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 ''Transportation Finance Innovation
Demonstration Act of 2010''.

SEC. 2. VEHICLE MILEAGE TAX FOR MOBILE MOUNTED CONCRETE BOOM PUMPS.

(a) In General.--Chapter 36 of the Internal Revenue Code of 1986
(relating to certain other excise taxes) is amended by inserting after
subchapter D the following new subchapter:

''Subchapter E--Vehicle Mileage Tax

''Sec. 4491. Imposition of tax.
''Sec. 4492. Mobile mounted concrete boom pump vehicle defined.
''Sec. 4493. Method of collecting tax.

''SEC. 4491. IMPOSITION OF TAX.

''(a) Imposition of Tax.--There is hereby imposed on each mobile
mounted concrete boom pump vehicle a tax determined at the applicable
rate per mile for each mile traveled in the United States.
''(b) Applicable Rate.--For purposes of subsection (a), the
applicable rate shall be--
''(1) $0.05 per mile for a mobile mounted concrete boom
pump vehicle with a gross vehicle weight which does not exceed
60,000 pounds, and
''(2) $0.07 per mile for a mobile mounted concrete boom
pump vehicle with a gross vehicle weight which exceeds 60,000
pounds.
''(c) By Whom Paid.--The tax imposed by subsection (a) shall be
paid by the owner of the mobile mounted concrete boom pump vehicle.
''(d) Credit Against Tax.--At the election of the taxpayer, there
shall be allowed as a credit against the tax imposed by subsection (a)
for any taxable period the amount of tax imposed with respect to such
vehicle under sections 4053, 4081, and 4481 for such period. The credit
allowed under the preceding sentence with respect to a quantity of
liquid shall be in lieu of a payment under section 6427 with respect to
such quantity.
''(e) Special Rules for Determining Mileage.--In determining
mileage for purposes of this section, the Secretary shall work in close
coordination with the Secretary of Transportation to develop a system
for administration and compliance with this section. Such system
shall--
''(1) work in tandem with the engine control modules of the
affected vehicles,
''(2) minimize the administrative burdens on pump owners
and operators,
''(3) minimize the administrative burden on the Department
of Transportation,
''(4) integrate with State and local transportation revenue
mechanisms (including demand management systems),
''(5) protect the privacy of participating companies and
employees, and
''(6) allow third party administrators to manage data
collection and refund payments to operators.
There is authorized to be appropriated not more than $5,000,000 for
costs associated with developing and implementing such system,
including for making grants to private companies where appropriate to
develop and deploy on-board technologies to track and report road miles
traveled.

''SEC. 4492. MOBILE MOUNTED CONCRETE BOOM PUMP VEHICLE DEFINED.

''For purposes of this subchapter, the term 'mobile mounted
concrete boom pump vehicle' means a vehicle--
''(1) which is mobile machinery (as defined in section
4053(8)), and
''(2) on which the mounted machinery consists of a concrete
boom pump and related subordinate parts.

''SEC. 4493. METHOD OF COLLECTING TAX.

''(a) Collection by Return.--The taxes imposed by section 4491
shall be collected on the basis of a return for a calendar quarter. The
Secretary shall, by regulation, prescribe the time for filing such
return, the information to be shown in such return, and the time for
payment of such tax.
''(b) Payment Due Date.--Except as otherwise provided in this
subsection, the last day for payment of such tax shall be the 14th day
after the last day of the calendar quarter for which the return is
filed under subsection (a).
''(c) Calendar Quarter.--For purposes of this section, the term
'calendar quarter' means the three-month period ending on March 31,
June 30, September 30, or December 31.''.
(b) Highway Mileage Limitation Not Applicable.--Subparagraph (C) of
section 6421(e)(2) of such Code is amended by adding at the end the
following new clause:
''(v) Exception to use requirement for
mobile mounted concrete boom pump vehicle.--In
the case of a mobile mounted concrete boom pump
vehicle (as defined in section 4492), clause
(ii) shall be applied without regard to
subclause (II) (relating to the use-based
test).''.
(c) Nontaxable Use.--Subsection (b) of section 4082 of such Code
(defining nontaxable use) is amended by inserting ''(other than a use
by a vehicle described in clause (v) thereof'' after ''section
6421(e)(2)(C)''.
(d) Deposit Into Highway Trust Fund.--Paragraph (1) of section
9503(b) of such Code (relating to transfer to Highway Trust Fund of
amounts equivalent to certain taxes and penalties) is amended by
striking ''and'' at the end of subparagraph (D), by striking the period
at the end of subparagraph (E) and inserting '', and'', and by
inserting after paragraph (E) the following new subparagraph:
''(F) section 4491 (relating to vehicle mileage
tax).''.
(e) Clerical Amendment.--The table of subchapters for chapter 36 of
such Code is amended by inserting after the item relating to subchapter
D the following new item:

''subchapter e. vehicle mileage tax''.

