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.

This Act may be cited as the ''United States-Flag Merchant Marine
Revitalization Act of 1999''.

SEC. 2. AMENDMENTS OF MERCHANT MARINE ACT, 1936.

(a) Changes in Vessels to Which Capital Construction Funds Apply.--
(1) The second sentence of subsection (a) of section 607 of
the Merchant Marine Act, 1936 is amended by striking ''for
operation in the United States foreign, Great Lakes, or
noncontiguous domestic trade or in the fisheries of the United
States'' and inserting ''for operation in the fisheries of the
United States, or in the United States foreign, Great Lakes,
noncontiguous domestic trade, or other oceangoing domestic
trade between two coastal points in the United States or in
support of operations conducted on the Outer Continental
Shelf''.
(2) Paragraph (1) of section 607(k) of such Act (defining
eligible vessel) is amended to read as follows:
''(1) The term 'eligible vessel' means any vessel--
''(A) documented under the laws of the United
States, and
''(B) operated in the foreign or domestic commerce
of the United States or in the fisheries of the United
States.''.
(3) Paragraph (2)(C) of section 607(k) of such Act is
amended to read as follows:
''(C) which the person maintaining the fund agrees
with the Secretary of Commerce will be operated in the
fisheries of the United States, or in the United States
foreign, Great Lakes, noncontiguous domestic trade, or
other oceangoing domestic trade between two coastal
points in the United States or in support of operations
conducted on the Outer Continental Shelf.''.
(4) Section 607(k) of such Act is amended by striking
paragraph (8) and redesignating paragraph (9) as paragraph (8).
(5) The last sentence of paragraph (1) of section 607(f) of
such Act is amended by striking ''and containers'' each place
it appears.
(6) Paragraph (7) of section 607(k) of such Act is amended
by inserting ''containers or trailers intended for use as part
of the complement of one or more eligible vessels and'' before
''cargo handling''.
(7) Subsection (k) of section 607 of such Act (as amended
by paragraph (4)) is amended by adding at the end the following
new paragraph:
''(9) The terms 'foreign commerce' and 'foreign trade' have
the meanings given such terms in section 905, except that these
terms shall include commerce or trade between foreign ports.''.
(b) Treatment of Certain Lease Payments.--
(1) Paragraph (1) of section 607(f) of such Act is amended
by striking ''or'' at the end of subparagraph (B), by striking
the period at the end of subparagraph (C) and inserting '',
or'' and by inserting after subparagraph (C) the following new
subparagraph:
''(D) the payment of amounts which reduce the
principal amount (as determined under regulations
promulgated by the Secretary) of a qualified lease of a
qualified vessel or container which is part of the
complement of an eligible vessel.''.
(2) Paragraph (4) of section 607(g) of such Act is amended
by inserting ''or to reduce the principal amount of any
qualified lease'' after ''indebtedness''.
(3) Subsection (k) of section 607 of such Act is amended by
adding after paragraph (10) the following new paragraph:
''(11) The term 'qualified lease' means any lease with a
term of at least 5 years.''.
(c) Authority To Make Deposits Under the Tariff Act of 1930.--
(1) Paragraph (1) of section 607(b) of such Act is amended
by striking ''and'' at the end of subparagraph (C), by striking
