In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
One example is below.
Q: SECTION 1. LIABILITY OF BUSINESS ENTITIES PROVIDING USE OF FACILITIES 
 TO NONPROFIT ORGANIZATIONS.

 (a) Definitions.--In this section:
 (1) Business entity.--The term ``business entity'' means a 
 firm, corporation, association, partnership, consortium, joint 
 venture, or other form of enterprise.
 (2) Facility.--The term ``facility'' means any real 
 property, including any building, improvement, or appurtenance.
 (3) Gross negligence.--The term ``gross negligence'' means 
 voluntary and conscious conduct by a person with knowledge (at 
 the time of the conduct) that the conduct is likely to be 
 harmful to the health or well-being of another person.
 (4) Intentional misconduct.--The term ``intentional 
 misconduct'' means conduct by a person with knowledge (at the 
 time of the conduct) that the conduct is harmful to the health 
 or well-being of another person.
 (5) Nonprofit organization.--The term ``nonprofit 
 organization'' means--
 (A) any organization described in section 501(c)(3) 
 of the Internal Revenue Code of 1986 and exempt from 
 tax under section 501(a) of such Code; or
 (B) any not-for-profit organization organized and 
 conducted for public benefit and operated primarily for 
 charitable, civic, educational, religious, welfare, or 
 health purposes.
 (6) State.--The term ``State'' means each of the several 
 States, the District of Columbia, the Commonwealth of Puerto 
 Rico, the Virgin Islands, Guam, American Samoa, the Northern 
 Mariana Islands, any other territory or possession of the 
 United States, or any political subdivision of any such State, 
 territory, or possession.
 (b) Limitation on Liability.--
 (1) In general.--Subject to subsection (c), a business 
 entity shall not be subject to civil liability relating to any 
 injury or death occurring at a facility of the business entity 
 in connection with a use of such facility by a nonprofit 
 organization if--
 (A) the use occurs outside of the scope of business 
 of the business entity;
 (B) such injury or death occurs during a period 
 that such facility is used by the nonprofit 
 organization; and
 (C) the business entity authorized the use of such 
 facility by the nonprofit organization.
 (2) Application.--This subsection shall apply--
 (A) with respect to civil liability under Federal 
 and State law; and
 (B) regardless of whether a nonprofit organization 
 pays for the use of a facility.
 (c) Exception for Liability.--Subsection (b) shall not apply to an 
injury or death that results from an act or omission of a business 
entity that constitutes gross negligence or intentional misconduct, 
including any misconduct that--
 (1) constitutes a crime of violence (as that term is 
 defined in section 16 of title 18, United States Code) or act 
 of international terrorism (as that term is defined in section 
 2331 of title 18) for which the defendant has been convicted in 
 any court;
 (2) constitutes a hate crime (as that term is used in the 
 Hate Crime Statistics Act (28 U.S.C. 534 note));
 (3) involves a sexual offense, as defined by applicable 
 State law, for which the defendant has been convicted in any 
 court; or
 (4) involves misconduct for which the defendant has been 
 found to have violated a Federal or State civil rights law.
 (d) Superseding Provision.--
 (1) In general.--Subject to paragraph (2) and subsection 
 (e), this Act preempts the laws of any State to the extent that 
 such laws are inconsistent with this Act, except that this Act 
 shall not preempt any State law that provides additional 
 protection from liability for a business entity for an injury 
 or death with respect to which conditions under subparagraphs 
 (A) through (C) of subsection (b)(1) apply.
 (2) Limitation.--Nothing in this Act shall be construed to 
 supersede any Federal or State health or safety law.
 (e) Election of State Regarding Nonapplicability.--This Act shall 
not apply to any civil action in a State court against a business 
entity in which all parties are citizens of the State if such State 
enacts a statute--
 (1) citing the authority of this subsection;
 (2) declaring the election of such State that this Act 
 shall not apply to such civil action in the State; and
 (3) containing no other provision.
A: Shields a business entity from civil liability relating to any injury or death occurring at a facility of that entity in connection with a use of such facility by a nonprofit organization if: (1) the use occurs outside the scope of business of the business entity; (2) such injury or death occurs during a period that such facility is used by such organization; and (3) the business entity authorized the use of such facility by the organization. 
Makes this Act inapplicable to an injury or death that results from an act or omission of a business entity that constitutes gross negligence or intentional misconduct, including misconduct that: (1) constitutes a hate crime or a crime of violence or act of international terrorism for which the defendant has been convicted in any court; or (2) involves a sexual offense for which the defendant has been convicted in any court or misconduct for which the defendant has been found to have violated a Federal or State civil rights law. 
Preempts State laws to the extent that such laws are inconsistent with this Act, except State law that provides additional protection from liability. Specifies that this Act shall not be construed to supersede any Federal or State health or safety law. 
Makes this Act inapplicable to any civil action in a State court against a business entity in which all parties are citizens of the State if such State, citing this Act's authority and containing no other provision, enacts a statute declaring the State's election that this Act shall not apply to such action in the State.
Rationale: This Bill focuses on shielding business entities from civil liability relating to an injury or death depending on the conditions of injury, hence the generated summary is correct.
Q: SECTION 1. REPEAL OF THE MEDICAL DEVICE EXCISE TAX.

