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.
Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Economic Fair Treatment and Job
Creation Act of 2010''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) There are approximately 28.7 million golfers in the
United States.
(2) The golf industry is responsible for raising
approximately $3.5 billion for charitable causes each year.
This is more than any of the other spectator sports combined.
(3) The golf industry is responsible for 2 million jobs in
the United States, and total wage income of $61 billion.
(4) In 2008, the median cost to play 18 holes for all
public facilities, which includes municipal, military, and
university courses, was approximately $28. For fewer than 18
holes in 2008 the median cost was approximately $14.
(5) There are more than 10,000 public golf facilities in
the United States.
(6) Approximately 70 percent of rounds of golf played at
PGA facilities were played at public golf facilities.
(7) The percentage of minority United States golfers is
14.2%.
(8) The percentage of PGA professionals that are minority
in the United States is 4.7 percent.
(9) The percentage of female golfers in the United States
is 22.4 percent.
(10) The percentage of PGA Professionals that are female is
3.4 percent.
(11) The average age of African-American golf participants
in the United States is 33 years old, which is 4 years younger
than the national average of 37 years old.
(12) The average age of Asian-American golf participants in
the United States is 36 years old, which is close to the
national average.
(13) The average age of Hispanic-American golf participants
in the United States is 31 years old, which is almost 6 years
younger than the national average.
(14) Participation rates for United States households with
incomes above $100,000 are between 20 and 30 percent for both
Caucasians and minorities, respectively.
(15) Participation rates for United States households with
incomes ranging from $50,000 to $75,000 are 19 to 24 percent
for Caucasians and 8 to 18 percent for minorities.

SEC. 3. PURPOSE.

The purpose of this Act is to allow States, local governments, or
private entities to use funds appropriated or otherwise made available
under the American Recovery and Reinvestment Act of 2009 to assist job
creation and workforce diversification in the golf industry.

SEC. 4. USE OF ARRA FUNDS FOR JOB CREATION AND WORKFORCE
DIVERSIFICATION AT PUBLIC GOLF COURSES.

(a) In General.--Section 1604 of division A of the American
Recovery and Reinvestment Act of 2009 (Public Law 111-5; 123 Stat. 303)
is amended--
(1) by striking ''None'' and inserting ''(a) None'',
(2) by striking ''private entity, for any casino'' and all
that follows through the period at the end and inserting the
following: ''private entity--
''(1) for any casino or other gambling establishment,
aquarium, zoo, or swimming pool, or
''(2) for any golf course--
''(A) which is a private golf course, and
''(B) to the extent such amounts are not for job
creation and workforce diversification relating to such
golf course.'', and
(3) by adding at the end the following new subsection:
''(b) Any State, local government, or private entity which uses
funds appropriated or otherwise made available under this Act for any
golf course shall--
''(1) not later than 90 days the date of the enactment of
this Act, submit to Comptroller General of the United States
(in such form and manner as the Comptroller may prescribe) a
report which--
''(A) describes baseline data on existing jobs and
diversity of the golf course and related businesses;
and
''(B) provides detailed information on jobs created
with use of funds; and
''(2) institute a diversity plan for the golf course and
related businesses, and establish objective conduct for
recruiting women, members of racial and ethnic minority groups,
and individuals with disabilities for entry, mid-management,
and senior executive positions, with special efforts directed
at recruiting from diverse educational institutions,
professional associations, and other sources.''.

SEC. 5. GAO REPORT REGARDING THE USE OF FUNDS.

Not later than April 1, 2011, the Comptroller General of the United
States shall submit to Congress a report on the use of any funds for
golf courses by reason of the amendments made by section 4 of this Act.
The report shall include the following:
(1) Baseline data on existing structure of employment
opportunities and diversity in the golf industry and related
businesses.
(2) Analysis and recommendations for addressing the
diversity in the golf industry and related businesses.
(3) Information on the number of new jobs created with use
of such funds.
(4) Analysis and recommendations for recruiting women,
members of racial and ethnic minority groups, and individuals
with disabilities for entry, mid-management, and senior
executive positions in the golf industry and related
businesses.

SEC. 6. MODIFICATION OF TAX BENEFITS NOT AVAILABLE WITH RESPECT TO
CERTAIN GOLF COURSE PROPERTY.

(a) In General.--Clause (i) of section 1400N(p)(3)(A) of the
Internal Revenue Code of 1986 is amended by striking ''any private or
commercial golf course, country club,'' and inserting ''any private
golf course, private country club,''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2009.
Output:
Economic Fair Treatment and Job Creation Act of 2010 - Amends the American Recovery and Reinvestment Act of 2009 to revise the prohibition against the use by any state or local government or private entity of funds made available in that Act for any golf course to prohibit such use for any golf course: (1) which is private; and (2) to the extent such funds are not for job creation and workforce diversification relating to such golf course.

Requires any entity that uses such funds for a golf course to: (1) submit to the Comptroller General a report which describes baseline data on existing jobs and diversity of the golf course and related businesses and provides detailed information on jobs created; and (2) institute a diversity plan for the golf course and related businesses and establish objective conduct for recruiting women, members of racial and ethnic minority groups, and individuals with disabilities for entry, mid-management, and senior executive positions. Requires the Comptroller General to report on the use of any funds for golf courses as a result of this Act.

Amends the Internal Revenue Code to remove commercial golf courses from property for which specified Gulf Opportunity Zone tax benefits are not available.