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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. SHORT TITLE.

This Act may be cited as the ''Universal Higher Education and
Lifetime Learning Act of 2007''.

SEC. 2. CONSOLIDATION OF EDUCATION TAX INCENTIVES INTO HIGHER EDUCATION
TAX CREDIT.

(a) In General.--Section 25A of the Internal Revenue Code of 1986
(relating to Hope and Lifetime Learning credits) is amended to read as
follows:

''SEC. 25A. HIGHER EDUCATION TAX CREDIT.

''(a) Allowance of Credit.--In the case of any eligible student for
whom an election is in effect under this section for any taxable year,
there shall be allowed as a credit against the tax imposed by this
chapter for the taxable year an amount equal to the sum of--
''(1) 50 percent of so much of the higher education
expenses paid by the taxpayer during the taxable year (with
respect to attendance of the eligible student at an eligible
educational institution during any academic period beginning in
such taxable year) as does not exceed $3,000, and
''(2) 30 percent of so much of such expenses as exceeds
$3,000, but does not exceed $8,000.
''(b) Limitations.--
''(1) Higher education expense limitation.--The amount of
higher education expenses taken into account under subsection
(a) with respect to an individual for an academic period shall
not exceed the individual's cost of attendance (as defined in
section 472 of the Higher Education Act of 1965, as in effect
on the date of the enactment of this section) for such period
at the eligible educational institution with respect to which
such higher education expenses were paid.
''(2) Lifetime credit limitation.--The amount of the credit
allowed under subsection (a) for any taxable year with respect
to any eligible student shall not exceed the excess of--
''(A) $12,000, over
''(B) the aggregate credit allowed under subsection
(a) with respect to such eligible student for all prior
taxable years.
''(3) Credit limitation based on modified adjusted gross
income.--
''(A) In general.--The amount which would (but for
this paragraph) be taken into account under subsection
(a) for the taxable year shall be reduced (but not
below zero) by the amount determined under subparagraph
(B).
''(B) Amount of reduction.--The amount determined
under this subparagraph is the amount which bears the
same ratio to the amount which would be so taken into
account as--
''(i) the excess of--
''(I) the taxpayer's modified
adjusted gross income for such taxable
year, over
''(II) the applicable amount under
subparagraph (D), bears to
''(ii) $30,000 ($60,000 in the case of a
joint return).
''(C) Modified adjusted gross income.--The term
'modified adjusted gross income' means the adjusted
gross income of the taxpayer for the taxable year
increased by any amount excluded from gross income
under section 911, 931, or 933.
''(D) Applicable amount.--The applicable amount
under this subparagraph is--
''(i) in the case of a joint return, 200
percent of the dollar amount in effect under
clause (ii) for the taxable year, and
''(ii) in any other case, $50,000.
''(4) Limitation based on amount of tax.--In the case of a
taxable year to which section 26(a)(2) does not apply, the
credit allowed under subsection (a) for the taxable year shall
not exceed the excess of--
''(A) the sum of the regular tax liability (as
defined in section 26(b)) plus the tax imposed by
section 55, over
''(B) the sum of the credits allowable under this
subpart (other than this section and section 23) and
section 27 for the taxable year.
''(c) Definitions.--For purposes of this subsection--
''(1) Eligible student.--The term 'eligible student' means,
with respect to any academic period, any individual who meets
the requirements of section 484(a)(1) of the Higher Education
Act of 1965 (20 U.S.C. 1091(a)(1)), as in effect on the date of
the enactment of the Taxpayer Relief Act of 1997.
''(2) Higher education expense.--The term 'higher education
expense' means any expense of a type which is taken into
account in determining the cost of attendance (as defined in
section 472 of the Higher Education Act of 1965, as in effect
on the date of the enactment of this section) of--
''(A) the taxpayer,
''(B) the taxpayer's spouse, or
''(C) any dependent of the taxpayer with respect to
whom the taxpayer is allowed a deduction under section
151,
at an eligible educational institution with respect to the
attendance of such individual at such institution for the
academic period for which the credit under this section is
being determined.
''(3) Eligible educational institution.--The term 'eligible
educational institution' means an institution--
''(A) which is described in section 481 of the
Higher Education Act of 1965, as in effect on the date
of the enactment of the Taxpayer Relief Act of 1997,
and
''(B) which is eligible to participate in a program
under title IV of the Higher Education Act of 1965.
''(d) Special Rules.--
''(1) Identification requirement.--No credit shall be
allowed under subsection (a) to a taxpayer with respect to an
eligible student unless the taxpayer includes the name and
taxpayer identification number of such student on the return of
tax for the taxable year.
