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. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

(a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1)
of section 2505(a) (relating to general rule for unified credit against
gift tax), after the application of subsection (f), is amended by
striking ''(determined as if the applicable exclusion amount were
$1,000,000)''.
(b) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986
(relating to unified credit against estate tax) is amended to read as
follows:
''(c) Applicable Credit Amount.--
''(1) In general.--For purposes of this section, the
applicable credit amount is the amount of the tentative tax
which would be determined under section 2001(c) if the amount
with respect to which such tentative tax is to be computed were
equal to the applicable exclusion amount.
''(2) Applicable exclusion amount.--
''(A) In general.--For purposes of this subsection,
the applicable exclusion amount is $3,500,000.
''(B) Inflation adjustment.--In the case of any
decedent dying in a calendar year after 2010, the
dollar amount in subparagraph (A) shall be increased by
an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting 'calendar year
2009' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be
rounded to the nearest multiple of $10,000.''.
(c) Maximum Estate Tax Rate Equal to 45 Percent.--
(1) In general.--Subsection (c) of section 2001 of the
Internal Revenue Code of 1986 (relating to imposition and rate
of tax) is amended--
(A) by striking ''but not over $2,000,000'' in the
table contained in paragraph (1),
(B) by striking the last 2 items in such table,
(C) by striking ''(1) in general.--'', and
(D) by striking paragraph (2).
(2) Conforming amendment.--Paragraphs (1) and (2) of
section 2102(b) of such Code are amended to read as follows:
''(1) In general.--A credit in an amount that would be
determined under section 2010 as the applicable credit amount
if the applicable exclusion amount were $60,000 shall be
allowed against the tax imposed by section 2101.
''(2) Residents of possessions of the united states.--In
the case of a decedent who is considered to be a 'nonresident
not a citizen of the United States' under section 2209, the
credit allowed under this subsection shall not be less than the
proportion of the amount that would be determined under section
2010 as the applicable credit amount if the applicable
exclusion amount were $175,000 which the value of that part of
the decedent's gross estate which at the time of the decedent's
death is situated in the United States bears to the value of
the decedent's entire gross estate, wherever situated.''.
(d) Modifications of Estate and Gift Taxes To Reflect Differences
in Unified Credit Resulting From Different Tax Rates.--
(1) Estate tax.--
(A) In general.--Section 2001(b)(2) of the Internal
Revenue Code of 1986 (relating to computation of tax)
is amended by striking ''if the provisions of
subsection (c) (as in effect at the decedent's death)''
and inserting ''if the modifications described in
subsection (g)''.
(B) Modifications.--Section 2001 of such Code is
amended by adding at the end the following new
subsection:
''(g) Modifications to Gift Tax Payable To Reflect Different Tax
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or
more gifts, the rates of tax under subsection (c) in effect at the
decedent's death shall, in lieu of the rates of tax in effect at the
time of such gifts, be used both to compute--
''(1) the tax imposed by chapter 12 with respect to such
gifts, and
''(2) the credit allowed against such tax under section
2505, including in computing--
''(A) the applicable credit amount under section
2505(a)(1), and
''(B) the sum of the amounts allowed as a credit
for all preceding periods under section 2505(a)(2).
For purposes of paragraph (2)(A), the applicable credit amount
for any calendar year before 1998 is the amount which would be
determined under section 2010(c) if the applicable exclusion
amount were the dollar amount under section 6018(a)(1) for such
year.''.
(2) Gift tax.--Section 2505(a) of such Code (relating to
unified credit against gift tax) is amended by adding at the
end the following new flush sentence:
''For purposes of applying paragraph (2) for any calendar year, the
rates of tax in effect under section 2502(a)(2) for such calendar year
shall, in lieu of the rates of tax in effect for preceding calendar
periods, be used in determining the amounts allowable as a credit under
this section for all preceding calendar periods.''.
(e) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying, generation-skipping transfers, and
gifts made, after December 31, 2009.
(f) Additional Modifications to Estate Tax.--
(1) In general.--The following provisions of the Economic
Growth and Tax Relief Reconciliation Act of 2001, and the
amendments made by such provisions, are hereby repealed:
(A) Subtitles A and E of title V.
(B) Subsection (d), and so much of subsection
(f)(3) as relates to subsection (d), of section 511.
(C) Paragraph (2) of subsection (b), and paragraph
(2) of subsection (e), of section 521.
The Internal Revenue Code of 1986 shall be applied as if such
provisions and amendments had never been enacted.
(2) Sunset not to apply.--
(A) Subsection (a) of section 901 of the Economic
Growth and Tax Relief Reconciliation Act of 2001 is
amended by striking ''this Act'' and all that follows
and inserting ''this Act (other than title V) shall not
apply to taxable, plan, or limitation years beginning
after December 31, 2010.''.
(B) Subsection (b) of such section 901 is amended
by striking '', estates, gifts, and transfers''.
(3) Repeal of deadwood.--
(A) Sections 2011, 2057, and 2604 of the Internal
Revenue Code of 1986 are hereby repealed.
(B) The table of sections for part II of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2011.
(C) The table of sections for part IV of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2057.
(D) The table of sections for subchapter A of
chapter 13 of such Code is amended by striking the item
relating to section 2604.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED
SPOUSE.

