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

Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Intelligence Authorization Act for
Fiscal Year 2015''.

TITLE I--INTELLIGENCE ACTIVITIES

SEC. 101. AUTHORIZATION OF APPROPRIATIONS.

Funds are hereby authorized to be appropriated for fiscal year 2015
for the conduct of the intelligence and intelligence-related activities
of the following elements of the United States Government:
(1) The Office of the Director of National Intelligence.
(2) The Central Intelligence Agency.
(3) The Department of Defense.
(4) The Defense Intelligence Agency.
(5) The National Security Agency.
(6) The Department of the Army, the Department of the Navy,
and the Department of the Air Force.
(7) The Coast Guard.
(8) The Department of State.
(9) The Department of the Treasury.
(10) The Department of Energy.
(11) The Department of Justice.
(12) The Federal Bureau of Investigation.
(13) The Drug Enforcement Administration.
(14) The National Reconnaissance Office.
(15) The National Geospatial-Intelligence Agency.
(16) The Department of Homeland Security.

SEC. 102. CLASSIFIED SCHEDULE OF AUTHORIZATIONS.

(a) Specifications of Amounts and Personnel Levels.--The amounts
authorized to be appropriated under section 101 and, subject to section
103, the authorized personnel ceilings as of September 30, 2015, for
the conduct of the intelligence activities of the elements listed in
paragraphs (1) through (16) of section 101, are those specified in the
classified Schedule of Authorizations prepared to accompany the bill
H.R. __ of the One Hundred Thirteenth Congress.
(b) Availability of Classified Schedule of Authorizations.--
(1) Availability.--The classified Schedule of
Authorizations referred to in subsection (a) shall be made
available to the Committee on Appropriations of the Senate, the
Committee on Appropriations of the House of Representatives,
and to the President.
(2) Distribution by the president.--Subject to paragraph
(3), the President shall provide for suitable distribution of
the classified Schedule of Authorizations, or of appropriate
portions of the Schedule, within the executive branch.
(3) Limits on disclosure.--The President shall not publicly
disclose the classified Schedule of Authorizations or any
portion of such Schedule except--
(A) as provided in section 601(a) of the
Implementing Recommendations of the 9/11 Commission Act
of 2007 (50 U.S.C. 3306(a));
(B) to the extent necessary to implement the
budget; or
(C) as otherwise required by law.

SEC. 103. PERSONNEL CEILING ADJUSTMENTS.

(a) Authority for Increases.--With the approval of the Director of
the Office of Management and Budget, the Director of National
Intelligence may authorize employment of civilian personnel in excess
of the number of positions authorized for fiscal year 2015 by the
classified Schedule of Authorizations referred to in section 102(a) if
the Director of National Intelligence determines that such action is
necessary to the performance of important intelligence functions,
except that the number of personnel employed in excess of the number
authorized under such section may not, for any element of the
intelligence community, exceed 3 percent of the number of civilian
personnel authorized under such Schedule for such element.
(b) Treatment of Certain Personnel.--The Director of National
Intelligence shall establish guidelines that govern, for each element
of the intelligence community, the treatment under the personnel levels
authorized under section 102(a), including any exemption from such
personnel levels, of employment or assignment in--
(1) a student program, trainee program, or similar program;
(2) a reserve corps or as a reemployed annuitant; or
(3) details, joint duty, or long-term, full-time training.
(c) Notice to Congressional Intelligence Committees.--The Director
of National Intelligence shall notify the congressional intelligence
committees in writing at least 15 days prior to each exercise of an
authority described in subsection (a).

SEC. 104. INTELLIGENCE COMMUNITY MANAGEMENT ACCOUNT.

(a) Authorization of Appropriations.--There is authorized to be
appropriated for the Intelligence Community Management Account of the
Director of National Intelligence for fiscal year 2015 the sum of
$__________. Within such amount, funds identified in the classified
Schedule of Authorizations referred to in section 102(a) for advanced
research and development shall remain available until September 30,
2016.
(b) Authorized Personnel Levels.--The elements within the
Intelligence Community Management Account of the Director of National
Intelligence are authorized __ positions as of September 30, 2015.
Personnel serving in such elements may be permanent employees of the
Office of the Director of National Intelligence or personnel detailed
from other elements of the United States Government.
(c) Classified Authorizations.--
(1) Authorization of appropriations.--In addition to
amounts authorized to be appropriated for the Intelligence
Community Management Account by subsection (a), there are
authorized to be appropriated for the Community Management
Account for fiscal year 2015 such additional amounts as are
specified in the classified Schedule of Authorizations referred
to in section 102(a). Such additional amounts for advanced
research and development shall remain available until September
30, 2016.
(2) Authorization of personnel.--In addition to the
personnel authorized by subsection (b) for elements of the
Intelligence Community Management Account as of September 30,
2015, there are authorized such additional personnel for the
Community Management Account as of that date as are specified
in the classified Schedule of Authorizations referred to in
section 102(a).