the period at the end of subparagraph (D) and inserting '',
and'', and by adding at the end the following new subparagraph:
''(E) the amount elected for deposit under
subsection (i) of section 466 of the Tariff Act of 1930
(19 U.S.C 1466).''.
(2) Subparagraph (A) of section 607(e)(2) of such Act is
amended to read as follows:
''(A) amounts referred to in subsections (b)(1)(B)
and (E),''.
(d) Authority To Make Deposits for Prior Years Based on Audit
Adjustments.--Subsection (b) of section 607 of such Act is amended by
adding at the end thereof the following new paragraph:
''(4) To the extent permitted by joint regulations,
deposits may be made in excess of the limitation described in
paragraph (1) (and any limitation specified in the agreement)
for the taxable year if, by reason of a change in taxable
income for a prior taxable year that has become final pursuant
to a closing agreement or other similar agreement entered into
during the taxable year, the amount of the deposit could have
been made for such prior taxable year.''.
(e) Treatment of Capital Gains and Losses.--
(1) Paragraph (3) of section 607(e) of such Act is amended
to read as follows:
''(3) The capital gain account shall consist of--
''(A) amounts representing long-term capital gains
(as defined in section 1222 of such Code) on assets
held in the fund, reduced by
''(B) amounts representing long-term capital losses
(as defined in such section) on assets held in the
fund.''.
(2) Subparagraph (B) of section 607(e)(4) of such Act is
amended to read as follows:
''(B)(i) amounts representing short-term capital
gains (as defined in section 1222 of such Code) on
assets held in the fund, reduced by
''(ii) amounts representing short-term capital
losses (as defined in such section) on assets held in
the fund,''.
(3) Subparagraph (B) of section 607(h)(3) of such Act is
amended by striking ''gain'' and all that follows and inserting
''long-term capital gain (as defined in section 1222 of such
Code), and''.
(4) The last sentence of subparagraph (A) of section
607(h)(6) of such Act is amended by striking ''20 percent (34
percent in the case of a corporation)'' and inserting ''the
rate applicable to net capital gain under section 1(h)(1)(C) or
1201(a) of such Code, as the case may be''.
(f) Computation of Interest With Respect to Nonqualified
Withdrawal.--
(1) Subparagraph (C) of section 607(h)(3) of such Act is
amended--
(A) by striking clause (i) and inserting the
following new clause:
''(i) no addition to the tax shall be
payable under section 6651 of such Code, and'',
and
(B) by striking ''paid at the applicable rate (as
defined in paragraph (4))'' in clause (ii) and
inserting ''paid in accordance with section 6601 of
such Code''.
(2) Subsection (h) of section 607 of such Act is amended by
striking paragraph (4) and by redesignating paragraphs (5) and
(6) as paragraphs (4) and (5), respectively.
(3) Subparagraph (A) of section 607(h)(5) of such Act, as
redesignated by paragraph (2), is amended by striking
''paragraph (5)'' and inserting ''paragraph (4)''.
(g) Other Changes.--
(1) Section 607 of such Act is amended by striking ''the
Internal Revenue Code of 1954'' each place it appears and
inserting ''the Internal Revenue Code of 1986''.
(2) Subsection (c) of section 607 of such Act is amended by
striking ''interest-bearing securities approved by the
Secretary'' and inserting ''interest-bearing securities and
other income-producing assets (including accounts receivable)
approved by the Secretary''.

