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

This Act may be cited as the ''American Family Act of 2017''.

SEC. 2. ESTABLISHMENT OF FULLY REFUNDABLE CHILD TAX CREDIT.

(a) Elimination of Existing Child Tax Credit.--Subpart A of part IV
of subchapter A of chapter 1 of subtitle A of the Internal Revenue Code
of 1986 is amended by striking section 24.
(b) Establishment of Fully Refundable Child Tax Credit.--Subpart C
of part IV of subchapter A of chapter 1 of subtitle A of such Code is
amended by inserting after section 36B the following new section:

''SEC. 36C. CHILD TAX CREDIT.

''(a) Allowance of Credit.--There shall be allowed as a credit
against the tax imposed by this chapter for the taxable year an amount
equal to the sum of--
''(1) with respect to each qualifying child of the taxpayer
who has attained 6 years of age before the close of such
taxable year and for which the taxpayer is allowed a deduction
under section 151, an amount equal to $3,000, and
''(2) with respect to each qualifying child of the taxpayer
who has not attained 6 years of age before the close of such
taxable year and for which the taxpayer is allowed a deduction
under section 151, an amount equal to 120 percent of the dollar
amount in paragraph (1).
''(b) Limitation.--
''(1) In general.--The amount of the credit allowable under
subsection (a) shall be reduced (but not below zero) by the
applicable amount for each $1,000 (or fraction thereof) by
which the taxpayer's modified adjusted gross income exceeds the
threshold amount. For purposes of the preceding sentence, the
term 'modified adjusted gross income' means adjusted gross
income increased by any amount excluded from gross income under
section 911, 931, or 933.
''(2) Threshold amount.--
''(A) In general.--For purposes of paragraph (1),
the term 'threshold amount' means--
''(i) $110,000 in the case of a joint
return,
''(ii) $75,000 in the case of an individual
who is not married, and
''(iii) $55,000 in the case of a married
individual filing a separate return.
''(B) Marital status.--For purposes of this
paragraph, marital status shall be determined under
section 7703.
''(3) Applicable amount.--For purposes of paragraph (1),
the term 'applicable amount' means an amount equal to the
quotient of--
''(A) the amount of the credit allowable under
subsection (a), as determined without regard to this
subsection, divided by
''(B) an amount equal to the product of--
''(i) $20, multiplied by
''(ii) the total number of qualifying
children of the taxpayer.
''(c) Qualifying Child.--
''(1) In general.--In this section, the term 'qualifying
child' means a qualifying child of the taxpayer (as defined in
section 152(c)) who has not attained 19 years of age.
''(2) Exception for certain non-citizens.--The term
'qualifying child' shall not include any individual who would
not be a dependent if subparagraph (A) of section 152(b)(3)
were applied without regard to all that follows 'resident of
the United States'.
''(d) Inflation Adjustment.--
''(1) In general.--In the case of any taxable year
beginning after 2017, the $3,000 amount in subsection (a)(1)
shall be increased by an amount equal to--
''(A) such dollar amount, multiplied by
''(B) the cost of living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins determined by substituting
'calendar year 2016' for 'calendar year 1992' in
subparagraph (B) thereof.
''(2) Rounding.--If any increase determined under paragraph
(1) is not a multiple of $50, such increase shall be rounded to
the nearest multiple of $50.
''(e) Identification Requirements.--
''(1) Qualifying child identification requirement.--No
credit shall be allowed under this section to a taxpayer with
respect to any qualifying child unless the taxpayer includes
the name and taxpayer identification number of such qualifying
child on the return of tax for the taxable year and such
taxpayer identification number was issued on or before the due
date for filing such return.
''(2) Taxpayer identification requirement.--No credit shall
be allowed under this section if the identifying number of the
taxpayer was issued after the due date for filing the return
for the taxable year.
''(f) Taxable Year Must Be Full Taxable Year.--Except in the case
of a taxable year closed by reason of the death of the taxpayer, no
credit shall be allowable under this section in the case of a taxable
year covering a period of less than 12 months.
''(g) Restrictions on Taxpayers Who Improperly Claimed Credit in
Prior Year.--
''(1) Taxpayers making prior fraudulent or reckless
claims.--
''(A) In general.--No credit shall be allowed under
this section for any taxable year in the disallowance
period.
''(B) Disallowance period.--For purposes of
subparagraph (A), the disallowance period is--
''(i) the period of 10 taxable years after
the most recent taxable year for which there
was a final determination that the taxpayer's
claim of credit under this section was due to
fraud, and
''(ii) the period of 2 taxable years after
the most recent taxable year for which there
was a final determination that the taxpayer's
claim of credit under this section was due to
reckless or intentional disregard of rules and
regulations (but not due to fraud).
''(2) Taxpayers making improper prior claims.--In the case
of a taxpayer who is denied credit under this section for any
taxable year as a result of the deficiency procedures under
subchapter B of chapter 63, no credit shall be allowed under
this section for any subsequent taxable year unless the
taxpayer provides such information as the Secretary may require
to demonstrate eligibility for such credit.
''(h) Reconciliation of Credit and Advance Credit.--
''(1) In general.--The amount of the credit allowed under
this section for any taxable year shall be reduced (but not
below zero) by the aggregate amount of any advance payments of
such credit under section 7527A for such taxable year.
''(2) Excess advance payments.--If the aggregate amount of
advance payments under section 7527A for the taxable year
exceed the amount of the credit allowed under this section for
such taxable year (determined without regard to paragraph (1)),
the tax imposed by this chapter for such taxable year shall be
increased by the amount of such excess''.
(c) Advance Payment of Credit.--Chapter 77 of the Internal Revenue
Code of 1986 is amended by inserting after section 7527 the following
new section:

