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. DEDUCTION FOR TUITION AND RELATED EXPENSES FOR POSTSECONDARY 
              EDUCATION.

    (a) Deduction Allowed.--Part VII of subchapter B of chapter 1 of 
the Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 222 as 
section 223 and by inserting after section 221 the following new 
section:

``SEC. 222. TUITION AND RELATED EXPENSES FOR POSTSECONDARY EDUCATION.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction an amount equal to the qualified 
tuition and related expenses of an eligible student paid by the 
taxpayer during the taxable year.
    ``(b) Dollar Limitations.--
            ``(1) Per student.--The aggregate payments during the 
        taxable year for the qualified tuition and related expenses of 
        each individual which may be taken into account under 
        subsection (a) shall not exceed $10,000.
            ``(2) Per taxpayer.--The amount allowed as a deduction 
        under subsection (a) for the taxable year shall not exceed 
        $20,000.
            ``(3) Phaseout of deduction.--
                    ``(A) In general.--The amount which would (but for 
                this subsection) be taken into account under subsection 
                (a) shall be reduced (but not below zero) by the amount 
                determined under subparagraph (B).
                    ``(B) Amount of reduction.--The amount determined 
                under this subparagraph is the amount which bears the 
                same ratio to the amount which would be so taken into 
                account as--
                            ``(i) the excess of--
                                    ``(I) the taxpayer's modified 
                                adjusted gross income for such taxable 
                                year, over
                                    ``(II) $125,000 ($175,000 in the 
                                case of a joint return), bears to
                            ``(ii) $20,000.
                    ``(B) Modified adjusted gross income.--The term 
                `modified adjusted gross income' means adjusted gross 
                income determined--
                            ``(i) without regard to this section and 
                        sections 911, 931, and 933, and
                            ``(ii) after application of sections 86, 
                        135, 137, 219, 221, and 469.
    ``(c) Definitions.--For purposes of this section:
            ``(1) Eligible student.--The term `eligible student' has 
        the meaning given to such term by section 25A(b)(3).
            ``(2) Qualified tuition and related expenses.--The term 
        `qualified tuition and related expenses' has the meaning given 
        to such term by section 25A(f)(1), reduced by the sum of--
                    ``(A) the amount excluded from gross income under 
                section 127, 135, or 530 by reason of such expenses, 
                and
                    ``(B) the amount of any scholarship, allowance, or 
                payment described in section 25A(g)(2).
    ``(d) Special Rules.--
            ``(1) Eligible courses.--Amounts paid for qualified tuition 
        and related expenses of any individual shall be taken into 
        account under subsection (a) only to the extent such expenses 
        are attributable to courses of instruction for which credit is 
        allowed toward a degree by an institution of higher education 
        or toward a certificate of required course work at a vocational 
        school.
            ``(2) Taxpayer who is dependent of another taxpayer.--No 
        deduction shall be allowed to a taxpayer under subsection (a) 
        for an amount paid for the education of such taxpayer if such 
        taxpayer is a dependent of another person for a taxable year 
        beginning in the calendar year in which the taxable year of the 
        taxpayer begins.
            ``(3) Spouse.--No deduction shall be allowed under 
        subsection (a) for amounts paid during the taxable year for 
        qualified tuition and related expenses of the spouse of the 
        taxpayer unless--
                    ``(A) the taxpayer is entitled to an exemption for 
                his spouse under section 151(b) for the taxable year, 
                or
                    ``(B) the taxpayer files a joint return with his 
                spouse for the taxable year.''.
    (b) Deduction Allowed in Computing Adjusted Gross Income.--Section 
62(a) of such Code is amended by inserting after paragraph (17) the 
following new paragraph:
            ``(18) Tuition and related expenses for postsecondary 
        education.--The deduction allowed by section 222.''.
    (c) Conforming and Clerical Amendments.--
            (1) Subparagraph (A) of section 86(b)(2) of such Code is 
        amended by inserting ``222,'' after ``221,''.
            (2) Subparagraph (A) of section 135(c)(4) of such Code is 
        amended by inserting ``222,'' after ``221,''.
            (3) Subparagraph (A) of section 137(b)(3) of such Code is 
        amended by inserting ``222,'' after ``221,''.
            (4) Clause (ii) of section 219(g)(3)(A) of such Code is 
        amended by inserting ``222,'' after ``221,''.
            (5) Clause (i) of section 221(b)(2)(C) of such Code is 
        amended by inserting ``222,'' before ``911,''.
            (6) The table of sections for part VII of subchapter B of 
        chapter 1 of such Code is amended by striking the item relating 
        to section 221 and inserting:

                              ``Sec. 222. Tuition and related expenses 
                                        for postsecondary education.
                              ``Sec. 223. Cross reference.''.
    (d) Effective Dates.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1998.
A:
Amends the Internal Revenue Code to allow as a deduction (subject to limitations) an amount equal to the qualified tuition and related expenses of an eligible postsecondary student paid by the taxpayer during the taxable year.