(f) Effective Date.--The amendments made by this section shall take
effect on January 1, 2011.

Output: Transportation Finance Innovation Demonstration Act of 2010 - Amends the Internal Revenue Code to impose a vehicle mileage tax on mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Sunshine in Academic Admissions
Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) Citizens and taxpayers have a right to know whether
federally funded institutions of higher education are treating
student applications differently depending on the student's
race, color, or national origin, and, if so, the way in which
these factors are weighted and the consequences to students and
prospective students of these decisions.
(2) Title VI of the Civil Rights Act of 1964 codified this
right, forbidding in statute discrimination on the basis of
race, color, or national origin by federally funded
institutions, which includes nearly all colleges and
universities.
(3) This prohibition has largely been ignored by the
Supreme Court, which has allowed racially discriminatory
admissions.
(4) However, in Fisher v. University of Texas, the United
States Supreme Court in 2013 affirmed that strict scrutiny
should be applied to university admissions programs to ensure
diversity is not defined as ''mere racial balancing,'' but has
a compelling state interest to achieve diversity. The Fisher
case clarified that any such discrimination is only permitted
if it is necessary to achieve the educational benefits of a
racially diverse student body.
(5) Therefore, colleges and universities must reevaluate
their use of racially selective admissions policies. The costs
of such policies cannot outweigh the supposed benefits. If a
less discriminatory means could achieve similar results, the
discrimination is not permissible.
(6) In order to ensure that these limitations are followed,
colleges and federally funded institutions of higher education
must make public through annual reports their use of race,
color, and national origin, for admissions decisions so that
Federal and State enforcement agencies and interested persons
can monitor the schools.
(7) Additionally, college and universities must provide
evidence sufficient to demonstrate that any such discrimination
does not exceed the limits imposed by the Fisher case.
(8) Academic ''mismatch'' refers to a significant
discrepancy in academic qualifications between various groups
within a student body, and is encouraged when universities
lower their academic standards to artificially achieve a
particular composition.
(9) Mismatch works a harm because it sets particular
students up for lower than average achievement, higher dropout
rates, less competitive majors and, perhaps most damaging, a
disproportionately large student loan burden.

SEC. 3. REPORT ON CONSIDERATION OF RACE, COLOR, OR NATIONAL ORIGIN IN
STUDENT ADMISSIONS.

(a) In General.--Not later than 180 days after the date of the
enactment of this Act, and annually thereafter, each institution of
higher education participating in programs under title IV of the Higher
Education Act of 1965 shall submit to the Secretary of Education a
report in accordance with this section.
(b) Contents of Report.--
(1) Disclosure of consideration of race, color, or national
origin in student admissions.--The report shall include a
statement indicating whether race, color, or national origin is
given weight in the student admissions process of the
institution or any department of the institution.
(2) Additional disclosures.--If the disclosure under
paragraph (1) states that race, color, or national origin is
given weight in the student admissions process of an
institution or department, then the report shall include the
following information with respect to the institution or
department:
(A) The racial, color, and national origin groups
for which membership is considered a plus factor or a
minus factor and, in addition, how membership in a
group is determined for individual students.
(B) A description of how group membership is
considered, including the weight given to such
consideration and whether targets, goals, or quotas are
used.
(C) A statement explaining why group membership is
given weight, including the determination of the
desired level claimed and, with respect to the
diversity rationale, its relationship to the particular
educational mission of the institution or department.
(D) A description of the consideration that has
been given to racially neutral or less discriminatory
alternatives as a means for achieving the same goals
for which group membership is considered.
(E) A description of how frequently the need to
give weight to group membership is reassessed and how
that reassessment is conducted.
(F) An identification of the factors other than
race, color, or national origin that are collected in
the admissions process. If the factors described in the
preceding sentence include grades or class rank in high
school, scores on standardized tests (including the ACT
and SAT), legacy status, sex, State residency, economic
status, or other quantifiable criteria, then all raw
admissions data for applicants regarding these factors,
along with each individual applicant's race, color, and
national origin and the admissions decision made by the
school regarding that applicant, shall accompany the
report in computer-readable form, with the name of the
individual student redacted but with appropriate links,
so that it is possible for the Secretary of Education
or other interested persons to determine through
statistical analysis the weight being given to race,
color, and national origin, relative to other factors.
(G) An analysis, and also the underlying data
needed to perform an analysis, of whether there is a
correlation--
(i) between membership in a group favored
on account of race, color, or national origin
and the likelihood of enrollment in a
remediation program, relative to membership in
other groups;
(ii) between such membership and graduation
rates, relative to membership in other groups;
and
(iii) between such membership and the
likelihood of defaulting on education loans,
relative to membership in other groups.
(c) Public Availability.--The institution shall make the report
publicly available.

