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

Let me give you an 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.
The answer to this example can be: 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.
Here is 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.

OK. solve this:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

(a) Short Title.--This Act may be cited as the ''Individual
Retirement Account Equity and Enhancement Act of 1994''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.

SEC. 2. HOMEMAKERS ELIGIBLE FOR FULL IRA DEDUCTION.

(a) Spousal IRA Computed on Basis of Compensation of Both
Spouses.--Subsection (c) of section 219 (relating to special rules for
certain married individuals) is amended to read as follows:
''(c) Special Rules for Certain Married Individuals.--
''(1) In general.--In the case of an individual to whom
this paragraph applies for the taxable year, the limitation of
paragraph (1) of subsection (b) shall be equal to the lesser
of--
''(A) $2,000, or
''(B) the sum of--
''(i) the compensation includible in such
individual's gross income for the taxable year,
plus
''(ii) the compensation includible in the
gross income of such individual's spouse for
the taxable year reduced by the amount
allowable as a deduction under subsection (a)
to such spouse for such taxable year.
''(2) Individuals to whom paragraph (1) applies.--Paragraph
(1) shall apply to any individual if--
''(A) such individual files a joint return for the
taxable year, and
''(B) the amount of compensation (if any)
includible in such individual's gross income for the
taxable year is less than the compensation includible
in the gross income of such individual's spouse for the
taxable year.''
(b) Conforming Amendments.--
(1) Paragraph (2) of section 219(f) (relating to other
definitions and special rules) is amended by striking
''subsections (b) and (c)'' and inserting ''subsection (b)''.
(2) Section 408(d)(5) is amended by striking ''$2,250'' and
inserting ''$2,000''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1994.

SEC. 3. DISTRIBUTIONS FROM CERTAIN PLANS MAY BE USED WITHOUT PENALTY TO
PURCHASE FIRST HOMES, TO PAY HIGHER EDUCATION OR
QUALIFIED LONG-TERM CARE EXPENSES, OR BY THE LONG-TERM
UNEMPLOYED.