(a) In General.--Section 2010(c) of the Internal Revenue Code of
1986, as amended by section 1(b), is amended by striking paragraph (2)
and inserting the following new paragraphs:
''(2) Applicable exclusion amount.--For purposes of this
subsection, the applicable exclusion amount is the sum of--
''(A) the basic exclusion amount, and
''(B) in the case of a surviving spouse, the
aggregate deceased spousal unused exclusion amount.
''(3) Basic exclusion amount.--
''(A) In general.--For purposes of this subsection,
the basic exclusion amount is $3,500,000.
''(B) Inflation adjustment.--In the case of any
decedent dying in a calendar year after 2010, the
dollar amount in subparagraph (A) shall be increased by
an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting 'calendar year
2009' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be
rounded to the nearest multiple of $10,000.
''(4) Aggregate deceased spousal unused exclusion amount.--
For purposes of this subsection, the term 'aggregate deceased
spousal unused exclusion amount' means the lesser of--
''(A) the basic exclusion amount, or
''(B) the sum of the deceased spousal unused
exclusion amounts computed with respect to each
deceased spouse of the surviving spouse.
''(5) Deceased spousal unused exclusion amount.--For
purposes of this subsection, the term 'deceased spousal unused
exclusion amount' means, with respect to the surviving spouse
of any deceased spouse dying after December 31, 2009, the
excess (if any) of--
''(A) the basic exclusion amount of the deceased
spouse, over
''(B) the amount with respect to which the
tentative tax is determined under section 2001(b)(1) on
the estate of such deceased spouse.
''(6) Special rules.--
''(A) Election required.--A deceased spousal unused
exclusion amount may not be taken into account by a
surviving spouse under paragraph (5) unless the
executor of the estate of the deceased spouse files an
estate tax return on which such amount is computed and
makes an election on such return that such amount may
be so taken into account. Such election, once made,
shall be irrevocable. No election may be made under
this subparagraph if such return is filed after the
time prescribed by law (including extensions) for
filing such return.
''(B) Examination of prior returns after expiration
of period of limitations with respect to deceased
spousal unused exclusion amount.--Notwithstanding any
period of limitation in section 6501, after the time
has expired under section 6501 within which a tax may
be assessed under chapter 11 or 12 with respect to a
deceased spousal unused exclusion amount, the Secretary
may examine a return of the deceased spouse to make
determinations with respect to such amount for purposes
of carrying out this subsection.
''(7) Regulations.--The Secretary shall prescribe such
regulations as may be necessary or appropriate to carry out
this subsection.''.
(b) Conforming Amendments.--
(1) Paragraph (1) of section 2505(a) of the Internal
Revenue Code of 1986, as amended by section 1(a), is amended to
read as follows:
''(1) the applicable credit amount in effect under section
2010(c) which would apply if the donor died as of the end of
the calendar year, reduced by''.
(2) Section 2631(c) of such Code is amended by striking
''the applicable exclusion amount'' and inserting ''the basic
exclusion amount''.
(3) Section 6018(a)(1) of such Code is amended by striking
''applicable exclusion amount'' and inserting ''basic exclusion
amount''.
(c) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying, generation-skipping transfers, and
gifts made, after December 31, 2009.

SEC. 3. SENSE OF THE SENATE REGARDING REVENUE NEUTRALITY.

It is the sense of the Senate that any reduction in Federal
revenues resulting from the provisions of, and amendments made by, this
Act should be fully offset.

Output: Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Welfare Integrity Now for Children
and Families Act of 2012'' or the ''WIN for Children and Families
Act''.

SEC. 2. SPENDING POLICIES FOR ASSISTANCE UNDER STATE TANF PROGRAMS.

