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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. SIMPLIFIED TAX.

(a) In General.--Subtitle A of the Internal Revenue Code of 1986 is
amended to read as follows:

''Subtitle A--Income Taxes

''Chapter 1. Computation of taxable income.
''Chapter 2. Determination of tax liability.
''Chapter 3. Exempt organizations.
''Chapter 4. Withholding.
''CHAPTER 1--COMPUTATION OF TAXABLE INCOME

''Sec. 101. Nonbusiness taxable income defined.
''Sec. 102. Business receipts defined.
''Sec. 103. Cost of business inputs defined.
''Sec. 104. Cost of capital equipment, structures, and land defined.
''Sec. 105. Business taxable income defined.

''SEC. 101. NONBUSINESS TAXABLE INCOME DEFINED.

''(a) In General.--For purposes of this title, the term
'nonbusiness taxable income' means--
''(1) all compensation, and
''(2) any income other than compensation from whatever
source derived.
''(b) Compensation.--Compensation means all cash amounts paid by an
employer or received by an employee, including wages, salaries,
pensions, bonuses, prizes, and awards.
''(c) Certain Items Included.--Compensation includes--
''(1) the cash equivalent of any financial instrument
conveyed to an employee, measured as market value at the time
of conveyance; and
''(2) workman's compensation and other payments for
injuries or other compensation for damages.
''(d) Certain Items Excluded.--
''(1) Compensation.--Compensation excludes--
''(A) reimbursements to a taxpayer by an employer
for business expenses paid by the taxpayer in
connection with performance of services as an employee;
''(B) goods and services provided to employees by
employers, including but not limited to medical
benefits, insurance, meals, housing, recreational
facilities, and other fringe benefits; and
''(C) wages, salaries, and other payments for
services performed outside the United States.
''(2) Other income.--No gain from the sale or exchange of
the principal residence of a taxpayer shall be included in
income described in subsection (a)(2).

''SEC. 102. BUSINESS RECEIPTS DEFINED.

''Business receipts are the receipts of a business from the sale or
exchange of products or services produced in or passing through the
United States. Business receipts include--
''(1) gross revenue, excluding sales and excise taxes, from
the sale or exchange of goods and services;
''(2) fees, commissions, and similar receipts, if not
reported as compensation;
''(3) gross rents;
''(4) royalties;
''(5) gross receipts from the sale of plant, equipment, and
land;
''(6) the market value of goods, services, plant,
equipment, or land provided to its owners or employees;
''(7) the market value of goods, services, and equipment
delivered from the United States to points outside the United
States, if not included in sales; and
''(8) the market value of goods and services provided to
depositors, insurance policyholders, and others with a
financial claim upon the business, if not included in sales.

''SEC. 103. COST OF BUSINESS INPUTS DEFINED.

''(a) In General.--The cost of business inputs is the cost of
purchases of goods, services, and materials required for business
purposes.
''(b) Certain Items Included.--The cost of business inputs
includes--
''(1) the actual amount paid for goods, services, and
materials, whether or not resold during the year;
''(2) the market value of business inputs brought into the
United States; and
''(3) the actual cost, if reasonable, of travel and
entertainment expenses for business purposes.
''(c) Certain Items Excluded.--The cost of business inputs excludes
purchases of goods and services provided to employees or owners, unless
these are included in business receipts.

''SEC. 104. COST OF CAPITAL EQUIPMENT, STRUCTURES, AND LAND DEFINED.

''The cost of capital equipment, structures, and land includes any
purchases of these items for business purposes. In the case of
equipment brought into the United States, the cost is the market value
at time of entry into the United States.

''SEC. 105. BUSINESS TAXABLE INCOME DEFINED.

''Business taxable income is business receipts less the cost of
business inputs, less compensation paid to employees, and less the cost
of capital equipment, structures, and land.

''CHAPTER 2--DETERMINATION OF TAX LIABILITY

''Sec. 201. Personal allowance.
''Sec. 202. Nonbusiness tax.
''Sec. 203. Business tax.

''SEC. 201. PERSONAL ALLOWANCE.

