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In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

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.
Solution: 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.
Why? 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.

New input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Close Big Oil Tax Loopholes Act''.

SEC. 2. LIMITATION ON DEDUCTION FOR INTANGIBLE DRILLING AND DEVELOPMENT
COSTS.

(a) In General.--Section 263(c) of the Internal Revenue Code of
1986 is amended by adding at the end the following new sentence: ''This
subsection shall not apply to amounts paid or incurred by a taxpayer in
any taxable year in which such taxpayer is an applicable large taxpayer
(as defined in section 193(d)(2)).''.
(b) Effective Date.--The amendment made by this section shall apply
to amounts paid or incurred in taxable years beginning after December
31, 2010.

SEC. 3. LIMITATION ON DEDUCTION FOR TERTIARY INJECTANTS.

(a) In General.--Section 193 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
''(d) Application With Respect to Certain Large Taxpayers.--
''(1) In general.--This section shall not apply to amounts
paid or incurred by a taxpayer in any taxable year in which
such taxpayer is an applicable large taxpayer.
''(2) Applicable large taxpayer.--For purposes of this
section, the term 'applicable large taxpayer' means, with
respect to any taxable year, any taxpayer with gross revenues
for such taxable year in excess of $100,000,000.''.
(b) Effective Date.--The amendment made by this section shall apply
to amounts paid or incurred in taxable years beginning after December
31, 2010.

SEC. 4. LIMITATION ON EXCEPTION FROM PASSIVE ACTIVITY RULES FOR WORKING
INTERESTS IN OIL OR GAS PROPERTY.

(a) In General.--Paragraph (3) of section 469(c) of the Internal
Revenue Code of 1986 is amended--
(1) in subparagraph (A), by striking ''the taxpayer'' and
inserting ''a taxpayer (other than an a taxpayer who is an
applicable large taxpayer (as defined in section 193(d)(2)) for
the taxable year)'', and
(2) in subparagraph (B), by inserting ''other than an a
taxpayer who is an applicable large taxpayer (as so defined)
for the taxable year'' after ''any taxpayer''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2010.

SEC. 5. LIMITATION ON PERCENTAGE DEPLETION ALLOWANCE FOR OIL AND GAS
WELLS.

(a) In General.--Section 613A of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
''(f) Application With Respect to Certain Large Taxpayers.--In the
case of any taxable year in which the taxpayer is an applicable large
taxpayer (as defined in section 193(d)(2)), the allowance for
percentage depletion shall be zero.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2010.

SEC. 6. LIMITATION ON DEDUCTION FOR INCOME ATTRIBUTABLE TO DOMESTIC
PRODUCTION OF OIL, NATURAL GAS, OR PRIMARY PRODUCTS
THEREOF.

(a) Denial of Deduction.--Paragraph (4) of section 199(c) of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new subparagraph:
''(E) Special rule for certain oil and gas
income.--In the case of any taxpayer who is an
applicable large taxpayer (as defined in section
193(d)(2)) for the taxable year, the term 'domestic
production gross receipts' shall not include gross
receipts from the production, transportation, or
distribution of oil, natural gas, or any primary
product (within the meaning of subsection (d)(9))
thereof.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2010.

SEC. 7. EXPANSION OF 7-YEAR AMORTIZATION OF GEOLOGICAL AND GEOPHYSICAL
EXPENDITURES TO APPLICABLE LARGE TAXPAYERS.

(a) In General.--Subparagraph (A) of section 167(h)(5) of the
Internal Revenue Code of 1986 is amended by inserting ''or an
applicable large taxpayer (as defined in section 193(d)(2))'' after
''major integrated oil company''.
(b) Conforming Amendment.--The heading for paragraph (5) of section
167(h) of such Code is amended by inserting ''and applicable large
taxpayers'' after ''oil companies''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after
December 31, 2010.

SEC. 8. TAX ON CRUDE OIL AND NATURAL GAS PRODUCED FROM THE OUTER
CONTINENTAL SHELF IN THE GULF OF MEXICO.

(a) In General.--Subtitle E of the Internal Revenue Code of 1986
(relating to alcohol, tobacco, and certain other excise taxes) is
amended by adding at the end the following new chapter:

''CHAPTER 56--TAX ON SEVERANCE OF CRUDE OIL AND NATURAL GAS FROM THE
OUTER CONTINENTAL SHELF IN THE GULF OF MEXICO

''Sec. 5896. Imposition of tax.
''Sec. 5897. Taxable crude oil or natural gas and removal price.
''Sec. 5898. Special rules and definitions.

