Part 1. Definition
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Part 2. Example
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.
Answer: 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.
Explanation: 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.
Part 3. Exercise
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Rural Heritage Conservation Act''.

SEC. 2. SPECIAL LIMITATION FOR CERTAIN CHARITABLE CONTRIBUTIONS OF 
              ELIGIBLE FARMERS AND RANCHERS.

    (a) In General.--Section 170(b)(1) of the Internal Revenue Code of 
1986 (relating to percentage limitations of individuals) is amended by 
redesignating subparagraph (F) as subparagraph (G) and inserting after 
subparagraph (E) the following:
                    ``(F) Special limitation with respect to 
                contributions described in subparagraph (a) of capital 
                gain property by eligible farmers or ranchers.--
                            ``(i) In general.--Notwithstanding 
                        subparagraph (C), in the case of a charitable 
                        contribution described in subparagraph (A) of 
                        capital gain property (as defined in 
                        subparagraph (C)) of an eligible farmer or 
                        rancher who makes an election under clause 
                        (ii), the total amount of contributions of such 
                        property which may be taken into account under 
                        subsection (a) for any taxable year shall not 
                        exceed 100 percent of the taxpayer's 
                        contribution base for such year. For purposes 
                        of this subsection, contributions of capital 
                        gain property to which this subparagraph 
                        applies shall be taken into account after all 
                        other charitable contributions.
                            ``(ii) Election.--
                                    ``(I) In general.--A taxpayer may 
                                make an election under this clause to 
                                take the deduction under subsection (a) 
                                for any contribution described in 
                                clause (i) for a 15-consecutive-
                                taxable-year period.
                                    ``(II) Effect of election.--A 
                                taxpayer may only make 1 election under 
                                this clause. Such election, once made, 
                                shall be irrevocable.
                            ``(iii) Eligible farmer or rancher.--For 
                        purposes of this subparagraph, the term 
                        `eligible farmer or rancher' means a taxpayer--
                                    ``(I) whose gross income from the 
                                trade or business of farming (within 
                                the meaning of section 2032A(e)(5)) is 
                                at least 51 percent of the taxpayer's 
                                gross income for the taxable year, and
                                    ``(II) in the case of a C 
                                corporation, the stock of which is not 
                                publicly traded on a recognized 
                                exchange.''.
    (b) Conforming Amendments.--
            (1) Section 170(b)(1)(C)(i) of the Internal Revenue Code of 
        1986 is amended by inserting ``or (E)'' after ``subparagraph 
        (D)''.
            (2) The second sentence of section 170(b)(1)(D) of such 
        Code is amended by inserting ``(other than charitable 
        contributions to which subparagraph (F) applies)'' before the 
        period.
    (c) Effective Date.--The amendments made by this section shall 
apply to contributions made in taxable years beginning after the date 
of the enactment of this Act.

SEC. 3. MODIFICATIONS TO ENCOURAGE CONTRIBUTIONS OF CAPITAL GAIN REAL 
              PROPERTY MADE FOR CONSERVATION PURPOSES.

    (a) Exclusion From Percentage Limitation.--Section 170(b)(1)(C) of 
the Internal Revenue Code of 1986 (relating to special limitation with 
respect to contributions described in subparagraph (A) of capital gain 
property) is amended by redesignating clause (iv) as clause (v) and by 
inserting after clause (iii) the following:
                            ``(iv) Clauses (i) and (ii) shall not apply 
                        to a contribution of capital gain property 
                        which is a qualified conservation contribution 
                        (as defined in subsection (h)).''.
    (b) Unlimited Carryover for Certain Conservation Contributions of 
Capital Gain Property.--Paragraph (1) of section 170(d) of the Internal 
Revenue Code of 1986 (relating to carryover of excess contributions) is 
amended by adding at the end the following:
                    ``(C) Unlimited carryover for certain conservation 
                contributions.--Subparagraph (A) shall not apply to a 
                contribution described in subsection (b)(1)(C)(iv). If 
                the amount of the contribution described in subsection 
                (b)(1)(C)(iv), payment of which is made within the 
                taxable year, exceeds the taxpayer's contribution base 
                for the taxable year, such excess shall be treated as a 
                contribution so described paid in each succeeding 
                taxable year, in order of time.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to contributions made in taxable years beginning after the date 
of the enactment of this Act.

SEC. 4. INCREASE IN CHARITABLE CONTRIBUTION LIMIT FOR FARMERS AND 
              RANCHERS DOING BUSINESS IN CORPORATE FORM.

    (a) In General.--Section 170(b)(1) of the Internal Revenue Code of 
1986 (relating to percentage limitation of individuals), as amended by 
section 2(a), is amended by redesignating subparagraph (G) as 
subparagraph (H) and by inserting after subparagraph (F) the following:
                    ``(G) Certain farmers and ranchers.--An eligible 
                farmer or rancher (as defined in subparagraph (F)) 
                shall be treated as an individual for purposes of this 
                section with respect to any qualified conservation 
                contribution.''
    (b) Conforming Amendment.--Section 170(b)(2) of the Internal 
Revenue Code of 1986 is amended by striking ``corporation,'' and 
inserting ``corporation (other than a corporation that is an eligible 
farmer or rancher as defined in paragraph (1)(F) with respect to a 
qualified conservation contribution),''.
    (c) Effective Date.--The amendments made by this section shall 
apply to donations of qualified conservation contributions (as defined 
in section 170(h) of the Internal Revenue Code of 1986) made after the 
date of the enactment of this Act, in taxable years ending after such 
date.
Answer:
Rural Heritage Conservation Act - Amends the Internal Revenue Code, with respect to farm and ranch land, to: (1) establish special rules for the charitable contribution of such land; (2) treat a farmer or rancher, for purposes of the charitable contribution limit, as an individual with respect to any such contribution; and (3) provide an unlimited carryover for certain conservation contributions of capital gain property.