''(2) Adjustment for certain scholarships.--The amount of
higher education expenses otherwise taken into account under
subsection (a) with respect to an individual for an academic
period shall be reduced (before the application of subsections
(a) and (b)) by the sum of any amounts paid for the benefit of
such individual which are allocable to such period as--
''(A) a qualified scholarship which is excludable
from gross income under section 117,
''(B) an educational assistance allowance under
chapter 30, 31, 32, 34, or 35 of title 38, United
States Code, or under chapter 1606 of title 10, United
States Code, and
''(C) a payment (other than a gift, bequest,
devise, or inheritance within the meaning of section
102(a)) for such student's educational expenses, or
attributable to such individual's enrollment at an
eligible educational institution, which is excludable
from gross income under any law of the United States.
''(3) Credit allowed only for first 2 years of graduate
education.--No credit shall be allowed under subsection (a) for
a taxable year with respect to the higher education expenses of
an eligible student if the student has completed (before the
beginning of such taxable year) 2 years of graduate education
at one or more eligible educational institutions.
''(4) Treatment of expenses paid by dependent.--If a
deduction under section 151 with respect to an individual is
allowed to another taxpayer for a taxable year beginning in the
calendar year in which such individual's taxable year begins--
''(A) no credit shall be allowed under subsection
(a) to such individual for such individual's taxable
year, and
''(B) higher education expenses paid by such
individual during such individual's taxable year shall
be treated for purposes of this section as paid by such
other taxpayer.
''(5) Treatment of certain prepayments.--If higher
education expenses are paid by the taxpayer during a taxable
year for an academic period which begins during the first 3
months following such taxable year, such academic period shall
be treated for purposes of this section as beginning during
such taxable year.
''(6) Denial of double benefit.--No credit shall be allowed
under this section for any expense for which deduction is
allowed under any other provision of this chapter.
''(7) No credit for married individuals filing separate
returns.--If the taxpayer is a married individual (within the
meaning of section 7703), this section shall apply only if the
taxpayer and the taxpayer's spouse file a joint return for the
taxable year.
''(8) Nonresident aliens.--If the taxpayer is a nonresident
alien individual for any portion of the taxable year, this
section shall apply only if such individual is treated as a
resident alien of the United States for purposes of this
chapter by reason of an election under subsection (g) or (h) of
section 6013.
''(e) Portion of Credit Refundable.--The aggregate credits allowed
to a taxpayer under subpart C shall be increased by 50 percent of the
portion of the amount of the credit which would be allowed to the
taxpayer under this section without regard to this subsection and the
limitation under section 26(a)(2) or subsection (b)(4), as the case may
be. The amount of the credit allowed under this subsection shall not be
treated as a credit allowed under this subpart and shall reduce the
amount of credit otherwise allowable under subsection (a) without
regard to section 26(a)(2) or subsection (b)(3), as the case may be.
''(f) Election Not To Have Section Apply.--A taxpayer may elect not
to have this section apply with respect to the higher education
expenses of an individual for any taxable year.
''(g) Inflation Adjustment.--
''(1) In general.--In the case of a taxable year beginning
after 2008, the $50,000 amount in subsection (b)(3)(D) shall
each be increased by an amount equal to--
''(A) such dollar amount, multiplied by
''(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
'calendar year 2007' for 'calendar year 1992' in
subparagraph (B) thereof.
''(2) Rounding.--If any amount as adjusted under
subparagraph (A) is not a multiple of $1,000, such amount shall
be rounded to the next lowest multiple of $1,000.
''(h) Regulations.--The Secretary may prescribe such regulations as
may be necessary or appropriate to carry out this section, including
regulations providing for a recapture of the credit allowed under this
section in cases where there is a refund in a subsequent taxable year
of any expense which was taken into account in determining the amount
of such credit.''.
(b) Repeal of Deduction for Qualified Tuition and Related
Expenses.--
(1) In general.--Part VII of subchapter B of chapter 1 of
such Code (relating to additional itemized deductions for
individuals) is amended by striking section 222.
(2) Clerical amendment.--The table of sections for part VII
of subchapter B of chapter 1 of such Code is amended by
striking the item relating to section 222.
(c) Conforming Amendments.--
(1) Subsection (c) of section 23 of such Code is amended by
striking ''and 1400C'' and inserting ''25A, and 1400C''.
(2) Subparagraph (B) of section 24(b)(3) of such Code is
amended by striking ''and 25B'' and inserting '', 25A, and
25B''.
(3) Subparagraph (C) of section 25(e)(1) of such Code is
