security Act on or after the date of the enactment of this Act.

SEC. 3. ELIMINATION OF WAITING PERIOD FOR MEDICARE DISABILITY BENEFITS.

(a) In General.--Section 226(b) of the Social Security Act (42
U.S.C. 426(b)) is amended--
(1) in paragraph (2)(A), by striking '', and has for 24
calendar months been entitled to,'';
(2) in paragraph (2)(B), by striking '', and has been for
not less than 24 months,'';
(3) in paragraph (2)(C)(ii), by striking '', including the
requirement that he has been entitled to the specified benefits
for 24 months,''; and
(4) in the flush matter following paragraph
(2)(C)(ii)(II)--
(A) in the matter before the first complete
sentence, by striking ''for each month beginning with
the later of (I) July 1973 or (II) the twenty-fifth
month of his'' and inserting ''for each month beginning
with the first month of the individual's'';
(B) in the first complete sentence, by striking
''the 'twenty-fifth month of his entitlement' refers to
the first month after the twenty-fourth month of
entitlement to specified benefits referred to in
paragraph (2)(C) and'' and inserting ''the 'first month
of the individual's entitlement' refers to the first
month of entitlement to specified benefits referred to
in paragraph (2)(C) and''; and
(C) in the second complete sentence, by striking
'', but not in excess of 78 such months''.
(b) Conforming Amendments.--
(1) Subsections (f) and (h) of section 226 of the Social
Security Act (42 U.S.C. 426) are repealed.
(2) Section 1811(2) of such Act (42 U.S.C. 1395c(2)) is
amended by striking ''who have been entitled for not less than
24 months'' and inserting ''who are entitled''.
(3) Section 1837(g)(1) of such Act (42 U.S.C. 1395p(g)(1))
is amended by striking ''of the later of (A) April 1973 or (B)
the third month before the 25th month of such entitlement'' and
inserting ''of the first month of such entitlement''.
(4) Section 7(d)(2)(ii) of the Railroad Retirement Act of
1974 (45 U.S.C. 231f(d)(2)(ii)) is amended--
(A) by striking '', for not less than 24 months'';
and
(B) by striking ''could have been entitled for 24
calendar months, and could currently be entitled,'' and
inserting ''could currently be entitled''.
(c) Effective Date.--The amendments made by this section shall
apply to insurance benefits under title XVIII of the Social Security
Act with respect to items and services furnished in months beginning
after the date of the enactment of this Act.

Answer: Disability Equity Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to eliminate: (1) the five-month waiting period for an individual (including a disabled widow or widower) to be eligible for benefits based on disability; and (2) the waiting period for benefits under SSA title XVIII (Medicare).

Question: SECTION 1. DEDUCTION FOR INDIVIDUALS WHO HAVE ATTAINED AGE 55 FOR REAL
PROPERTY TAX INSURANCE WITH RESPECT TO PRINCIPAL
RESIDENCE.

(a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to additional itemized
deductions for individuals) is amended by redesignating section 220 as
section 221 and by inserting after section 219 the following new
section:

''SEC. 220. DEDUCTION FOR INDIVIDUALS WHO HAVE ATTAINED AGE 55 FOR REAL
PROPERTY TAX INSURANCE WITH RESPECT TO PRINCIPAL
RESIDENCE.