SEC. 3. AMENDMENTS OF INTERNAL REVENUE CODE OF 1986.

(a) Treatment of Certain Lease Payments.--
(1) Paragraph (1) of section 7518(e) of the Internal
Revenue Code of 1986 is amended by striking ''or'' at the end
of subparagraph (B), by striking the period at the end of
subparagraph (C) and inserting '', or'', and by inserting after
subparagraph (C) the following new subparagraph:
''(D) the payments of amounts which reduce the
principal amount (as determined under regulations) of a
qualified lease of a qualified vessel or container
which is part of the complement of an eligible
vessel.''.
(2) Paragraph (4) of section 7518(f) of such Code is
amended by inserting ''or to reduce the principal amount of any
qualified lease'' after ''indebtedness''.
(b) Authority To Make Deposits Under the Tariff Act of 1930.--
(1) Paragraph (1) of section 7518(a) of such Code is
amended by striking ''and'' at the end of subparagraph (C), by
striking the period at the end of subparagraph (D) and
inserting '', and'', and by adding at the end the following new
subparagraph:
''(E) the amount elected for deposit under
subsection (i) of section 466 of the Tariff Act of 1930
(19 U.S.C 1466).''.
(2) Subparagraph (A) of section 7518(d)(2) of such Code is
amended to read as follows:
''(A) amounts referred to in subsections (a)(1)(B)
and (E).''.
(c) Authority To Make Deposits for Prior Years Based on Audit
Adjustments.--Subsection (a) of section 7518 of such Code is amended by
adding at the end thereof the following new paragraph:
''(4) To the extent permitted by joint regulations,
deposits may be made in excess of the limitation described in
paragraph (1) (and any limitation specified in the agreement)
for the taxable year if, by reason of a change in taxable
income for a prior taxable year that has become final pursuant
to a closing agreement or other similar agreement entered into
during the taxable year, the amount of the deposit could have
been made for such prior taxable year.''.
(d) Treatment of Capital Gains and Losses.--
(1) Paragraph (3) of section 7518(d) of such Code is
amended to read as follows:
''(3) Capital gain account.--The capital gain account shall
consist of--
''(A) amounts representing long-term capital gains
(as defined in section 1222) on assets held in the
fund, reduced by
''(B) amounts representing long-term capital losses
(as defined in such section) on assets held in the
fund.
(2) Subparagraph (B) of section 7518(d)(4) of such Code is
amended to read as follows:
''(B)(i) amounts representing short-term capital
gains (as defined in section 1222) on assets held in
the fund, reduced by
''(ii) amounts representing short-term capital
losses (as defined in such section) on assets held in
the fund,''.
(3) Subparagraph (B) of section 7518(g)(3) of such Code is
amended by striking ''gain'' and all that follows and inserting
''long-term capital gain (as defined in section 1222), and''.
(4) The last sentence of subparagraph (A) of section
7518(g)(6) of such Code is amended by striking ''20 percent (34
percent in the case of a corporation)'' and inserting ''the
rate applicable to net capital gain under such section
1(h)(1)(C) or 1201(a), as the case may be''.
(e) Computation of Interest With Respect to Nonqualified
Withdrawals.--
(1) Subparagraph (C) of section 7518(g)(3) of such Code is
amended--
(A) by striking clause (i) and inserting the
following new clause:
''(i) no addition to the tax shall be
payable under section 6651, and'', and
(B) by striking ''paid at the applicable rate (as
defined in paragraph (4))'' in clause (ii) and
inserting ''paid in accordance with section 6601''.
(2) Subsection (g) of section 7518 of such Code is amended
by striking paragraph (4) and by redesignating paragraphs (5)
and (6) as paragraphs (4) and (5), respectively.
(3) Subparagraph (A) of section 7518(g)(5) of such Code, as
redesignated by paragraph (2), is amended by striking
''paragraph (5)'' and inserting ''paragraph (4)''.
(f) Other Changes.--
(1) Paragraph (2) of section 7518(b) of such Code is
amended by striking ''interest-bearing securities approved by
the Secretary'' and inserting ''interest-bearing securities and
other income-producing assets (including accounts receivable)
approved by the Secretary''.
(2) Paragraph (1) of section 7518(e) of such Code is
amended by striking ''and containers'' each place it appears.
(3) Subsection (i) of section 7518 of such Code is amended
by striking ''this section'' and inserting ''the United States-
Flag Merchant Marine Revitalization Act of 1999''.
(4) Subparagraph (B) of section 543(a)(1) of such Code is
amended to read as follows:
''(B) interest on amounts set aside in a capital
construction fund under section 607 of the Merchant
Marine Act, 1936 (46 App. U.S.C. 1177), or in a
construction reserve fund under section 511 of such Act
(46 App. U.S.C. 1161),''.
(5) Subsection (c) of section 56 of such Code is amended by
striking paragraph (2) and by redesignating paragraph (3) as
paragraph (2).

SEC. 4. AMENDMENT TO THE TARIFF ACT OF 1930.

Section 466 of the Tariff Act of 1930 (19 U.S.C. 1466) is amended
by adding at the end the following new subsection:
''(i) Election To Deposit Duty Into a Capital Construction Fund in
Lieu of Payment to the Secretary of the Treasury.--At the election of
the owner or master of any vessel referred to in subsection (a) of this
section which is an eligible vessel (as defined in section 607(k) of
the Merchant Marine Act, 1936), the portion of any duty imposed by
subsection (a) which is deposited in a fund established under section
607 of such Act shall be treated as paid to the Secretary of the
Treasury in satisfaction of the liability for such duty.''.

SEC. 5. EFFECTIVE DATE.