    (a) In General.--Chapter 32 of the Internal Revenue Code of 1986 is 
amended by striking subchapter E.
    (b) Conforming Amendments.--
            (1) Subsection (a) of section 4221 of such Code is amended 
        by striking the last sentence.
            (2) Paragraph (2) of section 6416(b) of such Code is 
        amended by striking the last sentence.
    (c) Clerical Amendment.--The table of subchapters for chapter 32 of 
such Code is amended by striking the item related to subchapter E.
    (d) Effective Date.--The amendments made by this section shall 
apply to sales after December 31, 2014.

SEC. 2. PROHIBITION ON USING LAST-IN, FIRST-OUT ACCOUNTING FOR MAJOR 
              INTEGRATED OIL COMPANIES.

    (a) In General.--Section 472 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(h) Major Integrated Oil Companies.--Notwithstanding any other 
provision of this section, a major integrated oil company (as defined 
in section 167(h)) may not use the method provided in subsection (b) in 
inventorying of any goods.''.
    (b) Effective Date and Special Rule.--
            (1) In general.--The amendment made by subsection (a) shall 
        apply to taxable years beginning after December 31, 2014.
            (2) Change in method of accounting.--In the case of any 
        taxpayer required by the amendment made by this section to 
        change its method of accounting for its first taxable year 
        beginning after the date of the enactment of this Act--
                    (A) such change shall be treated as initiated by 
                the taxpayer,
                    (B) such change shall be treated as made with the 
                consent of the Secretary of the Treasury, and
                    (C) the net amount of the adjustments required to 
                be taken into account by the taxpayer under section 481 
                of the Internal Revenue Code of 1986 shall be taken 
                into account ratably over a period (not greater than 8 
                taxable years) beginning with such first taxable year.

SEC. 3. ELIGIBILITY FOR NEW LEASES AND THE TRANSFER OF LEASES.