''(a) In General.--The personal allowance of a taxpayer for any
taxable year is an amount equal to the sum of the allowance amounts for
the taxpayer, the spouse of the taxpayer if filing jointly, and each
dependent of the taxpayer.
''(b) Allowance Amount.--The allowance amount for any individual is
$4,000. Each year the allowance amount for taxable years beginning in
such year shall be the amount in effect for the preceding year,
increased by the proportional increase during the preceding year in the
Consumer Price Index.
''(c) Special Rules.--For purposes of this chapter--
''(1) a taxpayer is considered married if he was married at
the end of the year or if the taxpayer's spouse died during the
year,
''(2) a taxpayer is a head of a household if the taxpayer
is not married at the end of the year, and maintains as the
taxpayer's home a household which is the principal home of a
dependent of the taxpayer, and
''(3) a dependent is a son, stepson, daughter,
stepdaughter, mother, or father of the taxpayer, for whom the
taxpayer provides more than half support for a taxable year.

''SEC. 202. NONBUSINESS TAX.

''(a) In General.--There is hereby imposed a tax on the nonbusiness
taxable income of every person for each taxable year (reduced by the
amount of the personal allowance under section 201) a tax equal to--
''(1) 15 percent of so much of such income as does not
exceed the limit, plus
''(2) 25 percent of so much of such income as exceeds the
limit.
''(b) Limit.--For purposes of subsection (a)--
''(1) the limit for married taxpayers filing jointly, heads
of household, and surviving spouses is $100,000, and
''(2) the limit for any other taxpayer is $50,000.

''SEC. 203. BUSINESS TAX.

''(a) Business Defined.--Each sole proprietorship, partnership, and
corporation constitutes a business. Any organization or individual not
specifically exempt under chapter 3, with business receipts, is a
business.
''(b) Computation of Tax.--Each business will pay a tax of 19
percent of its business taxable income, or zero if business taxable
income is negative.
''(c) Filing Units.--A business may file any number of business tax
returns for its various subsidiaries or other units, provided that all
business receipts are reported in the aggregate, and provided that each
expenditure for business inputs is reported on no more than one return.
''(d) Carryforward of Losses.--When business taxable income is
negative, the negative amount may be used to offset positive taxes in
future years. The amount carried forward from one year to the next is
augmented according to an interest rate equal to the average daily
yield on 3-month Treasury Bills during the first year. There is no
limit to the amount or the duration of the carryforward.

''CHAPTER 3--EXEMPT ORGANIZATIONS

''Sec. 301. Exempt organizations.

''SEC. 301. EXEMPT ORGANIZATIONS.

''Organizations exempt from the business tax are--
''(1) State and local governments, and their subsidiary
units; and
''(2) educational, religious, charitable, philanthropic,
cultural, and community service organizations that do not
return income to individual or corporate owners.

''CHAPTER 4--WITHHOLDING

''Sec. 401. Withholding.

''SEC. 401. WITHHOLDING.

''Each employer, including exempt organizations, will withhold from
the wages, salaries, and pensions of its employees, and remit to the
Internal Revenue Service, an amount computed in the manner prescribed
in tables published by the Secretary. Every employee will receive a
credit against tax for the amount withheld.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 1993.
Solution:
Amends the Internal Revenue Code to provide for a simplified income tax. Allows a personal allowance of $4,000 for the taxpayer, spouse (if filing jointly), and each dependent. Adjusts such amount for inflation each year.
Imposes a nonbusiness tax on each person (reduced by the amount of the personal allowance) of 15 percent of income that does not exceed the limit, plus 25 percent of income that exceeds the limit. Specifies that limit as: (1) $100,000 for married taxpayers filing jointly, heads of household, and surviving spouses; and (2) $50,000 for any other taxpayer.
Imposes a tax on each business of 19 percent of taxable income, or zero if such income is negative. Allows the carryforward of losses.
Specifies tax-exempt organizations as: (1) State and local governments; and (2) educational, religious, charitable, philanthropic, cultural, and community service organizations that do not return income to individual or corporate owners.
Provides for tax withholding.