amended--
(A) by striking ''25D'' in clause (i) and inserting
''25A, 25D'', and
(B) by striking ''24'' in clause (ii) and inserting
''24, 25A''.
(4) Paragraph (2) of section 25B(g) of such Code is amended
by striking ''section 23'' and inserting ''sections 23 and
25A''.
(5) Subsection (c) of section 25D of such Code is amended--
(A) in paragraph (1) by inserting ''and section
25A'' after ''other than this section'', and
(B) in paragraph (2) by striking ''24'' and
inserting ''24, 25A''.
(6) Subsection (d) of section 1400C of such Code is
amended--
(A) by striking ''section 25D'' in paragraph (1)
and inserting ''sections 25A and 25D'', and
(B) by striking ''24'' in paragraph (2) and
inserting ''24, 25A''.
(7) Section 62(a) of such Code is amended by striking
paragraph (18).
(8) Subparagraph (A) of section 86(b)(2) of such Code is
amended by striking '', 222''.
(9) Subparagraph (B) of section 72(t)(7) of such Code is
amended by striking ''section 25A(g)(2)'' and inserting
''section 25A(d)(2)''.
(10) Subparagraph (A) of section 135(c)(4) of such Code is
amended by striking '', 222''.
(11) Subparagraph (A) of section 137(b)(3) of such Code is
amended by striking '', 222''.
(12) Subparagraph (A) of section 199(d)(2) of such Code is
amended by striking '', 222''.
(13) Clause (ii) of section 219(g)(3)(A) of such Code is
amended by striking '', 222''.
(14) Clause (i) of section 221(b)(2)(C) of such Code is
amended by striking '', 222''.
(15) Clause (iii) of section 469(i)(3)(F) of such Code is
amended by striking ''221, and 222'' and inserting ''and 221''.
(16) Subsection (d) of section 221 of such Code is
amended--
(A) by striking ''section 25A(g)(2)'' in paragraph
(2)(B) and inserting ''section 25A(d)(2)'', and
(B) by striking ''section 25A(f)(2)'' in the second
sentence of paragraph (2) and inserting ''section
25A(c)(3)''.
(17) Paragraph (3) of section 221(d) of such Code is
amended to read as follows:
''(3) Eligible student.--The term 'eligible student' means,
with respect to any academic period, a student who--
''(A) meets the requirements of section 484(a)(1)
of the Higher Education Act of 1965 (20 U.S.C.
1091(a)(1)), as in effect on the date of the enactment
of the Taxpayer Relief Act of 1997, and
''(B) is carrying at least /2\ the normal full-
time workload for the course of study the student is
pursuing.''.
(18) Subclause (I) of section 529(c)(3)(B)(v) of such Code
is amended by striking ''section 25A(g)(2)'' and inserting
''25A(d)(2)''.
(19) Clause (i) of section 529(e)(3)(B) of such Code is
amended by striking ''section 25A(b)(3)'' and inserting
''section 221(d)(3)''.
(20) Subclause (I) of section 530(d)(2)(C)(i) of such Code
is amended by striking ''section 25A(g)(2)'' and inserting
''section 25A(d)(2)''.
(21) Clause (iii) of section 530(d)(4)(B) of such Code is
amended by striking ''section 25A(g)(2)'' and inserting
''25A(d)(2)''.
(22) Section 1400O of such Code is amended by adding at the
end the following flush sentence:
''For purposes of this section, any reference to section 25A shall be
treated as a reference to such section as in effect on the day before
the date of the enactment of this sentence.''.
(23) Section 6050S of such Code is amended--
(A) by striking ''qualified tuition and related
expenses'' in subsection (a)(2) and inserting
''expenses which are included as part of a student's
cost of attendance (as defined in section 472 of the
Higher Education Act of 1965)'',
(B) by striking clause (i) of subsection (b)(2)(B)
and inserting the following new clause:
''(i) the cost of attendance (as defined in
section 472 of the Higher Education Act of
1965) of such individual,'', and
(C) in subsection (e) by striking ''the terms'' and
all that follows through ''subsection (g)(2) thereof)''
and inserting ''the term 'eligible educational
institution' has the meaning given such term by section
25A(c)(3)''.
(24) Subparagraph (J) of section 6213(g)(2) of such Code is
amended by striking ''section 25A(g)(1) (relating to higher
education tuition and related expenses)'' and inserting
''section 25A(d)(1) (relating to higher education tax
credit)''.
(25) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting '', 25A,'' after ''section
35''.
(26) The table of sections for subpart A of part IV of
subchapter A of chapter 1 of such Code is amended by striking
the item relating to section 25A and inserting the following:

''Sec. 25A. Higher education tax credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to expenses paid after December 31, 2007, for education furnished
in academic periods beginning after such date.
Solution:
Universal Higher Education and Lifetime Learning Act of 2007 - Amends the Internal Revenue Code of 1986 to replace the Hope Scholarship and Lifetime Learning Tax Credits with a partially refundable Higher Education Tax Credit covering: (1) up to 50% of a taxpayer's higher education expenses for a taxable year that do not exceed $3,000; and (2) up to 30% of such expenses between $3,000 and $8,000.

Sets a lifetime credit limitation of $12,000 per student.

Applies the credit to no more than two years of graduate education.

Repeals the tax deduction for qualified tuition and related expenses.