''SEC. 5896. IMPOSITION OF TAX.

''(a) In General.--In addition to any other tax imposed under this
title, there is hereby imposed a tax equal to 13 percent of the removal
price of any taxable crude oil or natural gas removed from the premises
during any taxable period.
''(b) Credit for Federal Royalties Paid.--
''(1) In general.--There shall be allowed as a credit
against the tax imposed by subsection (a) with respect to the
production of any taxable crude oil or natural gas an amount
equal to the aggregate amount of royalties paid under Federal
law with respect to such production.
''(2) Limitation.--The aggregate amount of credits allowed
under paragraph (1) to any taxpayer for any taxable period
shall not exceed the amount of tax imposed by subsection (a)
for such taxable period.
''(c) Tax Paid by Producer.--The tax imposed by this section shall
be paid by the producer of the taxable crude oil or natural gas.

''SEC. 5897. TAXABLE CRUDE OIL OR NATURAL GAS AND REMOVAL PRICE.

''(a) Taxable Crude Oil or Natural Gas.--For purposes of this
chapter, the term 'taxable crude oil or natural gas' means crude oil or
natural gas which is produced from Federal submerged lands on the outer
Continental Shelf in the Gulf of Mexico pursuant to a lease entered
into with the United States which authorizes the production.
''(b) Removal Price.--For purposes of this chapter--
''(1) In general.--Except as otherwise provided in this
subsection, the term 'removal price' means--
''(A) in the case of taxable crude oil, the amount
for which a barrel of such crude oil is sold, and
''(B) in the case of taxable natural gas, the
amount per 1,000 cubic feet for which such natural gas
is sold.
''(2) Sales between related persons.--In the case of a sale
between related persons, the removal price shall not be less
than the constructive sales price for purposes of determining
gross income from the property under section 613.
''(3) Oil or gas removed from property before sale.--If
crude oil or natural gas is removed from the property before it
is sold, the removal price shall be the constructive sales
price for purposes of determining gross income from the
property under section 613.
''(4) Refining begun on property.--If the manufacture or
conversion of crude oil into refined products begins before
such oil is removed from the property--
''(A) such oil shall be treated as removed on the
day such manufacture or conversion begins, and
''(B) the removal price shall be the constructive
sales price for purposes of determining gross income
from the property under section 613.
''(5) Property.--The term 'property' has the meaning given
such term by section 614.

''SEC. 5898. SPECIAL RULES AND DEFINITIONS.

''(a) Administrative Requirements.--
''(1) Withholding and deposit of tax.--The Secretary shall
provide for the withholding and deposit of the tax imposed
under section 5896 on a quarterly basis.
''(2) Records and information.--Each taxpayer liable for
tax under section 5896 shall keep such records, make such
returns, and furnish such information (to the Secretary and to
other persons having an interest in the taxable crude oil or
natural gas) with respect to such oil as the Secretary may by
regulations prescribe.
''(3) Taxable periods; return of tax.--
''(A) Taxable period.--Except as provided by the
Secretary, each calendar year shall constitute a
taxable period.
''(B) Returns.--The Secretary shall provide for the
filing, and the time for filing, of the return of the
tax imposed under section 5896.
''(b) Definitions.--For purposes of this chapter--
''(1) Producer.--The term 'producer' means the holder of
the economic interest with respect to the crude oil or natural
gas.
''(2) Crude oil.--The term 'crude oil' includes crude oil
condensates and natural gasoline.
''(3) Premises and crude oil product.--The terms 'premises'
and 'crude oil product' have the same meanings as when used for
purposes of determining gross income from the property under
section 613.
''(c) Adjustment of Removal Price.--In determining the removal
price of oil or natural gas from a property in the case of any
transaction, the Secretary may adjust the removal price to reflect
clearly the fair market value of oil or natural gas removed.
''(d) Regulations.--The Secretary shall prescribe such regulations
as may be necessary or appropriate to carry out the purposes of this
chapter.''.
(b) Deductibility of Tax.--The first sentence of section 164(a) of
the Internal Revenue Code of 1986 (relating to deduction for taxes) is
amended by inserting after paragraph (5) the following new paragraph:
''(6) The tax imposed by section 5896(a) (after application
of section 5896(b)) on the severance of crude oil or natural
gas from the outer Continental Shelf in the Gulf of Mexico.''.
(c) Clerical Amendment.--The table of chapters for subtitle E of
such Code is amended by adding at the end the following new item:

''Chapter 56. Tax on severance of crude
oil and natural gas from the
outer Continental Shelf in the
Gulf of Mexico.''.
(d) Effective Date.--The amendments made by this section shall
apply to crude oil or natural gas removed after the date of the
enactment of this Act.