(a) State Requirement.--Section 408(a) of the Social Security Act
(42 U.S.C. 608(a)) is amended by adding at the end the following new
paragraph:
''(12) State requirement to prevent unauthorized spending
of benefits.--
''(A) In general.--A State to which a grant is made
under section 403 shall maintain policies and practices
as necessary to prevent assistance provided under the
State program funded under this part from being used in
any electronic benefit transfer transaction in--
''(i) any liquor store;
''(ii) any casino, gambling casino, or
gaming establishment; or
''(iii) any retail establishment which
provides adult-oriented entertainment in which
performers disrobe or perform in an unclothed
state for entertainment.
''(B) Definitions.--For purposes of subparagraph
(A)--
''(i) Liquor store.--The term 'liquor
store' means any retail establishment which
sells exclusively or primarily intoxicating
liquor. Such term does not include a grocery
store which sells both intoxicating liquor and
groceries including staple foods (within the
meaning of section 3(r) of the Food and
Nutrition Act of 2008 (7 U.S.C. 2012(r))).
''(ii) Casino, gambling casino, or gaming
establishment.--The terms 'casino', 'gambling
casino', and 'gaming establishment' do not
include a grocery store which sells groceries
including such staple foods and which also
offers, or is located within the same building
or complex as, casino, gambling, or gaming
activities.
''(iii) Electronic benefit transfer
transaction.--The term 'electronic benefit
transfer transaction' means the use of a credit
or debit card service, automated teller
machine, point-of-sale terminal, or access to
an online system for the withdrawal of funds or
the processing of a payment for merchandise or
a service.''.
(b) Penalty.--Section 409(a) of the Social Security Act (42 U.S.C.
609(a)) is amended by adding at the end the following new paragraph:
''(16) Penalty for failure to enforce spending policies.--
''(A) In general.--If, within 2 years after the
date of the enactment of the WIN for Children and
Families Act, any State has not reported to the
Secretary on such State's implementation of the
policies and practices required by section 408(a)(12),
or the Secretary determines, based on the information
provided in State reports, that any State has not
implemented and maintained such policies and practices,
the Secretary shall reduce, by an amount equal to 5
percent of the State family assistance grant, the grant
payable to such State under section 403(a)(1) for--
''(i) the fiscal year immediately
succeeding the year in which such 2-year period
ends; and
''(ii) each succeeding fiscal year in which
the State does not demonstrate that such State
has implemented and maintained such policies
and practices.
''(B) Reduction of applicable penalty.--The
Secretary may reduce the amount of the reduction
required under subparagraph (A) based on the degree of
noncompliance of the State.
''(C) State not responsible for individual
violations.--Fraudulent activity by any individual in
an attempt to circumvent the policies and practices
required by section 408(a)(12) shall not trigger a
State penalty under subparagraph (A).''.
(c) Conforming Amendment.--Section 409(c)(4) of the Social Security
Act (42 U.S.C. 609(c)(4)) is amended by striking ''or (13)'' and
inserting ''(13), or (16)''.

Passed the House of Representatives February 1, 2012.

Attest:

KAREN L. HAAS,

Clerk.

Output: Welfare Integrity Now for Children and Families Act of 2012 or WIN for Children and Families Act - Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to require a state to which a state family assistance grant is made to maintain policies and practices necessary to prevent the use of state TANF assistance in any electronic benefit transfer transaction in a liquor store, casino or gambling establishment, or strip club.

Defines "electronic benefit transfer transaction" as the use of a credit or debit card service, automated teller machine (ATM), point-of-sale terminal, or access to an online system for the withdrawal of funds or the processing of a payment for merchandise or a service.

Establishes administrative penalties for states which have not reported on their implementation of or enforced such policies and practices.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Stabilization and Pacification of
Southern Serbia Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) On June 10, 1999, the North Atlantic Treaty
Organization (NATO) military air operation in the former
Yugoslavia concluded with the withdrawal of all Serbian police,
paramilitary, and military forces from Kosovo, a province of
Serbia.
(2) On June 9, 1999, the NATO-led international security
force for Kosovo, KFOR, and the Governments of the Federal
Republic of Yugoslavia and the Republic of Serbia concluded a
Military Technical Agreement which, among other things, created
a five kilometer (three mile) Ground Safety Zone (GSZ)
extending from the boundary of Kosovo into southern Serbia in
which forces, except regular police, of the Federal Republic of
Yugoslavia or Serbia were excluded from entering without the
express permission of the commander of KFOR.
(3) During the winter of 1999-2000, incidents involving the
infiltration from Kosovo into southern Serbia within the GSZ of
ethnic Albanian guerrilla forces, designated as the Liberation
Army of Presevo, Medvedja and Bujanovac (UCPMB), were reported
by KFOR.
(4) The declared objective of the UCPMB is the liberation
of the ethnic Albanian population of southern Serbia from the
authority of the Governments of Serbia and the Federal Republic
of Yugoslavia.
(5) The tactics utilized by the UCPMB include the
assassination of Serbian police operating legally within the
GSZ and the intimidation of Serbian residents in order to
induce them to leave the region.
(6) On December 17, 2000, United States and Russian
Federation troops serving in KFOR who were patrolling the
boundary with Serbia in order to interdict the smuggling of
arms came under attack by ethnic Albanians attempting to
infiltrate into the GSZ from Kosovo.
(7) The Government of the Former Yugoslav Republic of
Macedonia (Macedonia), a coalition that includes
representatives of the ethnic Albanian minority in Macedonia,
has taken steps acknowledged and applauded by the international
community as well as leaders of the Albanians in Kosovo to
establish normal relations with Kosovo.
(8) On February 26, 2001, fighting erupted along the border
between Serbia and Macedonia in the Macedonian village of
Tanusevci between the Macedonian Army and ethnic Albanians.