    (a) Definitions.--In this section:
            (1) Covered lease.--The term ``covered lease'' means a 
        lease for oil or gas production in the Gulf of Mexico that is--
                    (A) in existence on the date of enactment of this 
                Act;
                    (B) issued by the Department of the Interior under 
                section 304 of the Outer Continental Shelf Deep Water 
                Royalty Relief Act (43 U.S.C. 1337 note; Public Law 
                104-58); and
                    (C) not subject to limitations on royalty relief 
                based on market price that are equal to or less than 
                the price thresholds described in clauses (v) through 
                (vii) of section 8(a)(3)(C) of the Outer Continental 
                Shelf Lands Act (43 U.S.C. 1337(a)(3)(C)).
            (2) Lessee.--The term ``lessee'' includes any person or 
        other entity that controls, is controlled by, or is in or under 
        common control with, a lessee.
            (3) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
    (b) Issuance of New Leases.--
            (1) In general.--The Secretary shall not issue any new 
        lease that authorizes the production of oil or natural gas 
        under the Outer Continental Shelf Lands Act (43 U.S.C. 1331 et 
        seq.) to a person described in paragraph (2) unless the person 
        has renegotiated each covered lease with respect to which the 
        person is a lessee to modify the payment responsibilities of 
        the person to require the payment of royalties if the price of 
        oil and natural gas is greater than or equal to the price 
        thresholds described in clauses (v) through (vii) of section 
        8(a)(3)(C) of the Outer Continental Shelf Lands Act (43 U.S.C. 
        1337(a)(3)(C)).
            (2) Persons described.--A person referred to in paragraph 
        (1) is a person that--
                    (A) is a lessee that--
                            (i) holds a covered lease on the date on 
                        which the Secretary considers the issuance of 
                        the new lease; or
                            (ii) was issued a covered lease before the 
                        date of enactment of this Act, but transferred 
                        the covered lease to another person or entity 
                        (including a subsidiary or affiliate of the 
                        lessee) after the date of enactment of this 
                        Act; or
                    (B) any other person that has any direct or 
                indirect interest in, or that derives any benefit from, 
                a covered lease.
            (3) Multiple lessees.--
                    (A) In general.--For purposes of paragraph (1), if 
                there are multiple lessees that own a share of a 
                covered lease, the Secretary may implement separate 
                agreements with any lessee with a share of the covered 
                lease that modifies the payment responsibilities with 
                respect to the share of the lessee to include price 
                thresholds that are equal to or less than the price 
                thresholds described in clauses (v) through (vii) of 
                section 8(a)(3)(C) of the Outer Continental Shelf Lands 
                Act (43 U.S.C. 1337(a)(3)(C)).
                    (B) Treatment of share as covered lease.--Beginning 
                on the effective date of an agreement under 
                subparagraph (A), any share subject to the agreement 
                shall not constitute a covered lease with respect to 
                any lessees that entered into the agreement.
    (c) Transfers.--A lessee or any other person who has any direct or 
indirect interest in, or who derives a benefit from, a lease shall not 
be eligible to obtain by sale or other transfer (including through a 
swap, spinoff, servicing, or other agreement) any covered lease, the 
economic benefit of any covered lease, or any other lease for the 
production of oil or natural gas in the Gulf of Mexico under the Outer 
Continental Shelf Lands Act (43 U.S.C. 1331 et seq.), unless the lessee 
or other person has--
            (1) renegotiated each covered lease with respect to which 
        the lessee or person is a lessee, to modify the payment 
        responsibilities of the lessee or person to include price 
        thresholds that are equal to or less than the price thresholds 
        described in clauses (v) through (vii) of section 8(a)(3)(C) of 
        the Outer Continental Shelf Lands Act (43 U.S.C. 
        1337(a)(3)(C)); or
            (2) entered into an agreement with the Secretary to modify 
        the terms of all covered leases of the lessee or other person 
        to include limitations on royalty relief based on market prices 
        that are equal to or less than the price thresholds described 
        in clauses (v) through (vii) of section 8(a)(3)(C) of the Outer 
        Continental Shelf Lands Act (43 U.S.C. 1337(a)(3)(C)).
    (d) Price Thresholds for Royalty Suspension Provisions.--
            (1) In general.--The Secretary shall agree to a request by 
        any lessee to amend any lease issued for any Central and 
        Western Gulf of Mexico tract during the period of January 1, 
        1996, through November 28, 2000, to incorporate price 
        thresholds applicable to royalty suspension provisions, that 
        are equal to or less than the price thresholds described in 
        clauses (v) through (vii) of section 8(a)(3)(C) of the Outer 
        Continental Shelf Lands Act (43 U.S.C. 1337(a)(3)(C)).
            (2) Requirement.--
                    (A) In general.--A lease amended under paragraph 
                (1) shall impose the new or revised price thresholds 
                effective January 1, 2015.
                    (B) Existing lease provisions.--Existing lease 
                provisions for a lease amended under paragraph (1) 
                shall prevail through December 31, 2014.
A:
This bill repeals the excise tax on medical devices and offsets the cost of such repeal by prohibiting: (1) major integrated oil companies from using the last-in, first-out (LIFO) accounting method; and (2) the issuance of new oil or natural gas production leases in the Gulf of Mexico under the Outer Continental Shelf Lands Act to any person who does not renegotiate their existing leases to generate payment of royalties from such leases.