''(a) In General.--In the case of an individual who has attained
age 55 before the close of the taxable year, there shall be allowed as
a deduction an amount equal to the premiums paid or incurred during the
taxable year for any qualified real property tax insurance contract
with respect to the principal residence of such individual.
''(b) Qualified Real Property Tax Insurance Contract.--For purposes
of this section--
''(1) In general.--The term 'qualified real property tax
insurance contract' means any insurance contract--
''(A) which permits premiums to be paid for such
insurance only after the policyholder attains age 55
and before the policyholder attains age 65,
''(B) which pays, at the election of the
policyholder--
''(i) the excess of--
''(I) the amount of the State and
local real property taxes imposed on
the principal residence of the
policyholder for each real property tax
year in the insured period, over
''(II) the amount of such taxes
imposed on such residence for the last
real property tax year beginning before
the insured period (or, if later, the
first real property tax year for which
the policyholder was liable for such
taxes imposed on such residence), or
''(ii) the amount of the State and local
real property taxes imposed on the principal
residence of the policyholder for each real
property tax year in the insured period,
''(C) which provides for a refund of the cash value
of the insurance contract (if any) if--
''(i) the residence is sold or exchanged
before the end of the insured period, or
''(ii) the insured period ends by reason of
the last sentence of paragraph (2), and
''(D) in the case of a husband and wife who are
joint policyholders, which provides for a waiver of
premiums for such insurance after the death of either
spouse.
''(2) Insured period.--The term 'insured period' means--
''(A) in the case of an election to have paragraph
(1)(B)(i) apply, the 10 real property tax years
beginning after the date the policyholder attains age
65, and
''(B) in the case of an election to have paragraph
(1)(B)(ii) apply, the number of real property tax years
(beginning after the date the policyholder attains age
65) selected by the policyholder but only if the number
selected is 5, 10, 15, or 20.
In no event shall the insured period end after the close of the
real property tax year in which the last policyholder dies.
''(3) Principal residence.--The term 'principal residence'
has the meaning given to such term by section 1034.
''(4) State and local real property taxes.--The term 'State
and local real property taxes' means any real property tax
which is a State or local tax (within the meaning of section
164(b)(2)); except that such term shall not include any amount
for which a deduction is not allowable by reason of section
164(c)(1).
''(c) Premium Requirements.--
''(1) In general.--Except as provided in paragraph (2), an
insurance contract shall be treated as a qualified real
property tax insurance contract only if the annual premium for
any year does not exceed the amount equal to 150 percent of the
amount of the State and local real property taxes imposed on
the principal residence of the policyholder for the real
property tax year ending during the preceding year.
''(2) Single premiums permitted in certain cases.--
Paragraph (1) shall not apply to any premium paid during any
calendar year if--
''(A) not less than the amount of such premium is
paid or distributed during such year to the taxpayer
from any individual retirement plan of the taxpayer, or
''(B) the taxpayer receives during such year a lump
sum distribution (as defined in section 402(d)(4)) in
an amount not less than the amount of such premium.
This paragraph shall not apply if the amount of any premium
paid, when added to premiums previously paid, exceeds the
amount reasonably necessary (as determined under regulations
prescribed by the Secretary) to fund the payments referred to
in subsection (b)(1)(B).
''(d) Special Rules for Married Individuals.--For purposes of this
section--
''(1) In general.--In the case of a husband and wife who
are joint policyholders, this section shall be applied by
taking into account only the age of the older spouse.
''(2) Property of deceased spouse.--If--
''(A) an individual's spouse died during the period
applicable under subsection (b)(1)(A),
''(B) such spouse was the older spouse, and
''(C) any premium for any qualified real property
tax insurance contract was paid by either spouse before
the date of such death,
the age the older spouse would have been shall continue to be
the only age taken into account for purposes of this section.
''(e) Other Special Rules.--
''(1) Tax treatment of refund of cash value.--Any refund of
the cash value of any qualified real property tax insurance
contract shall be includible in gross income for the taxable
year in which received.
''(2) Denial of deduction for payment of taxes.--No
deduction shall be allowed under this chapter for any payment
of tax under any qualified real property tax insurance
contract.
''(3) Tenant-stockholder in cooperative housing
corporation.--A rule similar to the rule of section 1034(f)
shall apply for purposes of this section.''
(b) Deduction Allowed Whether or Not Taxpayer Itemizes Other
Deductions.--Subsection (a) of section 62 of such Code is amended by
inserting after paragraph (15) the following new paragraph:
''(16) Qualified real property tax insurance premiums.--The
deduction allowed by section 220.''
(c) Clerical Amendment.--The table of sections for part VII of
subchapter B of chapter 1 of such Code is amended by striking the last
item and inserting the following new items:

''Sec. 220. Deduction for individuals who
have attained age 55 for real
property tax insurance with
respect to principal residence.
''Sec. 221. Cross reference.''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

Answer:
Amends the Internal Revenue Code to allow, for taxpayers at least 55 years old, a deduction for the premiums for principal residence real property tax insurance. Allows the deduction whether or not the taxpayer itemizes other deductions.