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 ''Communications Facilities Deployment
on Federal Property Act of 2018''.

SEC. 2. COMMUNICATIONS FACILITIES DEPLOYMENT ON FEDERAL PROPERTY.

(a) In General.--Section 6409 of the Middle Class Tax Relief and
Job Creation Act of 2012 (47 U.S.C. 1455) is amended--
(1) in the heading, by striking ''wireless'' and inserting
''communications''; and
(2) by striking subsections (b), (c), and (d) and inserting
the following:
''(b) Federal Easements, Rights-of-Way, and Leases.--
''(1) Grant.--If an entity applies for the grant of an
easement, right-of-way, or lease to, in, over, or on a building
or other property owned by the Federal Government for the right
to install, construct, modify, or maintain a communications
facility installation, the executive agency that is authorized
to grant such easement, right-of-way, or lease for the building
or other property may grant to the applicant an easement,
right-of-way, or lease to perform such installation,
construction, modification, or maintenance.
''(2) Application forms.--Not later than 30 days after the
date of the enactment of the Communications Facilities
Deployment on Federal Property Act of 2018, the Administrator
of General Services shall develop a required common form for
applications for easements, rights-of-way, or leases under
paragraph (1). An executive agency may not require an applicant
under paragraph (1) to use any form for submitting the
application other than the common form developed by the
Administrator of General Services under this paragraph and may
not require any significant information beyond the information
required by such common form.
''(3) Common fees.--
''(A) In general.--Notwithstanding any other
provision of law, not later than 30 days after the date
of the enactment of the Communications Facilities
Deployment on Federal Property Act of 2018, the
Administrator of General Services shall establish a
common fee for the processing of applications under
paragraph (1) and subsection (c).
''(B) Fee guidelines.--The application fees
established pursuant to subparagraph (A) shall be--
''(i) based on direct and actual cost
recovery; and
''(ii) competitively neutral with regard to
other users of the building or other property
owned by the Federal Government.
''(C) Exceptions.--The Administrator of General
Services may establish exceptions to the fee amount
required under subparagraph (A)--
''(i) in consideration of the public
benefit provided by a grant of an easement,
right-of-way, or lease; and
''(ii) in the interest of expanding
wireless and broadband coverage.
''(4) Use of fees collected.--Any fee collected by an
executive agency pursuant to paragraph (3) may be made
available, as provided in appropriations Acts, to such agency
to cover the costs of granting the easement, right-of-way, or
lease.
''(c) Master Contracts for Communications Facility Installation
Sitings.--
''(1) In general.--Notwithstanding section 704 of the
Telecommunications Act of 1996 (Public Law 104-104; 110 Stat.
151) or any other provision of law, not later 30 days after the
date of the enactment of the Communications Facilities
Deployment on Federal Property Act of 2018, the Administrator
of General Services shall--
''(A) develop one or more master contracts that
shall govern the placement of a communications facility
installation on a building or other property owned by
the Federal Government, which shall include offers of
lease terms for the communications facility
installation of not less than 10 years with automatic
lease renewals; and
''(B) in developing the master contract or
contracts, standardize the treatment of the placement
of a communications facility installation on a building
rooftop or facade, the placement of a communications
facility installation on a rooftop or inside a
building, the technology used in connection with a
communications facility installation placed on a
Federal building and other property, and any other key
issues the Administrator of General Services considers
appropriate.
''(2) Applicability.--The master contract or contracts
developed by the Administrator of General Services under
paragraph (1) shall apply to all publicly accessible buildings
and other property owned by the Federal Government. An
executive agency may not enter into a contract governing the
placement of a communications facility installation on a
building or other property to which such a master contract
applies, unless the contract entered into by the agency is
consistent with, and does not contain any significant terms