SEC. 3. POLICY.

It shall be the policy of the United States Government--
(1) to promote a dialog between legitimate representatives
of the Albanian community of southern Serbia and the
authorities of the Republic of Serbia and the Federal Republic
of Yugoslavia aimed at addressing the concerns of both the
ethnic Albanian residents of the region and those of the
Serbian authorities;
(2) to address the deteriorating security situation in the
Presevo valley of southern Serbia in conjunction with the North
Atlantic Treaty Organization (NATO), the NATO-led international
security force for Kosovo (KFOR), and the Serbian authorities;
(3) to urge the authorities of the Federal Republic of
Yugoslavia and the Republic of Serbia to work with the
Government of the Former Yugoslav Republic of Macedonia
(Macedonia) to find agreement on a complete demarcation of the
border between Serbia and Macedonia;
(4) to support efforts of the Federal Republic of
Yugoslavia, Republic of Serbia and the Government of Macedonia
to maintain security along the agreed upon border;
(5) to support the establishment of an international
observation and monitoring presence along the Serbian-
Macedonian border should such presence be requested by the
concerned parties; and
(6) to oppose any modification of the political status of
the Province of Kosovo unless and until--
(A) all ethnically motivated violence by Kosovo
Albanians against Serbian residents of Kosovo has
subsided; and
(B) all assistance by citizens or residents of
Kosovo to parties using violent means to further
separatist aims in southern Serbia or Macedonia has
ceased.

SEC. 4. PROHIBITION OF FUNDS.

(a) Prohibition.--No funds appropriated or otherwise made available
for assistance for Kosovo under title II of the Foreign Operations,
Export Financing, and Related Programs Appropriations Act, 2001 (as
contained in H.R. 5526 of the 106th Congress, as introduced on October
24, 2000, as enacted into law by section 101(a) of Public Law 106-429,
and as contained in an appendix at the end thereto), other than
assistance for Kosovo under the heading ''international narcotics
control and law enforcement'', may be expended after June 30, 2001,
unless, not later than such date, the President determines and
certifies to Congress that--
(1) residents or citizens of Kosovo are not providing
assistance to the Liberation Army of Presevo, Medvedja and
Bujanovac (UCPMB), or any other organization engaging in or
otherwise supporting ethnically-motivated violence in southern
Serbia;
(2) representatives of the leadership of the major Albanian
political parties of Kosovo--the Democratic League of Kosovo
(LDK) led by Ibrahim Rugova, the Party of Democratic Kosovo
(PDK) led by former KLA leader Hashim Thaci, and the Alliance
for the Future of Kosovo (AAK) led by former KLA Commander
Ramuz Haradinaj--are positively exerting their influence to
halt ethnic violence within Kosovo; and
(3) residents or citizens of Kosovo are not providing
assistance to the Liberation Army of Macedonia, or any other
organization engaging in or otherwise supporting ethnically-
motivated violence in Macedonia.
(b) Waiver.--The President may waive the application of subsection
(a) if the President determines and certifies to Congress not later
than June 30, 2001 that it is in the national interests of the United
States to do so.
Output: Stabilization and Pacification of Southern Serbia Act - Declares it is U.S. policy to: (1) promote dialog between representatives of the Albanian community of southern Serbia and the authorities of the Republic of Serbia and the Federal Republic of Yugoslavia aimed at addressing the concerns of both the ethnic Albanian residents of the region and those of the Serbian authorities; (2) address the deteriorating security situation in the Presevo valley of southern Serbia in conjunction with the North Atlantic Treaty Organization (NATO), the NATO-led international security force for Kosovo (KFOR), and the Serbian authorities; (3) urge the authorities of Yugoslavia and Serbia to work with the Government of the Former Yugoslav Republic of Macedonia to find agreement on a demarcation of the border between Serbia and Macedonia; (4) support efforts of Yugoslavia, Serbia, and Macedonia to maintain security along the agreed upon border; and (5) oppose any modification of the political status of the Province of Kosovo unless and until all ethnically motivated violence by Kosovo Albanians against Serbian residents of Kosovo has subsided, and all assistance by Kosovo residents to parties using violent means to further separatist aims in southern Serbia or Macedonia has ceased.Prohibits the expenditure of certain economic support fund assistance (not including international narcotics control and law enforcement funds) for Kosovo after June 30, 2001, unless the President certifies to Congress that all concerned parties are taking steps to end the ethnically-motivated violence in southern Serbia, Kosovo, and Macedonia. Authorizes the President to waive the requirements of this Act if it is in the national interests of the United States.