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; REFERENCES.

(a) Short Title.--This Act may be cited as the ''Armed Forces Tax
Fairness Act of 2003''.
(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. SPECIAL RULE FOR MEMBERS OF UNIFORMED SERVICES AND FOREIGN
SERVICE IN DETERMINING EXCLUSION OF GAIN FROM SALE OF
PRINCIPAL RESIDENCE.

(a) In General.--Subsection (d) of section 121 of the Internal
Revenue Code of 1986 (relating to exclusion of gain from sale of
principal residence) is amended by adding at the end the following new
paragraph:
''(10) Members of uniformed services and foreign service.--
''(A) In general.--At the election of an individual
with respect to a property, the running of the 5-year
period referred to in subsections (a) and (c)(1)(B) and
paragraph (7) of this subsection with respect to such
property shall be suspended during any period that such
individual or such individual's spouse is serving on
qualified official extended duty as a member of the
uniformed services or of the Foreign Service.
''(B) Maximum period of suspension.--Such 5-year
period shall not be extended more than 5 years by
reason of subparagraph (A).
''(C) Qualified official extended duty.--For
purposes of this paragraph--
''(i) In general.--The term 'qualified
official extended duty' means any extended duty
while serving at a duty station which is at
least 150 miles from such property or while
residing under Government orders in Government
quarters.
''(ii) Uniformed services.--The term
'uniformed services' has the meaning given such
term by section 101(a)(5) of title 10, United
States Code, as in effect on the date of the
enactment of this paragraph.
''(iii) Foreign service.--The term 'member
of the Foreign Service' has the meaning given
the term 'member of the Service' by paragraph
(1), (2), (3), (4), or (5) of section 103 of
the Foreign Service Act of 1980, as in effect
on the date of the enactment of this paragraph.
''(iv) Extended duty.--The term 'extended
duty' means any period of active duty pursuant
to a call or order to such duty for a period in
excess of 180 days or for an indefinite period.
''(D) Special rules relating to election.--
''(i) Election limited to 1 property at a
time.--An election under subparagraph (A) with
respect to any property may not be made if such
an election is in effect with respect to any
other property.
''(ii) Revocation of election.--An election
under subparagraph (A) may be revoked at any
time.''.
(b) Effective Date; Special Rule.--
(1) Effective date.--The amendment made by this section
shall take effect as if included in the amendments made by
section 312 of the Taxpayer Relief Act of 1997.
(2) Waiver of limitations.--If refund or credit of any
overpayment of tax resulting from the amendment made by this
section is prevented at any time before the close of the 1-year
period beginning on the date of the enactment of this Act by
the operation of any law or rule of law (including res
judicata), such refund or credit may nevertheless be made or
allowed if claim therefor is filed before the close of such
period.

SEC. 3. RESTORATION OF FULL EXCLUSION FROM GROSS INCOME OF DEATH
GRATUITY PAYMENT.

(a) In General.--Paragraph (3) of section 134(b) (relating to
qualified military benefit) is amended by adding at the end the
following new subparagraph:
''(C) Exception for death gratuity adjustments made
by law.--Subparagraph (A) shall not apply to any
adjustment to the amount of death gratuity payable
under chapter 75 of title 10, United States Code, which
is pursuant to a provision of law enacted before
December 31, 1991.''.
(b) Conforming Amendment.--Section 134(b)(3)(A) is amended by
striking ''subparagraph (B)'' and inserting ''subparagraphs (B) and
(C)''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to deaths occurring after September 10, 2001.

SEC. 4. EXCLUSION FOR AMOUNTS RECEIVED UNDER DEPARTMENT OF DEFENSE
HOMEOWNERS ASSISTANCE PROGRAM.

(a) In General.--Subsection (a) of section 132 (relating to certain
fringe benefits) is amended by striking ''or'' at the end of paragraph
(6), by striking the period at the end of paragraph (7) and inserting
'', or'' and by adding at the end the following new paragraph:
''(8) qualified military base realignment and closure
fringe.''.
(b) Qualified Military Base Realignment and Closure Fringe.--
Section 132 is amended by redesignating subsection (n) as subsection
(o) and by inserting after subsection (m) the following new subsection:
''(n) Qualified Military Base Realignment and Closure Fringe.--
''(1) In general.--For purposes of this section, the term
'qualified military base realignment and closure fringe' means
1 or more payments under the authority of section 1013 of the
Demonstration Cities and Metropolitan Development Act of 1966
(42 U.S.C. 3374) (as in effect on the date of the enactment of
this subsection).
''(2) Limitation.--With respect to any property, such term
shall not include any payment referred to in paragraph (1) to
the extent that the sum of all such payments related to such
property exceeds the amount described in clause (1) of
subsection (c) of such section (as in effect on such date).''.
(c) Effective Date.--The amendments made by this section shall
apply to payments made after the date of the enactment of this Act.