beyond the terms contained in, such master contract.
''(d) Definitions.--In this section:
''(1) Communications facility installation.--The term
'communications facility installation' includes--
''(A) any infrastructure, including any
transmitting device, tower, or support structure, and
any equipment, switches, wiring, cabling, power
sources, shelters, or cabinets, associated with the
licensed or permitted unlicensed wireless or wireline
transmission of writings, signs, signals, data, images,
pictures, or sounds of all kinds; and
''(B) any antenna or apparatus that--
''(i) is designed for the purpose of
emitting or receiving radio frequency;
''(ii) is designed to be operated, or is
operating, from a fixed location pursuant to
authorization by the Commission or is using
duly authorized devices that do not require
individual licenses; and
''(iii) is added to a tower, building, or
other structure.
''(2) Executive agency.--The term 'executive agency' has
the meaning given such term in section 102 of title 40, United
States Code.''.
(b) Effective Date.--This Act, and the amendments made by this Act,
shall take effect 30 days after the date of the enactment of this Act.
(c) Effect on Existing Applications.--An application for an
easement, right-of-way, or lease that was made or granted under section
6409 of the Middle Class Tax Relief and Job Creation Act of 2012 (47
U.S.C. 1455) before the effective date of this Act shall continue,
subject to such section as in effect on the day before such effective
date.
answer:
Communications Facilities Deployment on Federal Property Act of 2018 This bill amends the Middle Class Tax Relief and Job Creation Act of 2012 to require the General Services Administration (GSA) to create a common form and to establish a common processing fee for applications for easements, rights-of-way, and leases relating to communications facility installations on federal property. The GSA must develop a master contract for the placement of communications facility installations on federal property.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Internet Tax Nondiscrimination
Act''.
SEC. 2. FOUR-YEAR EXTENSION OF INTERNET TAX MORATORIUM.
(a) In General.--Subsection (a) of section 1101 of the Internet Tax
Freedom Act (47 U.S.C. 151 note) is amended to read as follows:
''(a) Moratorium.--No State or political subdivision thereof may
impose any of the following taxes during the period beginning November
1, 2003, and ending November 1, 2007:
''(1) Taxes on Internet access.
''(2) Multiple or discriminatory taxes on electronic
commerce.''.
(b) Conforming Amendments.--(1) Section 1101 of the Internet Tax
Freedom Act (47 U.S.C. 151 note) is amended by striking subsection (d)
and redesignating subsections (e) and (f) as subsections (d) and (e),
respectively.
(2) Section 1104(10) of the Internet Tax Freedom Act (47 U.S.C. 151
note) is amended to read as follows:
''(10) Tax on internet access.--
''(A) In general.--The term 'tax on Internet access' means
a tax on Internet access, regardless of whether such tax is
imposed on a provider of Internet access or a buyer of Internet
access and regardless of the terminology used to describe the
tax.
''(B) General exception.--The term 'tax on Internet access'
does not include a tax levied upon or measured by net income,
capital stock, net worth, or property value.''.
(3) Section 1104(2)(B)(i) of the Internet Tax Freedom Act (47
U.S.C. 151 note) is amended by striking ''except with respect to a tax
(on Internet access) that was generally imposed and actually enforced
prior to October 1, 1998,''.
(c) Internet Access Service; Internet Access.--
(1) Internet access service.--Paragraph (3)(D) of section
1101(d) (as redesignated by subsection (b)(1) of this section) of
the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by
striking the second sentence and inserting ''The term 'Internet
access service' does not include telecommunications services,
except to the extent such services are purchased, used, or sold by
a provider of Internet access to provide Internet access.''.
(2) Internet access.--Section 1104(5) of that Act is amended by
striking the second sentence and inserting ''The term 'Internet
access' does not include telecommunications services, except to the
extent such services are purchased, used, or sold by a provider of
Internet access to provide Internet access.''.
SEC. 3. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.
The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended--
(1) by redesignating section 1104 as section 1105; and
(2) by inserting after section 1103 the following:

''SEC. 1104. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.

''(a) Pre-October 1998 Taxes.--
''(1) In general.--Section 1101(a) does not apply to a tax on
Internet access that was generally imposed and actually enforced
prior to October 1, 1998, if, before that date--
''(A) the tax was authorized by statute; and
''(B) either--
''(i) a provider of Internet access services had a
reasonable opportunity to know, by virtue of a rule or
other public proclamation made by the appropriate
administrative agency of the State or political subdivision
thereof, that such agency has interpreted and applied such
tax to Internet access services; or
''(ii) a State or political subdivision thereof generally
collected such tax on charges for Internet access.
''(2) Termination.--
''(A) In general.--Except as provided in subparagraph (B),
this subsection shall not apply after November 1, 2007.
''(B) State telecommunications service tax.--
''(i) Date for termination.--This subsection shall not
apply after November 1, 2006, with respect to a State
telecommunications service tax described in clause (ii).
''(ii) Description of tax.--A State telecommunications
service tax referred to in subclause (i) is a State tax--

''(I) enacted by State law on or after October 1,
1991, and imposing a tax on telecommunications service;
and
''(II) applied to Internet access through
administrative code or regulation issued on or after
December 1, 2002.''.

''(b) Pre-November 2003 Taxes.--
''(1) In general.--Section 1101(a) does not apply to a tax on
Internet access that was generally imposed and actually enforced as
of November 1, 2003, if, as of that date, the tax was authorized by
statute and--
''(A) a provider of Internet access services had a
reasonable opportunity to know by virtue of a public rule or
other public proclamation made by the appropriate
administrative agency of the State or political subdivision
thereof, that such agency has interpreted and applied such tax
to Internet access services; and
''(B) a State or political subdivision thereof generally
collected such tax on charges for Internet access.
''(2) Termination.--This subsection shall not apply after
November 1, 2005.''.

SEC. 4. ACCOUNTING RULE.

The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by
adding at the end the following:

''SEC. 1106. ACCOUNTING RULE.

''(a) In General.--If charges for Internet access are aggregated
with and not separately stated from charges for telecommunications
services or other charges that are subject to taxation, then the
charges for Internet access may be subject to taxation unless the
Internet access provider can reasonably identify the charges for
Internet access from its books and records kept in the regular course
of business.
''(b) Definitions.--In this section:
''(1) Charges for internet access.--The term 'charges for
Internet access' means all charges for Internet access as defined
in section 1105(5).
''(2) Charges for telecommunications services.--The term
'charges for telecommunications services' means all charges for
telecommunications services, except to the extent such services are
purchased, used, or sold by a provider of Internet access to
provide Internet access.''.

SEC. 5. EFFECT ON OTHER LAWS.

The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by
section 4, is amended by adding at the end the following:

''SEC. 1107. EFFECT ON OTHER LAWS.

''(a) Universal Service.--Nothing in this Act shall prevent the
imposition or collection of any fees or charges used to preserve and
advance Federal universal service or similar State programs--
''(1) authorized by section 254 of the Communications Act of
1934 (47 U.S.C. 254); or
''(2) in effect on February 8, 1996.
''(b) 911 and E-911 Services.--Nothing in this Act shall prevent
the imposition or collection, on a service used for access to 911 or E-
911 services, of any fee or charge specifically designated or presented
as dedicated by a State or political subdivision thereof for the
support of 911 or E-911 services if no portion of the revenue derived
from such fee or charge is obligated or expended for any purpose other
than support of 911 or E-911 services.
''(c) Non-Tax Regulatory Proceedings.--Nothing in this Act shall be
construed to affect any Federal or State regulatory proceeding that is
not related to taxation.''.
SEC. 6. EXCEPTION FOR VOICE AND OTHER SERVICES OVER THE INTERNET.
The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by
section 5, is amended by adding at the end the following:

''SEC. 1108. EXCEPTION FOR VOICE SERVICES OVER THE INTERNET.

''Nothing in this Act shall be construed to affect the imposition
of tax on a charge for voice or similar service utilizing Internet
Protocol or any successor protocol. This section shall not apply to any
services that are incidental to Internet access, such as voice-capable
e-mail or instant messaging.''.

SEC. 6A. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

The Internet Tax Freedom Act (47 U.S.C. 151 note), as amended by
section 6, is amended by adding at the end the following:

''SEC. 1109. EXCEPTION FOR TEXAS MUNICIPAL ACCESS LINE FEE.