TITLE II--CENTRAL INTELLIGENCE AGENCY RETIREMENT AND DISABILITY SYSTEM

SEC. 201. AUTHORIZATION OF APPROPRIATIONS.

There is authorized to be appropriated for the Central Intelligence
Agency Retirement and Disability Fund for fiscal year 2015 the sum of
$__________.

TITLE III--GENERAL PROVISIONS

SEC. 301. INCREASE IN EMPLOYEE COMPENSATION AND BENEFITS AUTHORIZED BY
LAW.

Appropriations authorized by this Act for salary, pay, retirement,
and other benefits for Federal employees may be increased by such
additional or supplemental amounts as may be necessary for increases in
such compensation or benefits authorized by law.

SEC. 302. RESTRICTION ON CONDUCT OF INTELLIGENCE ACTIVITIES.

The authorization of appropriations by this Act shall not be deemed
to constitute authority for the conduct of any intelligence activity
which is not otherwise authorized by the Constitution or the laws of
the United States.

A: Intelligence Authorization Act for Fiscal Year 2015 - Authorizes FY2015 appropriations for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence (DNI); (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency (DIA); (5) National Security Agency (NSA); (6) Departments of the Army, Navy, and Air Force; (7) Coast Guard; (8) Departments of State, the Treasury, Energy (DOE), and Justice (DOJ); (9) Federal Bureau of Investigation (FBI); (10) Drug Enforcement Administration (DEA); (11) National Reconnaissance Office; (12) National Geospatial-Intelligence Agency; and (13) Department of Homeland Security (DHS). Specifies that the amounts authorized and the authorized personnel ceilings as of September 30, 2015, for such activities are those in the classified Schedule of Authorizations, which shall be made available to the congressional appropriations committees and the President. Allows the DNI, with the approval of the Office of Management and Budget (OMB), to authorize employment of civilian personnel in excess of the number authorized for FY2015 when necessary for the performance of important intelligence functions. Requires notification to the intelligence committees on the use of such authority. Requires the DNI to establish guidelines to govern the treatment under such authorized personnel levels of employment or assignment in: (1) a student or trainee program; (2) a reserve corps or as a reemployed annuitant; or (3) details, joint duty, or long term, full-time training. Authorizes appropriations for the Intelligence Community Management Account for FY2015, as well as for personnel positions for elements within such Account. Authorizes appropriations for FY2015 for the Central Intelligence Agency Retirement and Disability Fund. Permits appropriations authorized by this Act for salary, pay, retirement, and other benefits for federal employees to be increased by such additional or supplemental amounts as necessary for increases in such compensation or benefits authorized by law. Prohibits the authorization of appropriations by this Act from being deemed to constitute authority to conduct any intelligence activity not otherwise authorized by the Constitution or laws of the United States.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Independent Contractor Tax
Simplification Act of 1995''.

SEC. 2. FINDINGS.

The Congress finds that:
(1) Simplifying the tax rules with respect to independent
contractors was the top vote-getter at the 1995 White House
Conference on Small Business. Conference delegates recommended
that Congress ''should recognize the legitimacy of an
independent contractor''. The Conference found that the current
common law is ''too subjective'' and called upon the Congress
to establish ''realistic and consistent guidelines''.
(2) It is in the best interests of taxpayers and the
Federal Government to have fair and objective rules for
determining who is an employee and who is an independent
contractor.

SEC. 3. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT
EMPLOYEES.

(a) In General.--Chapter 25 of the Internal Revenue Code of 1986
(general provisions relating to employment taxes) is amended by adding
after section 3510 the following new section:

''SEC. 3511. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT
EMPLOYEES.