(a) In General.--Paragraph (2) of section 72(t) (relating to
exceptions to 10-percent additional tax on early distributions from
qualified retirement plans) is amended by adding at the end the
following new subparagraph:
''(D) Distributions from certain plans for first home
purchases or educational or long-term care expenses.--
Distributions to an individual from an individual retirement
plan, or from amounts attributable to employer contributions
made pursuant to elective deferrals described in subparagraph
(A) or (C) of section 402(g)(3) or section 501(c)(18)(D)(iii)--
''(i) which are qualified first-time homebuyer
distributions (as defined in paragraph (6)), or
''(ii) to the extent such distributions do not
exceed the sum of the qualified higher education
expenses (as defined in paragraph (7)) and the
qualified long-term care expenses (as defined in
paragraph (8)) of the taxpayer for the taxable year.''
(b) Definitions.--Section 72(t) is amended by adding at the end the
following new paragraphs:
''(6) Qualified first-time homebuyer distributions.--For
purposes of paragraph (2)(D)(i)--
''(A) In general.--The term 'qualified first-time
homebuyer distribution' means any payment or
distribution received by an individual to the extent
such payment or distribution is used by the individual
before the close of the 60th day after the day on which
such payment or distribution is received to pay
qualified acquisition costs with respect to a principal
residence of a first-time homebuyer who is such
individual, the spouse of such individual, or the child
or grandchild of such individual or the individual's
spouse.
''(B) Qualified acquisition costs.--For purposes of
this paragraph, the term 'qualified acquisition costs'
means the costs of acquiring, constructing, or
reconstructing a residence. Such term includes any
usual or reasonable settlement, financing, or other
closing costs.
''(C) First-time homebuyer; other definitions.--For
purposes of this paragraph--
''(i) First-time homebuyer.--The term
'first-time homebuyer' means any individual
if--
''(I) such individual (and if
married, such individual's spouse) had
no present ownership interest in a
principal residence during the 3-year
period ending on the date of
acquisition of the principal residence
to which this paragraph applies, and
''(II) subsection (a)(6), (h), or
(k) of section 1034 did not suspend the
running of any period of time specified
in section 1034 with respect to such
individual on the day before the date
the distribution is applied pursuant to
subparagraph (A)(ii).
''(ii) Principal residence.--The term
'principal residence' has the same meaning as
when used in section 1034.
''(iii) Date of acquisition.--The term
'date of acquisition' means the date--
''(I) on which a binding contract
to acquire the principal residence to
which subparagraph (A) applies is
entered into, or
''(II) on which construction or
reconstruction of such a principal
residence is commenced.
''(D) Special rule where delay in acquisition.--If
any distribution from any individual retirement plan
fails to meet the requirements of subparagraph (A)
solely by reason of a delay or cancellation of the
purchase or construction of the residence, the amount
of the distribution may be contributed to an individual
retirement plan as provided in section 408(d)(3)(A)(i)
(determined by substituting '120 days' for '60 days' in
such section), except that--
''(i) section 408(d)(3)(B) shall not be
applied to such contribution, and
''(ii) such amount shall not be taken into
account in determining whether section
408(d)(3)(A)(i) applies to any other amount.
''(7) Qualified higher education expenses.--For purposes of
paragraph (2)(D)(ii)--
''(A) In general.--The term 'qualified higher
education expenses' means tuition, fees, books,
supplies, and equipment required for the enrollment or
attendance of--
''(i) the taxpayer,
''(ii) the taxpayer's spouse, or
''(iii) the child (as defined in section
151(c)(3)) or grandchild of the taxpayer or the
taxpayer's spouse,
at an eligible educational institution (as defined in
section 135(c)(3)).
''(B) Coordination with savings bond provisions.--
The amount of qualified higher education expenses for
any taxable year shall be reduced by any amount
excludable from gross income under section 135.
''(8) Qualified long-term care expenses.--For purposes of
paragraph (2)(D)(ii)--
''(A) In general.--The term 'qualified long-term
care expenses' means amounts paid or incurred for
qualified long-term care services, including amounts
for insurance covering such services.
''(B) Qualified long-term care services.--For
purposes of subparagraph (A)--
''(i) In general.--The term 'qualified
long-term care services' means necessary
diagnostic, preventive, therapeutic,
rehabilitative, and maintenance (including
personal care) services--
''(I) which are required by an
individual during any period during
which such individual is a functionally
impaired individual,
''(II) which have as their primary
purpose the provision of needed
assistance with 1 or more activities of
daily living which a functionally
impaired individual is certified as
being unable to perform under clause
(ii)(I), and
''(III) which are provided pursuant
to a continuing plan of care prescribed
by a licensed health care practitioner
(other than a relative of such
individual).
''(ii) Functionally impaired individual.--
''(I) In general.--The term
'functionally impaired individual'
means any individual who is certified
by a licensed health care practitioner
(other than a relative of such
individual) as being unable to perform,
without substantial assistance from
another individual (including
assistance involving verbal reminding,
physical cueing, or substantial
supervision), at least 3 activities of
daily living described in clause (iii).
''(II) Special rule for home health
care services.--In the case of services
which are provided during any period
during which an individual is residing
within the individual's home (whether
or not the services are provided within
the home), subclause (I) shall be
applied by substituting '2' for '3'.
For purposes of this subclause, a
nursing home or similar facility shall
not be treated as a home.
''(iii) Activities of daily living.--Each
of the following is an activity of daily
living:
''(I) Eating.
''(II) Transferring.
''(III) Toileting.
''(IV) Dressing.
''(V) Bathing.
''(C) Licensed health care practitioner.--For
purposes of subparagraph (B)--
''(i) In general.--The term 'licensed
health care practitioner' means--
''(I) a physician or registered
professional nurse,
''(II) a qualified community care
case manager (as defined in clause
(ii)), or
''(III) any other individual who
meets such requirements as may be
prescribed by the Secretary after
consultation with the Secretary of
Health and Human Services.
''(ii) Qualified community care case
manager.--The term 'qualified community care
case manager' means an individual or entity
which--
''(I) has experience or has been
trained in providing case management
services and in preparing individual
care plans;
''(II) has experience in assessing
individuals to determine their
functional and cognitive impairment;
''(III) is not a relative of the
individual receiving case management
services; and
''(IV) meets such requirements as
may be prescribed by the Secretary
after consultation with the Secretary
of Health and Human Services.
''(D) Relative.--For purposes of this paragraph,
the term 'relative' means an individual bearing a
relationship to another individual which is described
in paragraphs (1) through (8) of section 152(a).''
(c) Penalty-Free Distributions for Certain Unemployed
Individuals.--Paragraph (2) of section 72(t) is amended by adding at
the end the following new subparagraph:
''(E) Distributions to unemployed individuals.--A
distribution from an individual retirement plan to an
individual after separation from employment, if--
''(i) such individual has received
unemployment compensation for 12 consecutive
weeks under any Federal or State unemployment
compensation law by reason of such separation,
and
''(ii) such distributions are made during
any taxable year during which such unemployment
compensation is paid or the succeeding taxable
year.''
(d) Conforming Amendments.--
(1) Section 401(k)(2)(B)(i) is amended by striking ''or''
at the end of subclause (III), by striking ''and'' at the end
of subclause (IV) and inserting ''or'', and by inserting after
subclause (IV) the following new subclause:
''(V) the date on which qualified
first-time homebuyer distributions (as
defined in section 72(t)(6)), or
distributions for qualified higher
education expenses (as defined in
section 72(t)(7)), or for qualified
long-term care expenses (as defined in
section 72(t)(18)), are made, and''.
(2) Section 403(b)(11) is amended by striking ''or'' at the
end of subparagraph (A), by striking the period at the end of
subparagraph (B) and inserting '', or'', and by inserting after
subparagraph (B) the following new subparagraph:
''(C) for qualified first-time homebuyer
distributions (as defined in section 72(t)(6)) or for
the payment of qualified higher education expenses (as
defined in section 72(t)(7)) or qualified long-term
care expenses (as defined in section 72(t)(8)).''
(e) Effective Date.--The amendments made by this section shall
apply to payments and distributions after the date of the enactment of
this Act.
Answer:
Individual Retirement Account Equity and Enhancement Act of 1994 - Amends the Internal Revenue Code to allow certain spouses a deduction for contributions to an individual retirement account.
Allows distribution from certain retirement plans without penalty to purchase first homes, pay higher education expenses and qualified long-term care expenses, and assist certain unemployed individuals.