SEC. 4. RULE OF CONSTRUCTION.

Nothing in this Act shall be construed to allow or permit
preference or discrimination on the basis of race, color, or national
origin.

SEC. 5. DEFINITION.

In this Act, the term ''institution of higher education'' has the
meaning given the term in section 102 of the Higher Education Act of
1965 (20 U.S.C. 1002), except that the term does not include an
institution of higher education outside the United States.

Output: Sunshine in Academic Admissions Act This bill requires each institution of higher education that participates in a program under title IV of the Higher Education Act of 1965 to submit an annual report to the Department of Education that states whether the institution gives weight to race, color, or national origin in the admissions process and, if yes, provides certain additional disclosures. The institution must make the report publicly available.

Input: Consider Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Citizens' Tax Relief Act of 1994''.

SEC. 2. REDUCTION OF LOWEST RATE OF INCOME TAX IMPOSED ON TAXPAYERS
OTHER THAN CORPORATIONS.

(a) In General.--Each of the tables contained in subsections (a),
(b), (c), (d), and (e) of section 1 of the Internal Revenue Code of
1986 is amended by striking ''15%'' and inserting ''12.5%''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to taxable years beginning after December 31, 1994.
(c) Section 15 Not To Apply.--The amendment made by subsection (a)
shall not be treated as a change in the rate of a tax imposed by
chapter 1 of the Internal Revenue Code of 1986 for purposes of section
15 of such Code.

SEC. 3. REPEAL OF INCREASE IN BASIS OF PROPERTY ACQUIRED FROM A
DECEDENT.

(a) In General.--Section 1014 of the Internal Revenue Code of 1986
(relating to basis of property acquired from a decedent) is hereby
repealed.
(b) Basis To Be Determined Under Rules Applicable to Gifts.--
Section 1015 of such Code (relating to basis of property acquired by
gifts and transfers in trusts) is amended by adding at the end the
following new subsection:
''(f) Property Acquired From or Passing From a Decedent.--
''(1) In general.--Property acquired from a decedent dying
after December 31, 1994, or passed from such a decedent shall
be treated for purposes of subsection (a) as acquired by gift
for purposes of this section.
''(2) Property acquired from a decedent.--Section 1014(b)
(as in effect on the day before the date of the enactment of
the Citizens' Tax Relief Act of 1994) shall apply for purposes
of whether property is considered to have been acquired from or
to have passed from the decedent.
''(3) Increase in basis for estate tax paid.--
''(A) In general.--The basis of any property which
this subsection applies shall be the basis determined
under subsection (a) increased by the portion of the
aggregate death tax adjustment which is allocated to
the property pursuant to this paragraph.
''(B) Limitation.--The death tax adjustment for any
property shall not exceed--
''(i) the net appreciation in such
property, multiplied by
''(ii) the Federal marginal estate tax
rate.
''(C) Net appreciation.--For purposes of this
paragraph, the net appreciation in value of any
property is the amount by which--
''(i) the fair market value of such
property, exceeds
''(ii) the initial basis of such property
increased by the minimum basis adjustment of
such property.
''(4) Aggregate death tax adjustment.--In the case of any
estate--
''(A) In general.--The aggregate death tax
adjustment is the product of--
''(i) the aggregate net appreciation of all
properties which have net appreciation, and
''(ii) the Federal marginal estate tax
rate.
''(B) Limitation.--The amount taken into account
under subparagraph (A)(i) shall not exceed the taxable
estate.
''(C) Federal marginal estate tax rate.--The term
'Federal marginal estate tax rate' means the highest
rate in the rate schedule set forth in section
2001(c)--
''(i) which is used in determining the
tentative tax under section 2001(b)(1) with
respect to the estate of the decedent, and
''(ii) the amount subject to which is at
least $50,000.
In no event shall the Federal marginal estate tax rate
be less than 30 percent.
''(5) Allocation rules.--The executor shall allocate the
adjustments under this subsection among the properties on the
return of the tax imposed by chapter 11.''.
(c) Conforming Amendments.--
(1) The table of sections for part II of subchapter O of
chapter 1 of such Code is amended by striking the item relating
to section 1014.
(2) The heading of section 1015 of such Code is amended to
read as follows:

''SEC. 1015. BASIS OF PROPERTY ACQUIRED BY GIFT, FROM A DECEDENT, OR
TRANSFERRED IN TRUST.''.