''(a) General Rule.--For purposes of this subtitle, and
notwithstanding any provision of this subtitle to the contrary, if the
requirements of subsections (b), (c), and (d) are met with respect to
any service performed by any individual, then with respect to such
service--
''(1) the service provider shall not be treated as an
employee,
''(2) the service recipient shall not be treated as an
employer, and
''(3) the payor shall not be treated as an employer.
''(b) Service Provider Requirements With Regard to Service
Recipient.--For the purposes of subsection (a), the requirements of
this subsection are met if the service provider, in connection with
performing the service--
''(1) has a significant investment in assets and/or
training,
''(2) incurs significant unreimbursed expenses,
''(3) agrees to perform the service for a particular amount
of time or to complete a specific result and is liable for
damages for early termination without cause,
''(4) is paid primarily on a commissioned basis, or
''(5) purchases products for resale.
''(c) Additional Service Provider Requirements With Regard to
Others.--For the purposes of subsection (a), the requirements of this
subsection are met if--
''(1) the service provider--
''(A) has a principal place of business,
''(B) does not primarily provide the service in the
service recipient's place of business, or
''(C) pays a fair market rent for use of the
service recipient's place of business; or
''(2) the service provider--
''(A) is not required to perform service
exclusively for the service recipient, and
''(B) in the year involved, or in the preceding or
subsequent year--
''(i) has performed a significant amount of
service for other persons,
''(ii) has offered to perform service for
other persons through--
''(I) advertising,
''(II) individual written or oral
solicitations,
''(III) listing with registries,
agencies, brokers, and other persons in
the business of providing referrals to
other service recipients, or
''(IV) other similar activities, or
''(iii) provides service under a business
name which is registered with (or for which a
license has been obtained from) a State, a
political subdivision of a State, or any agency
or instrumentality of 1 or more States or
political subdivisions.
''(d) Written Document Requirements.--For purposes of subsection
(a), the requirements of this subsection are met if the services
performed by the individual are performed pursuant to a written
contract between such individual and the person for whom the services
are performed, or the payor, and such contract provides that the
individual will not be treated as an employee with respect to such
services for purposes of this subtitle.
''(e) Special Rules.--For purposes of this section--
''(1) If for any taxable year any service recipient or
payor fails to meet the applicable reporting requirements of
sections 6041(a), 6041A(a), or 6051 with respect to a service
provider, then, unless such failure is due to reasonable cause
and not willful neglect, this section shall not apply in
determining whether such service provider shall not be treated
as an employee of such service recipient or payor for such
year.
''(2) If the service provider is performing services
through an entity owned in whole or in part by such service
provider, then the references to 'service provider' in
subsections (b) through (d) may include such entity, provided
that the written contract referred to in paragraph (1) of
subsection (d) may be with either the service provider or such
entity and need not be with both.
''(f) Definitions.--For the purposes of this section--
''(1) Service provider.--The term 'service provider' means
any individual who performs service for another person.
''(2) Service recipient.--Except as provided in paragraph
(5), the term 'service recipient' means the person for whom the
service provider performs such service.
''(3) Payor.--Except as provided in paragraph (5), the term
'payor' means the person who pays the service provider for the
performance of such service in the event that the service
recipients do not pay the service provider.
''(4) In connection with performing the service.--The term
'in connection with performing the service' means in connection
or related to--
''(A) the actual service performed by the service
provider for the service recipients or for other
persons for whom the service provider has performed
similar service, or
''(B) the operation of the service provider's trade
or business.
''(5) Exceptions.--The terms 'service recipient' and
'payor' do not include any entity which is owned in whole or in
part by the service provider.''
(b) Clerical Amendment.--The table of sections for chapter 25 of
such Code is amended by adding at the end the following new item:

''Sec. 3511. Standards for determining
whether individuals are not
employees.''
(c) Effective Date.--The amendments made by this Act shall apply to
services performed after December 31, 1995.

A: Independent Contractor Tax Simplification Act of 1995 - Amends the Internal Revenue Code to provide that, for purposes of determining the employment status of individuals as employees, a service provider shall not be treated as an employee, a service recipient shall not be treated as an employer, and a payor shall not be treated as an employer if: (1) a service provider has a significant investment in assets and training, incurs significant unreimbursed expenses, agrees to perform the service for a specified amount of time or to complete a specific result and is responsible for damages for early termination without cause, receives payment primarily on a commission basis, or has purchased resale products; (2) the service provider has a principal place of business, does not primarily provide service in the service recipient's place of business, or pays a fair market rent for use of the recipient's place of business or does not have to perform service only for the service recipient and, in the current year or in the proceeding or subsequent years, has performed or has offered to perform a significant amount of service for other persons; and (3) the services by an individual are performed according to a written contract between the service recipient or payor which provides that the individual will not be treated as an employee.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tax Return Preparer Competency Act
of 2015''.

SEC. 2. MINIMUM COMPETENCY STANDARDS FOR TAX RETURN PREPARERS.