''SEC. 7527A. ADVANCE PAYMENT OF CHILD TAX CREDIT.

''(a) In General.--As soon as practicable and not later than 1 year
after the date of the enactment of this section, the Secretary shall
establish a program for making advance payments of the credit allowed
under section 36C on a monthly basis (determined without regard to
subsection (h)(1) of such section), or as frequently as the Secretary
determines to be administratively feasible, to taxpayers allowed such
credit.
''(b) Limitation.--
''(1) In general.--The Secretary may make payments under
subsection (a) only to the extent that the total amount of such
payments made to any taxpayer during the taxable year does not
exceed an amount equal to the excess, if any, of--
''(A) subject to paragraph (2), the amount
determined under subsection (a) of section 36C with
respect to such taxpayer (determined without regard to
subsection (h) of such section) for such taxable year,
over
''(B) the estimated tax imposed by subtitle A, as
reduced by the credits allowable under subparts A and C
(with the exception of section 36C) of such part IV,
with respect to such taxpayer for such taxable year, as
determined in such manner as the Secretary deems
appropriate.
''(2) Application of threshold amount limitation.--The
program described in subsection (a) shall make reasonable
efforts to apply the limitation of section 36C(b) with respect
to payments made under such program.''.
(d) Conforming Amendments.--
(1) The table of sections for subpart A of part IV of
subchapter A of chapter 1 of subtitle A of the Internal Revenue
Code of 1986 is amended by striking the item relating to
section 24.
(2) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of subtitle A of such Code is amended
by inserting after the item relating to section 36B the
following:

''Sec. 36C. Child tax credit.''.
(3) The table of sections for chapter 77 of such Code is
amended by inserting after the item relating to section 7527
the following new item:

''Sec. 7527A. Advance payment of child tax credit.''.
(4) Subparagraph (B) of section 45R(f)(3) of such Code is
amended to read as follows:
''(B) Special rule.--Any amounts paid pursuant to
an agreement under section 3121(l) (relating to
agreements entered into by American employers with
respect to foreign affiliates) which are equivalent to
the taxes referred to in subparagraph (A) shall be
treated as taxes referred to in such subparagraph.''.
(5) Section 152(f)(6)(B)(ii) of such Code is amended by
striking ''section 24'' and inserting ''section 36C''.
(6) Paragraph (26) of section 501(c) of such Code is
amended in the flush matter at the end by striking ''section
24(c))'' and inserting ''section 36C(c)) who has not attained
17 years of age''.
(7) Section 6211(b)(4)(A) of such Code is amended--
(A) by striking ''24(d),'', and
(B) by inserting ''36C,'' after ''36B,''.
(8) Section 6213(g)(2) of such Code is amended--
(A) in subparagraph (I), by striking ''section
24(e)'' and inserting ''section 36C(e)'', and
(B) in subparagraph (L), by striking ''24, or 32''
and inserting ''32, or 36C''.
(9) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ''36C,'' after ''36B,''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2016.
answer:
American Family Act of 2017 This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) make the credit fully refundable, (2) increase the amount of the credit and allow an additional credit for children who are under six years of age, (3) require the amount of the credit to be adjusted annually for inflation after 2017, and (4) require the Department of the Treasury to establish a program for making advance payments of the credit on a monthly basis.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Promoting Closed-Loop Pumped Storage
Hydropower Act''.