''Nothing in this Act shall prohibit Texas or a political
subdivision thereof from imposing or collecting the Texas municipal
access line fee pursuant to Texas Local Govt. Code Ann. ch. 283 (Vernon
2005) and the definition of access line as determined by the Public
Utility Commission of Texas in its 'Order Adopting Amendments to
Section 26.465 As Approved At The February 13, 2003 Public Hearing',
issued March 5, 2003, in Project No. 26412.''.
SEC. 7. GAO STUDY OF EFFECTS OF INTERNET TAX MORATORIUM ON STATE AND
LOCAL GOVERNMENTS AND ON BROADBAND DEPLOYMENT.
The Comptroller General shall conduct a study of the impact of the
Internet tax moratorium, including its effects on the revenues of State
and local governments and on the deployment and adoption of broadband
technologies for Internet access throughout the United States,
including the impact of the Internet Tax Freedom Act (47 U.S.C. 151
note) on build-out of broadband technology resources in rural
underserved areas of the country. The study shall compare deployment
and adoption rates in States that tax broadband Internet access service
with States that do not tax such service, and take into account other
factors to determine whether the Internet Tax Freedom Act has had an
impact on the deployment or adoption of broadband Internet access
services. The Comptroller General shall report the findings,
conclusions, and any recommendations from the study to the Senate
Committee on Commerce, Science, and Transportation and the House of
Representatives Committee on Energy and Commerce no later than November
1, 2005.

SEC. 8. EFFECTIVE DATE.

The amendments made by this Act take effect on November 1, 2003.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.
answer:
Internet Tax Nondiscrimination Act - (Sec. 2) Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2007.

Changes the definition of "tax on Internet access" to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value.

Changes the definition of "Internet access service" to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to provide Internet access.

(Sec. 3) Extends: (1) through November 1, 2007, the Internet access taxing authority of States that had a tax on Internet access prior to October 1, 1998; and (2) through November 1, 2005, the Internet access taxing authority of States that had a tax on Internet access as of November 1, 2003.

Terminates after November 1, 2006, the authority of a State to tax Internet access with respect to a State telecommunications service tax: (1) enacted by State law on or after October 1, 1991, and imposing a tax on telecommunications service; and (2) applied to Internet access through administrative code or regulation issued on or after December 1, 2002.

(Sec. 4) Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records.

(Sec. 5) Specifies that nothing in this Act shall prevent the imposition of fees to preserve and advance Federal universal service (or similar State programs) or 911 or E-911 services.

(Sec. 6) Specifies that nothing in this Act shall be construed to affect any Federal or state regulatory proceeding that is not related to taxation or the imposition of a tax on a charge for voice or similar service utilizing Internet Protocol or any successor protocol (except for services that are incidental to Internet access, such as voice-capable e-mail or instant messaging).

(Sec. 6A) Exempts the State of Texas, or its political subdivisions, from the Internet tax moratorium with respect to the imposition or collection of the Texas municipal access line fee.

(Sec. 7) Directs the Comptroller General to study and report to specified congressional committees on the impact of the Internet tax moratorium on State and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States.

question:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Shared Responsibility in Preserving
America's Future Act''.

SEC. 2. SURTAX ON MILLIONAIRES CONTINGENT ON CONGRESSIONAL PASSAGE OF A
BALANCED BUDGET AMENDMENT OR SPENDING LIMIT AMENDMENT.

(a) In General.--Subchapter A of chapter 1 of the Internal Revenue
Code of 1986 is amended by adding at the end the following new part:

''PART VIII--SURTAX ON MILLIONAIRES

''Sec. 59B. Surtax on millionaires.

''SEC. 59B. SURTAX ON MILLIONAIRES.