(a) In General.--Subsection (a) of section 330 of title 31, United
States Code, is amended--
(1) by striking paragraph (1) and inserting the following:
''(1) regulate--
''(A) the practice of representatives of persons
before the Department of the Treasury; and
''(B) tax return preparers (as defined in section
7701(a)(36) of the Internal Revenue Code of 1986);
and''; and
(2) in paragraph (2)--
(A) by inserting ''or tax return preparer'' after
''representative'' each place it appears; and
(B) by inserting ''or in preparing their tax
returns, claims for refund, or documents in connection
with tax returns or claims for refund'' after ''cases''
in subparagraph (D).
(b) Failure To Meet Minimum Competency Standards.--Subsection (b)
of section 330 of title 31, United States Code, is amended--
(1) by striking ''before the Department'';
(2) by inserting ''or tax return preparer'' after
''representative'' each place it appears; and
(3) in paragraph (4), by striking ''misleads or threatens''
and all that follows and inserting ''misleads or threatens--
''(A) any person being represented or any
prospective person being represented; or
''(B) any person or prospective person whose return
(as defined in section 6696(e)(1) of the Internal
Revenue Code of 1986), claim for refund (as defined in
section 6696(e)(2) of such Code), or document in
connection with a return or claim for refund, is being
or may be prepared.''.
(c) Minimum Competency Standards for Tax Return Preparers.--
(1) In general.--Section 330 of title 31, United States
Code, is amended by adding at the end the following new
subsection:
''(e) Tax Return Preparers.--
''(1) In general.--Any tax return preparer (as defined in
section 7701(a)(36) of the Internal Revenue Code of 1986) shall
demonstrate minimum competency standards under this subsection,
by--
''(A) obtaining an identifying number for securing
proper identification of such preparer as described in
section 6109(a)(4) of the Internal Revenue Code of
1986;
''(B) satisfying the examination requirements
described in paragraph (2);
''(C) satisfying the annual continuing education
requirements described in paragraph (3); and
''(D) completing a background check as described in
paragraph (4).
''(2) Examination.--
''(A) In general.--A tax return preparer shall
provide the Secretary with proof of successful
completion of an examination that evaluates the
knowledge and competency of the tax return preparer, as
prescribed by the Secretary through regulations, forms
or instructions, regarding--
''(i) preparation of a return (as defined
in section 6696(e)(1) of the Internal Revenue
Code of 1986);
''(ii) ethical standards for preparation of
such returns; and
''(iii) other topics as the Secretary may
prescribe.
''(B) Exceptions.--The Secretary shall exempt tax
return preparers from the examination requirements
under this paragraph pursuant to such requirements as
are determined appropriate by the Secretary, which
shall include any comparable examinations administered
by the Secretary or any comparable State licensing or
registration programs.
''(3) Continuing education.--A tax return preparer shall
complete continuing education on an annual basis, which shall
consist of not less than 15 hours of instruction, which shall
include not less than 2 hours of training relating to ethics
and not less than 3 hours relating to Federal tax law updates.
''(4) Background check.--
''(A) In general.--A tax return preparer shall
demonstrate the requirements of subsection (a)(2) by
providing the Secretary with a report, as prescribed by
the Secretary through regulations, forms or
instructions.
''(B) Exceptions.--The Secretary shall exempt tax
return preparers who have been subject to comparable
background checks administered by the Secretary or any
comparable State licensing or registration programs.''.
(d) Contingency Fees.--The Secretary of the Treasury may not
regulate, prohibit, or restrict the use of a contingent fee in
connection with tax returns, claims for refund, or documents in
connection with tax returns or claims for refund prepared on behalf of
a taxpayer.
(e) Public Database for Tax Return Preparers.--Not later than 1
year after the date of the enactment of this Act, the Secretary of the
Treasury, shall ensure that the name and identification number (as
described in section 6109(a)(4) of the Internal Revenue Code of 1986)
of any tax return preparer who satisfies the requirements under section
330 of title 31, United States Code, is made publicly available through
such measures as are determined appropriate by the Secretary, which may
include the use of any publicly available database that has been
established and operated by the Secretary on or before the date of the
enactment of this Act.

A:
Tax Return Preparer Competency Act of 2015 This bill grants the Department of the Treasury authority to regulate the practice of tax return preparers and to sanction preparers for incompetency or misconduct. The bill also imposes minimum competency standards for tax return prepares and requires Treasury to make publicly available a databaseidentifying qualified tax return preparers.
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