SEC. 2. CLOSED-LOOP PUMPED STORAGE PROJECTS.

Part I of the Federal Power Act (16 U.S.C. 792 et seq.) is amended
by adding at the end the following:

''SEC. 34. CLOSED-LOOP PUMPED STORAGE PROJECTS.

''(a) Expedited Licensing Process for Closed-Loop Pumped Storage
Projects.--
''(1) In general.--As provided in this section, the
Commission may issue and amend licenses and preliminary
permits, as appropriate, for closed-loop pumped storage
projects.
''(2) Rule.--Not later than 180 days after the date of
enactment of this section, the Commission shall issue a rule
establishing an expedited process for issuing and amending
licenses and preliminary permits for closed-loop pumped storage
projects under this section.
''(3) Interagency task force.--In establishing the
expedited process under this section, the Commission shall
convene an interagency task force, with appropriate Federal and
State agencies and Indian tribes represented, to coordinate the
regulatory processes associated with the authorizations
required to construct and operate closed-loop pumped storage
projects.
''(4) Length of process.--The Commission shall ensure that
the expedited process under this section will result in final
decision on an application for a license by not later than 2
years after receipt of a completed application for such
license.
''(b) Dam Safety.--Before issuing any license for a closed-loop
pumped storage project, the Commission shall assess the safety of
existing dams and other structures related to the project (including
possible consequences associated with failure of such structures).
''(c) Exemptions From Other Requirements.--
''(1) In general.--In issuing or amending a license or
preliminary permit pursuant to the expedited process
established under this section, the Commission may grant an
exemption from any other requirement of this part with respect
to any part of the closed-loop pumped storage project (not
including any dam or other impoundment).
''(2) Consultation.--In granting an exemption under
paragraph (1), the Commission shall consult with the United
States Fish and Wildlife Service and the State agency
exercising administration over the fish and wildlife resources
of the State in which the closed-loop pumped storage project is
or will be located, in the manner provided by the Fish and
Wildlife Coordination Act (16 U.S.C. 661 et seq.).
''(3) Terms and conditions.--In granting an exemption under
paragraph (1), the Commission shall include in any such
exemption--
''(A) such terms and conditions as the Fish and
Wildlife Service, National Marine Fisheries Service,
and the State agency described in paragraph (2) each
determine are appropriate to prevent loss of, or damage
to, fish and wildlife resources and to otherwise carry
out the purposes of the Fish and Wildlife Coordination
Act; and
''(B) such terms and conditions as the Commission
deems appropriate to ensure that such closed-loop
pumped storage project continues to comply with the
provisions of this section and terms and conditions
included in any such exemption.
''(4) Fees.--The Commission, in addition to the
requirements of section 10(e), shall establish fees which shall
be paid by an applicant for a license for a closed-loop pumped
storage project that is required to meet terms and conditions
set by fish and wildlife agencies under paragraph (3). Such
fees shall be adequate to reimburse the fish and wildlife
agencies referred to in paragraph (3) for any reasonable costs
incurred in connection with any studies or other reviews
carried out by such agencies for purposes of compliance with
this section. The fees shall, subject to annual appropriations
Acts, be transferred to such agencies by the Commission for use
solely for purposes of carrying out such studies and shall
remain available until expended.
''(d) Transfers.--Notwithstanding section 5, and regardless of
whether the holder of a preliminary permit for a closed-loop pumped
storage project claimed municipal preference under section 7(a) when
obtaining the permit, the Commission may, to facilitate development of
a closed-loop pumped storage project--
''(1) add entities as joint permittees following issuance
of a preliminary permit; and
''(2) transfer a license in part to one or more
nonmunicipal entities as co-licensees with a municipality, if
the municipality retains majority ownership of the project for
which the license was issued.
''(e) Interagency Communications.--Interagency cooperation in the
preparation of environmental documents under the National Environmental
Policy Act of 1969 (42 U.S.C. 4321 et seq.) with respect to an
application for a license for a closed-loop pumped storage project
submitted pursuant to this section, and interagency communications
relating to licensing process coordination pursuant to this section,
shall not--
''(1) be considered to be ex parte communications under
Commission rules; or
''(2) preclude an agency from participating in a licensing
proceeding under this part.
''(f) Developing Abandoned Mines for Pumped Storage.--
''(1) Workshop.--Not later than 6 months after the date of
enactment of this section, the Commission shall hold a workshop
to explore potential opportunities for development of closed-
loop pumped storage projects at abandoned mine sites.
''(2) Guidance.--Not later than 1 year after the date of
enactment of this section, the Commission shall issue guidance
to assist applicants for licenses or preliminary permits for
closed-loop pumped storage projects at abandoned mine sites.
''(g) Qualifying Criteria for Closed-Loop Pumped Storage
Projects.--
''(1) In general.--The Commission shall establish criteria
that a pumped storage project shall meet in order to qualify as
a closed-loop pumped storage project eligible for the expedited
process established under this section.
''(2) Inclusions.--In establishing the criteria under
paragraph (1), the Commission shall include criteria requiring
that the pumped storage project--
''(A) cause little to no change to existing surface
and groundwater flows and uses; and
''(B) is unlikely to adversely affect species
listed as a threatened species or endangered species
under the Endangered Species Act of 1973.''.