''(a) General Rule.--In the case of a taxpayer other than a
corporation for any taxable year beginning after 2012 and before 2023,
there is hereby imposed (in addition to any other tax imposed by this
subtitle) a tax equal to 5 percent of so much of the modified adjusted
gross income of the taxpayer for such taxable year as exceeds the
threshold amount.
''(b) Threshold Amount.--For purposes of this section--
''(1) In general.--The threshold amount is $1,000,000.
''(2) Inflation adjustment.--
''(A) In general.--In the case of any taxable year
beginning after 2013, the $1,000,000 amount under
paragraph (1) 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 the
calendar year in which the taxable year begins,
determined by substituting 'calendar year 2012'
for 'calendar year 1992' in subparagraph (B)
thereof.
''(B) Rounding.--If any amount as adjusted under
paragraph (1) is not a multiple of $10,000, such amount
shall be rounded to the next highest multiple of
$10,000.
''(3) Married filing separately.--In the case of a married
individual filing separately for any taxable year, the
threshold amount shall be one-half of the amount otherwise in
effect under this subsection for the taxable year.
''(c) Modified Adjusted Gross Income.--For purposes of this
section--
''(1) In general.--The term 'modified adjusted gross
income' means adjusted gross income reduced by the excess of--
''(A) gross income from a trade or business--
''(i) which is not a passive activity
(within the meaning of section 469(c)) with
respect to the taxpayer, and
''(ii) with respect to which the taxpayer
pays wages to at least 1 full-time equivalent
employee (as defined in section 45R(d)(2)
determined without regard to subsection
(e)(1)(A)(iv) thereof), other than the
taxpayer, over
''(B) the deductions which are properly allocable
to such income.
''(2) Regulations.--The Secretary shall prescribe
regulations similar to the regulations under section 469(l) for
determining the income that is taken into account under
paragraph (1)(A).
''(d) Special Rules.--
''(1) Nonresident alien.--In the case of a nonresident
alien individual, only amounts taken into account in connection
with the tax imposed under section 871(b) shall be taken into
account under this section.
''(2) Citizens and residents living abroad.--The dollar
amount in effect under subsection (a) shall be decreased by the
excess of--
''(A) the amounts excluded from the taxpayer's
gross income under section 911, over
''(B) the amounts of any deductions or exclusions
disallowed under section 911(d)(6) with respect to the
amounts described in subparagraph (A).
''(3) Charitable trusts.--Subsection (a) shall not apply to
a trust all the unexpired interests in which are devoted to one
or more of the purposes described in section 170(c)(2)(B).
''(4) Not treated as tax imposed by this chapter for
certain purposes.--The tax imposed under this section shall not
be treated as tax imposed by this chapter for purposes of
determining the amount of any credit under this chapter or for
purposes of section 55.
''(e) Application of Section Contingent on Balanced Budget or
Spending Limit Amendment.--
''(1) Submission of amendment for ratification.--This
section shall not apply to any taxable year which begins before
the date on which the President certifies that the Archivist of
the United States has submitted to the States for their
ratification a proposed amendment to the Constitution of the
United States pursuant to a joint resolution entitled 'Joint
resolution proposing a balanced budget amendment to the
Constitution of the United States.' or 'Joint resolution
proposing a spending limit amendment to the Constitution of the
United States.'. If the certification referred to in the
preceding sentence is not made by the President before
September 30, 2012, this section shall not apply to any taxable
year.
''(2) Ratification.--This section shall not apply to any
taxable year beginning after December 31, 2017, unless, on or
before such date, such an amendment, by ratification, becomes
valid to all intents and purposes as part of the Constitution
of the United States.''.
(b) Clerical Amendment.--The table of parts for subchapter A of
chapter 1 of the Internal Revenue Code of 1986 is amended by adding at
the end the following new item:

''Part VIII. Surtax on Millionaires''.

(c) Section 15 Not To Apply.--The amendment made by subsection (a)
shall not be treated as a change in a rate of tax for purposes of
section 15 of the Internal Revenue Code of 1986.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2012.
answer:
Shared Responsibility in Preserving America's Future Act - Amends the Internal Revenue Code to impose, in taxable years beginning after 2012 and before 2023,an additional 5% tax on individual taxpayers whose modified adjusted gross income exceeds $1 million (adjusted for inflation after 2013). Defines "modified adjusted gross income" as adjusted gross income reduced by the excess of: (1) gross income from a trade or business which is not a passive activity and with respect to which wages are paid to at least one full-time equivalent employee, over (2) the tax deductions properly allocable to such income.

Makes this additional tax contingent upon the submission and ratificationof a proposed amendment to the Constitution requiring a balanced budget or limiting spending.