SEC. 5. EXPANSION OF COMBAT ZONE FILING RULES TO CONTINGENCY
OPERATIONS.

(a) In General.--Subsection (a) of section 7508 (relating to time
for performing certain acts postponed by reason of service in combat
zone) is amended--
(1) by inserting ''or when deployed outside the United
States away from the individual's permanent duty station while
participating in an operation designated by the Secretary of
Defense as a contingency operation (as defined in section
101(a)(13) of title 10, United States Code) or which became
such a contingency operation by operation of law'' after
''section 112'',
(2) by inserting in the first sentence ''or at any time
during the period of such contingency operation'' after ''for
purposes of such section'',
(3) by inserting ''or operation'' after ''such an area'',
and
(4) by inserting ''or operation'' after ''such area''.
(b) Conforming Amendments.--
(1) Section 7508(d) is amended by inserting ''or
contingency operation'' after ''area''.
(2) The heading for section 7508 is amended by inserting
''or contingency operation'' after ''combat zone''.
(3) The item relating to section 7508 in the table of
sections for chapter 77 is amended by inserting ''or
contingency operation'' after ''combat zone''.
(c) Effective Date.--The amendments made by this section shall
apply to any period for performing an act which has not expired before
the date of the enactment of this Act.

SEC. 6. MODIFICATION OF MEMBERSHIP REQUIREMENT FOR EXEMPTION FROM TAX
FOR CERTAIN VETERANS' ORGANIZATIONS.

(a) In General.--Subparagraph (B) of section 501(c)(19) (relating
to list of exempt organizations) is amended by striking ''or widowers''
and inserting '', widowers, ancestors, or lineal descendants''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 7. CLARIFICATION OF THE TREATMENT OF CERTAIN DEPENDENT CARE
ASSISTANCE PROGRAMS.

(a) In General.--Subsection (b) of section 134 (defining qualified
military benefit) is amended by adding at the end the following new
paragraph:
''(4) Clarification of certain benefits.--For purposes of
paragraph (1), such term includes any dependent care assistance
program (as in effect on the date of the enactment of this
paragraph) for any individual described in paragraph (1)(A).''.
(b) Conforming Amendments.--
(1) Section 134(b)(3)(A) (as amended by section 102) is
further amended by inserting ''and paragraph (4)'' after
''subparagraphs (B) and (C)''.
(2) Section 3121(a)(18) is amended by striking ''or 129''
and inserting '', 129, or 134(b)(4)''.
(3) Section 3306(b)(13) is amended by striking ''or 129''
and inserting '', 129, or 134(b)(4)''.
(4) Section 3401(a)(18) is amended by striking ''or 129''
and inserting '', 129, or 134(b)(4)''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2002.

SEC. 8. CLARIFICATION RELATING TO EXCEPTION FROM ADDITIONAL TAX ON
CERTAIN DISTRIBUTIONS FROM QUALIFIED TUITION PROGRAMS,
ETC., ON ACCOUNT OF ATTENDANCE AT MILITARY ACADEMY.

(a) In General.--Subparagraph (B) of section 530(d)(4) (relating to
exceptions from additional tax for distributions not used for
educational purposes) is amended by striking ''or'' at the end of
clause (iii), by redesignating clause (iv) as clause (v), and by
inserting after clause (iii) the following new clause:
''(iv) made on account of the attendance of
the designated beneficiary at the United States
Military Academy, the United States Naval
Academy, the United States Air Force Academy,
the United States Coast Guard Academy, or the
United States Merchant Marine Academy, to the
extent that the amount of the payment or
distribution does not exceed the costs of
advanced education (as defined by section
2005(e)(3) of title 10, United States Code, as
in effect on the date of the enactment of this
section) attributable to such attendance, or''.
(b) Effective Date.--The amendment made by this section shall take
effect for taxable years beginning after December 31, 2002.

SEC. 9. ABOVE-THE-LINE DEDUCTION FOR OVERNIGHT TRAVEL EXPENSES OF
NATIONAL GUARD AND RESERVE MEMBERS.

(a) Deduction Allowed.--Section 162 (relating to certain trade or
business expenses) is amended by redesignating subsection (p) as
subsection (q) and inserting after subsection (o) the following new
subsection:
''(p) Treatment of Expenses of Members of Reserve Component of
Armed Forces of the United States.--For purposes of subsection (a)(2),
in the case of an individual who performs services as a member of a
reserve component of the Armed Forces of the United States at any time
during the taxable year, such individual shall be deemed to be away
from home in the pursuit of a trade or business for any period during
which such individual is away from home in connection with such
services.''.
(b) Deduction Allowed Whether or Not Taxpayer Elects To Itemize.--
Paragraph (2) of section 62(a) (relating to certain trade and business
deductions of employees) is amended by adding at the end the following
new subparagraph:
''(E) Certain expenses of members of reserve
components of the armed forces of the united states.--
The deductions allowed by section 162 which consist of
expenses, determined at a rate not in excess of the
rates for travel expenses (including per diem in lieu
of subsistence) authorized for employees of agencies
under subchapter I of chapter 57 of title 5, United
States Code, and not in excess of $1,500, paid or
incurred by the taxpayer in connection with the
performance of services by such taxpayer as a member of
a reserve component of the Armed Forces of the United
States for any period during which such individual is
more than 100 miles away from home in connection with
such services.''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after
December 31, 2002.