SEC. 3. OBLIGATION FOR PAYMENT OF ANNUAL CHARGES.

Section 10(e) of the Federal Power Act (16 U.S.C. 803(e)) is
amended by adding at the end the following:
''(5) Any obligation of a licensee for payment of annual charges
under this subsection shall commence when the construction of the
applicable facility commences.''.

Passed the House of Representatives December 12, 2017.

Attest:

KAREN L. HAAS,

Clerk.
answer:
Promoting Closed-Loop Pumped Storage Hydropower Act (Sec.2)This bill amends the Federal Power Act to authorize the Federal Energy Regulatory Commission (FERC) to establish an expedited licensing process for issuing and amending licenses and preliminary permits for closed-loop pumped storage projects (in which the upper and lower reservoirs do not impound or directly withdraw water from navigable waters, or that are not continuously connected to a naturally flowing water feature). In establishing the expedited process, FERC shall convene an interagency task force with appropriate federal and state agencies and Indian tribes to coordinate the regulatory process associated with the authorizations required to construct and operate closed-loop pumped storage projects. FERC must assess the safety of existing dams and other structures related to the project before issuing any license for a closed-loop storage project. FERC must hold a workshop to explore potential opportunities for development of storage projects at abandoned mine sites. FERC must also establish criteria that a project shall meet to qualify as a closed-loop pumped storage under this bill, including requiring that the project cause little to no change to existing surface and groundwater flows and uses and that the project is unlikely to adversely affect species listed as threatened or endangered under the Endangered Species Act of 1973. (Sec.3)Licensees are not required to pay an annual charge for administrative expenses until construction commences.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Firearm Safety and Buyback Grant Act
of 2013''.

SEC. 2. TAX ON HANDGUN PURCHASES.

(a) In General.--Chapter 31 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new subchapter:

''Subchapter D--Concealable Firearms

''Sec. 4056. Imposition of tax.

''SEC. 4056. IMPOSITION OF TAX.

''(a) In General.--There is hereby imposed on any retail sale of
any concealable firearms a tax equal to 10 percent of the price for
which so sold.
''(b) By Whom Paid.--The tax imposed by subsection (a) shall be
paid by the seller of the concealable firearm.
''(c) Exemption for Law Enforcement Uses, etc.--No tax shall be
imposed by this section on the sale of any concealable firearm to the
Federal Government, or a State or local government.
''(d) Definitions.--For purposes of this section--
''(1) Concealable firearm.--The term 'concealable firearm'
has the meaning given the term 'any other weapon' by section
5845.
''(2) Retail sale.--
''(A) In general.--The term 'retail sale' means the
sale, for a purpose other than resale, after
manufacture, production, or importation.
''(B) Use treated as sale.--
''(i) In general.--If any person uses an
article taxable under this section before the
first retail sale of such article, then such
person shall be liable for tax under this
section in the same manner as if such article
were sold at retail by him.
''(ii) Exemption for use in further
manufacture.--Paragraph (1) shall not apply to
use of an article as material in the
manufacture or production of, or as a component
part of, another article to be manufactured or
produced by him.
''(iii) Computation of tax.--In the case of
any person made liable for tax by paragraph
(1), the tax shall be computed on the price at
which similar articles are sold at retail in
the ordinary course of trade, as determined by
the Secretary.
''(iv) 1st retail sale; determination of
price.--For purposes of this section, rules
similar to the rules of section 4052 shall
apply.
''(e) Coordination.--The tax imposed by subsection (a) is in
addition to any tax imposed by sections 4181 and 5811.''.
(b) Clarification Relating to Indian Tribal Governments.--
Subparagraph (A) of section 7871(a)(2) of such Code is amended by
striking ''relating to tax on special fuels'' and inserting ''relating
to retail excise taxes''.
(c) Clerical Amendment.--The table of subchapters for chapter 31 of
such Code is amended by adding at the end the following new item:

''subchapter d. concealable firearms.''.

(d) Effective Date.--The amendments made by this section shall
apply to sales on or after the 120th day after the date of the
enactment of this Act.

SEC. 3. FIREARMS BUYBACK GRANT PROGRAM.

(a) In General.--The Attorney General shall establish, in
accordance with the provisions of this section, a grant program under
which the Attorney General may make grants to eligible entities
described in subsection (d)(1) for State, tribal, and local law
enforcement agencies to carry out anti-violence campaigns, gun safety
campaigns, and firearms buyback programs.
(b) Firearms Buyback Program Defined.--For purposes of this
section, the term ''firearms buyback program'' means, with respect to a
State, tribal, or local law enforcement agency, a program carried out
by such agency--
(1) under which the agency purchases firearms from, or
accepts firearm donations made by, individuals;
(2) the goal of which is to promote anti-violence
campaigns, gun safety, and proper disposal of firearms, and to
provide a process under which individuals may anonymously turn
in firearms to such agency; and
(3) under which such agency may take measures to identify
if a firearm obtained through such program is lost or stolen
and may take measures to return any such firearm so identified
to the owner of such firearm.
(c) Applications.--
(1) In general.--An eligible entity desiring a grant under
this section shall submit to the Attorney General an
application for the grant, which shall be in such form and
contain, in addition to the information described in paragraph
(2), such information as the Attorney General may require.
(2) Required information.--An application submitted by an
eligible entity for a grant under this section, with respect to
a firearms buyback program, shall contain assurances to the
satisfaction of the Attorney General that--
(A) in the case of an individual from whom a
firearm is obtained under the program--
(i) in the case such firearm is not a
donation, such individual shall be provided a
reward in an amount that is not less than $50
and not more than $350 for such firearm; and
(ii) such individual shall remain
anonymous, including by the assurance that the
law enforcement agency carrying out such
program will not collect or maintain any
written record identifying or leading to the
identity of the individual as the individual
who provided such firearm under the program;
(B) firearms obtained under the program shall be
disposed of in a timely and appropriate manner, as
approved by the Attorney General; and
(C) none of the funds provided through the grant
will be used for the promotion of firearm sales.
(d) Additional Definitions.--For purposes of this section:
(1) Eligible entities.--The term ''eligible entity'' means
a State, unit of local government, Indian tribal government, or
State, tribal, or local law enforcement agency.
(2) Firearm.--The term ''firearm'' has the meaning given
such term by section 921(a)(3) of title 18, United States Code.
(3) State.--The term ''State'' means any State of the
United States, the District of Columbia, the Commonwealth of
Puerto Rico, the United States Virgin Islands, American Samoa,
Guam, and the Northern Mariana Islands.
(e) Funding.--
(1) Authorization of appropriations for fiscal year 2013.--
There is authorized to be appropriated $1,000,000 for fiscal
year 2013, in addition to amounts made available under
paragraph (2) for such fiscal year, to carry out this section.
(2) Funds for fiscal year 2013 and subsequent fiscal years
from tax on concealable firearms.--For fiscal year 2013 and
each subsequent fiscal year, taxes imposed pursuant to section
4056 of the Internal Revenue Code of 1986 shall be available,
without further appropriation, to the Attorney General to carry
out this section.
answer:
Firearm Safety and Buyback Grant Act of 2013 - Amends the Internal Revenue Code to impose upon the seller of any concealable firearm an excise tax equal to 10% of its retail sales price. Exempts sales to federal, state, or local governments. Makes any person who uses a concealable firearm prior to its first retail sale liable for such tax as if such person sold such firearm at retail. Directs the Attorney General to award grants to states, Indian tribal governments, and local governments for their law enforcement agencies to carry out anti-violence and gun safety campaigns and firearms buyback programs.