(a) In General.--Except as otherwise provided in this section, the
amendments made by this Act shall apply to taxable years beginning
after the date of the enactment of this Act.
(b) Changes in Computation of Interest.--The amendments made by
sections 2(f) and 3(e) shall apply to withdrawals made after December
31, 1998, including for purposes of computing interest on such a
withdrawal for periods on or before such date.
(c) Qualified Leases.--The amendments made by sections 2(b) and
3(a) shall apply to leases in effect on, or entered into after,
December 31, 1998.
(d) Amendment to the Tariff Act of 1930.--The amendment made by
section 4 shall apply with respect to entries not yet liquidated by
December 31, 1998, and to entries made on or after such date.
Answer:
United States-Flag Merchant Marine Revitalization Act of 1999 - Amends the Merchant Marine Act, 1936 to add to the list of vessels for which a capital construction fund may be established vessels that are for operation in oceangoing domestic trade between two coastal points in the United States or in support of operations conducted on the Outer Continental Shelf.
Redefines "eligible vessel" to eliminate references to being constructed or reconstructed in the United States. Revises the definition of "qualified vessel" to: (1) add references to such trade and operations; and (2) mandate an agreement with the Secretary of Commerce. (Current law mandates an agreement with the Secretary of Commerce regarding fisheries vessels and with the Secretary of Transportation regarding all other vessels.) Removes the definition of "noncontiguous trade."
Removes references to containers from provisions requiring that, in order for a withdrawal for a barge or container to be a qualified withdrawal (and except to the extent provided in regulations), the barge or container must have been constructed in the United States. Adds containers and trailers that are part of an eligible vessel's complement to the definition of "vessel."
Defines "foreign commerce" and "foreign trade."
Adds as qualified withdrawals from such funds payments that reduce the principal amount of a qualified lease of a qualified vessel or container that is part of an eligible vessel's complement. Adds references to payments to reduce the principal amount of any qualified lease to provisions regulating the tax treatment of qualified withdrawals. Defines "qualified lease" as any lease with a term of at least five years.
Adds the amount elected for deposit under specified provisions of the Tariff Act of 1930 to the list of amounts, the sum of which is the limit on deposits to a fund in any taxable year. Includes that amount in the capital account. Allows deposits in excess of the limit if a change in taxable income for a prior taxable year is such that a deposit could have been made for that prior year.
Modifies: (1) the contents of the capital gain and ordinary income accounts; (2) the tax treatment of nonqualified withdrawals from the capital gain account; (3) requirements regarding the tax rate on nonqualified withdrawals; and (4) requirements regarding unqualified withdrawal interest payable under specified provisions of the Internal Revenue Code.
Allows amounts in such funds to be invested in income-producing assets (including accounts receivable) approved by the Secretaries of Commerce (for fishing vessels) or Transportation (for all other vessels).
Amends the Internal Revenue Code to deem withdrawals qualified if they are for payments that reduce the principal of a qualified lease of a qualified vessel or container that is part of an eligible vessel's complement. Allows, if a qualified withdrawal is made from the ordinary income or capital gain accounts and used to reduce such principal, a reduction in the basis of vessels, barges, and containers owned by the person maintaining the fund.
Adds the amount elected for deposit under specified provisions of the Tariff Act of 1930 to the list of amounts, the sum of which is the limit on deposits to a fund in any taxable year.
Modifies the contents of the capital account.
Allows deposits in excess of the limit if a change in taxable income for a prior taxable year is such that a deposit could have been made for that prior year.
Modifies: (1) the contents of the capital gain and ordinary income accounts; (2) the tax treatment of nonqualified withdrawals from the capital gain account; (3) requirements regarding the tax rate on nonqualified withdrawals; and (4) requirements regarding unqualified withdrawal interest payable under specified provisions of the Code.
Allows amounts in such funds to be invested in income-producing assets (including accounts receivable) approved by the Secretaries of Commerce (for fishing vessels) or Transportation (for all other vessels).
Modifies requirements regarding qualified withdrawals and containers that are part of the complement of a qualified vessel.
Links definitions in related provisions of the Merchant Marine Act, 1936 to definitions in related provisions of the Internal Revenue Code.
Removes provisions relating to marine capital construction funds from provisions regarding the determination of the alternative minimum taxable income of a corporation.
Amends the Tariff Act of 1930 to allow the owner or master of a vessel, documented under U.S. laws to engage in foreign or coasting trade, that has purchased equipment or repairs in a foreign country to deposit the ad valorem duty on the value of the equipment or repairs in a capital construction fund rather than paying them to the Secretary of the Treasury.