SEC. 10. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF ASTRONAUTS WHO LOSE
THEIR LIVES ON A SPACE MISSION.

(a) Income Tax Relief.--
(1) In general.--Subsection (d) of section 692 (relating to
income taxes of members of Armed Forces and victims of certain
terrorist attacks on death) is amended by adding at the end the
following new paragraph:
''(5) Relief with respect to astronauts.--The provisions of
this subsection shall apply to any astronaut whose death occurs
while on a space mission, except that paragraph (3)(B) shall be
applied by using the date of the death of the astronaut rather
than September 11, 2001.''.
(2) Conforming amendments.--
(A) Section 5(b)(1) is amended by inserting '',
astronauts,'' after ''Forces''.
(B) Section 6013(f)(2)(B) is amended by inserting
'', astronauts,'' after ''Forces''.
(3) Clerical amendments.--
(A) The heading of section 692 is amended by
inserting '', astronauts,'' after ''forces''.
(B) The item relating to section 692 in the table
of sections for part II of subchapter J of chapter 1 is
amended by inserting '', astronauts,'' after
''Forces''.
(4) Effective date.--The amendments made by this subsection
shall apply with respect to any astronaut whose death occurs
after December 31, 2002.
(b) Death Benefit Relief.--
(1) In general.--Subsection (i) of section 101 (relating to
certain death benefits) is amended by adding at the end the
following new paragraph:
''(4) Relief with respect to astronauts.--The provisions of
this subsection shall apply to any astronaut whose death occurs
while on a space mission.''.
(2) Clerical amendment.--The heading for subsection (i) of
section 101 is amended by inserting ''or Astronauts'' after
''Victims''.
(3) Effective date.--The amendments made by this subsection
shall apply to amounts paid after December 31, 2002, with
respect to deaths occurring after such date.
(c) Estate Tax Relief.--
(1) In general.--Subsection (b) of section 2201 (defining
qualified decedent) is amended by striking ''and'' at the end
of paragraph (1)(B), by striking the period at the end of
paragraph (2) and inserting '', and'', and by adding at the end
the following new paragraph:
''(3) any astronaut whose death occurs while on a space
mission.''.
(2) Clerical amendments.--
(A) The heading of section 2201 is amended by
inserting '', deaths of astronauts,'' after ''forces''.
(B) The item relating to section 2201 in the table
of sections for subchapter C of chapter 11 is amended
by inserting '', deaths of astronauts,'' after
''Forces''.
(3) Effective date.--The amendments made by this subsection
shall apply to estates of decedents dying after December 31,
2002.

SEC. 11. PROTECTION OF SOCIAL SECURITY.

The amounts transferred to any trust fund under title II of the
Social Security Act shall be determined as if this Act (other than this
section) had not been enacted.

Passed the House of Representatives April 9, 2003.

Attest:

JEFF TRANDAHL,

Clerk.
Answer:
(This measure has not been amended since it was introduced in the House on April 8, 2003. However, because action occurred on the measure, the summary has been expanded.)Armed Forces Tax Fairness Act of 2003 - (Sec. 2) Amends the Internal Revenue Code to authorize a member of the uniformed services or the Foreign Service on "qualified official extended duty" (any duty in excess of 180 days while serving at a duty station which is at least 150 miles from the principal residence or while residing under Government orders in Government quarters), to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence.Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service.Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997.States that if a refund or credit resulting from this section is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period.(Sec. 3) Excludes from gross income as a qualified military benefit the amount of the death gratuity payable under chapter 75 of title 10 of the United States Code, effective with respect to deaths occurring after September 10, 2001.(Sec. 4) Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income.(Sec. 5) Extends combat zone filing rules to contingency operations.(Sec. 6) Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination.(Sec. 7) Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit.(Sec. 8) Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.(Sec. 9) Provides a deduction (limited to $1,500) for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles away from home and stay overnight as part of their official duties.(Sec. 10) Provides tax relief for families of the Columbia Space Shuttle by making the tax relief provisions applicable to terrorist attack victims applicable to the Columbia Space Shuttle.(Sec. 11) Provides that amounts transferred to any trust fund under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act shall be determined as if this Act had not enacted.