(3) The table of sections for part II of subchapter O of
chapter 1 of such Code is amended by striking the item relating
to section 1015 and inserting the following new item:

''Sec. 1015. Basis of property acquired
by gift, from a decedent, or
transferred in trust.''.
(d) Effective Date.--The amendments made by this section shall
apply to decedents dying after December 31, 1994.

SEC. 4. PHASEIN OF CAPITAL GAINS TAX ON INHERITED PROPERTY.

(a) In General.--Subsection (h) of section 1 of the Internal
Revenue Code of 1986 (relating to maximum capital gains rate) is
amended to read as follows:
''(h) Maximum Capital Gains Rate.--
''(1) In general.--If a taxpayer has a net capital gain for
any taxable year, then the tax imposed by this section shall
not exceed the sum of--
''(A) a tax computed at the rates and in the same
manner as if this subsection had not been enacted on
the greater of--
''(i) taxable income reduced by the amount
of the net capital gain, or
''(ii) the amount of taxable income taxed
at a rate below 28 percent, plus
''(B) a tax equal to the sum of--
''(i) the applicable percentage of so much
of such net capital gain as is attributable to
property acquired by the taxpayer from a
decedent dying after December 31, 1994 (or
passed to the taxpayer from such a decedent),
and
''(ii) 28 percent of the amount of the
taxable income in excess of the sum of the
amount determined under subparagraph (A) and
the net capital gain described in clause (i) of
this subparagraph.
''(2) Applicable percentage.--For purposes of paragraph
(1), the term 'applicable percentage' means--
''(A) 10 percent in the case of taxable years
beginning after December 31, 1993, and before January
1, 1996,
''(B) 15 percent in the case of taxable years
beginning during 1996,
''(C) 20 percent in the case of taxable years
beginning during 1997, and
''(D) 25 percent in the case of taxable years
beginning during 1998.
''(3) Election to mark-to-market property acquired from a
decedent.--If the taxpayer elects this paragraph with respect
to any property described in paragraph (1)(B)(i), such property
shall be treated as sold (for its fair market value as of the
first day of the taxpayer year) and any gain or loss shall be
treated as received or accrued on such day.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years ending after December 31, 1994.

SEC. 5. ADDITIONAL EXCLUSION OF GAIN ON SALE OF PRINCIPAL RESIDENCE
ACQUIRED FROM A DECEDENT.

(a) In General.--Subsection (d) of section 121 of the Internal
Revenue Code of 1986 (relating to one-time exclusion of gain from sale
of principal residence by individual who has attained age 55) is
amended by adding at the end the following new paragraph:
''(10) Special rules for residence acquired from
decedent.--
''(A) In general.--In the case of a residence which
was acquired by the taxpayer from a decedent dying
after December 31, 1994, or to whom such residence
passed from such a decedent (within the meaning of
section 1015(f)(2))--
''(i) subsection (a)(1) shall not apply,
and
''(ii) the requirement of subsection (a)(2)
shall be treated as met if the decedent
satisfied such requirement as of the date of
death or the taxpayer satisfies such
requirement.
''(B) Additional election.--Any election under this
section with respect to any residence to which
subparagraph (A) applies shall not be taken into
account in determining whether any other election may
be made under this section.''.
(b) Effective Date.--The amendment made by this section shall apply
to sales and exchanges after December 31, 1994, in taxable years ending
after such date.
Output: Citizens' Tax Relief Act of 1994 - Amends the Internal Revenue Code to reduce the lowest rate of income tax imposed on taxpayers other than corporations.
Repeals the rule relating to determining the basis of property acquired from a decedent. Provides for determining such basis under rules applicable to gifts and transfers in trusts. Revises and reduces the current maximum capital gains tax on inherited property.
Allows an exclusion of gain from gross income from the sale of a principal residence acquired from a decedent.