SEC. 9. MODIFICATIONS OF FOREIGN TAX CREDIT RULES APPLICABLE TO LARGE
INTEGRATED OIL COMPANIES WHICH ARE DUAL CAPACITY
TAXPAYERS.

(a) In General.--Section 901 of the Internal Revenue Code of 1986
(relating to credit for taxes of foreign countries and of possessions
of the United States) is amended by redesignating subsection (m) as
subsection (n) and by inserting after subsection (l) the following new
subsection:
''(m) Special Rules Relating to Large Integrated Oil Companies
Which Are Dual Capacity Taxpayers.--
''(1) General rule.--Notwithstanding any other provision of
this chapter, any amount paid or accrued by a dual capacity
taxpayer which is a large integrated oil company to a foreign
country or possession of the United States for any period shall
not be considered a tax--
''(A) if, for such period, the foreign country or
possession does not impose a generally applicable
income tax, or
''(B) to the extent such amount exceeds the amount
(determined in accordance with regulations) which--
''(i) is paid by such dual capacity
taxpayer pursuant to the generally applicable
income tax imposed by the country or
possession, or
''(ii) would be paid if the generally
applicable income tax imposed by the country or
possession were applicable to such dual
capacity taxpayer.
Nothing in this paragraph shall be construed to imply the
proper treatment of any such amount not in excess of the amount
determined under subparagraph (B).
''(2) Dual capacity taxpayer.--For purposes of this
subsection, the term 'dual capacity taxpayer' means, with
respect to any foreign country or possession of the United
States, a person who--
''(A) is subject to a levy of such country or
possession, and
''(B) receives (or will receive) directly or
indirectly a specific economic benefit (as determined
in accordance with regulations) from such country or
possession.
''(3) Generally applicable income tax.--For purposes of
this subsection--
''(A) In general.--The term 'generally applicable
income tax' means an income tax (or a series of income
taxes) which is generally imposed under the laws of a
foreign country or possession on income derived from
the conduct of a trade or business within such country
or possession.
''(B) Exceptions.--Such term shall not include a
tax unless it has substantial application, by its terms
and in practice, to--
''(i) persons who are not dual capacity
taxpayers, and
''(ii) persons who are citizens or
residents of the foreign country or possession.
''(4) Large integrated oil company.--For purposes of this
subsection, the term 'large integrated oil company' means, with
respect to any taxable year, an integrated oil company (as
defined in section 291(b)(4)) which--
''(A) had gross receipts in excess of
$1,000,000,000 for such taxable year, and
''(B) has an average daily worldwide production of
crude oil of at least 500,000 barrels for such taxable
year.''.
(b) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to taxes paid or accrued in taxable years beginning after
the date of the enactment of this Act.
(2) Contrary treaty obligations upheld.--The amendments
made by this section shall not apply to the extent contrary to
any treaty obligation of the United States.
Solution:
Close Big Oil Tax Loopholes Act - Amends the Internal Revenue Code to deny to taxpayers with gross revenues in excess of $100 million in a taxable year (applicable large taxpayers): (1) the tax deduction for intangible drilling and development costs; (2) the tax deduction for qualified tertiary injectant expenses; (3) the exemption from restrictions on the deductibility of passive losses; (4) the percentage depletion allowance for oil and gas wells; and (5) the tax deduction for income attributable to domestic production of oil, natural gas, or primary products thereof.

Requires applicable large taxpayers to amortize their geological and geophysical expenditures over a seven-year period.

Imposes on producers of taxable crude oil or natural gas a 13% excise tax on the removal price of such oil and natural gas produced from lands on the Outer Continental Shelf in the Gulf of Mexico. Allows a nonrefundable credit against such tax for royalties paid under federal law with respect to the production of such crude oil and natural gas.

Denies a foreign tax credit to any large integrated oil company that is subject to a levy of a foreign country or possession of the United States and receives an economic benefit from such country or possession (dual capacity taxpayer) if such country or possession does not impose a generally applicable income tax.