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 ''Building Efficiently Act of 2012''.

SEC. 2. SHORTER DEPRECIATION RECOVERY PERIODS FOR ENERGY EFFICIENT
BUILDINGS.

(a) 25-Year Recovery Period for Energy Efficient Nonresidential
Real Property.--
(1) In general.--Section 168(e)(3) of the Internal Revenue
Code of 1986 is amended by inserting after subparagraph (F) the
following new subparagraph:
''(G) 25-year property.--The term '25-year
property' means any qualified energy efficient
nonresidential real property.''.
(2) Qualified energy efficient nonresidential real property
defined.--Subsection (i) of section 168 of such Code is amended
by adding at the end the following:
''(20) Qualified energy efficient nonresidential real
property.--
''(A) In general.--The term 'qualified energy
efficient nonresidential real property' means a
building which is nonresidential real property which is
described in subparagraph (B), (C), or (D).
''(B) New or reconstructed building.--A building is
described in this subparagraph if--
''(i) the certification requirements of
subparagraph (E) with respect to the building
are met,
''(ii) the original use of the building
commences with the taxpayer, and
''(iii) the building is placed in service
after the date of the enactment of this
paragraph.
''(C) Improvements to existing building.--A
building is described in this subparagraph if, only
after improvements are made to the building--
''(i) the certification requirements of
subparagraph (E) with respect to the building
are met,
''(ii) the original use of the improved
building commences with the taxpayer,
''(iii) the improved building is placed in
service after the date of the enactment of this
paragraph, and
''(iv) the taxpayer elects to the
application of this paragraph with respect to
the building.
''(D) Buildings acquired by purchase.--A building
is described in this subparagraph if the building--
''(i) is acquired by purchase from an
unrelated person,
''(ii) meets the certification requirements
of subparagraph (E), and
''(iii) is placed in service after the date
of the enactment of this paragraph.
''(E) Certification requirements.--The requirements
of this subparagraph are met if, with respect to a
building, the building is certified in accordance with
section 179D(d)(6) as being constructed, reconstructed,
or modified, as the case may be, under a plan designed
to reduce the total annual energy and power costs of
the building by 40 percent or more in comparison to a
reference building which meets the minimum requirements
of Standard 90.1-2004 using methods of calculation
under section 179D(d)(2).
''(F) Standard 90.1-2004.--The term 'Standard 90.1-
2004' means Standard 90.1-2004 of the American Society
of Heating, Refrigerating, and Air Conditioning
Engineers and the Illuminating Engineering Society of
North America (as in effect on July 30, 2012).
''(G) Related persons.--For purposes of
subparagraph (D), a person is related to another person
if--
''(i) the persons are members of an
affiliated group (as defined in section 1504),
or
''(ii) the persons have a relationship
described in subsection (b) of section 267;
except that, for purposes of this clause, the
phrase '80 percent or more' shall be
substituted for the phrase 'more than 50
percent' each place it appears in such
subsection and rules similar to the rules of
subsections (c) and (e) (other than paragraphs
(4) and (5) thereof) shall apply.
''(H) Denial of double benefit.--If this section
applies to a building by reason of subsection
(e)(3)(G), the deduction under section 179D shall not
be allowed.''.
(b) 20-Year Recovery Period for Energy Efficient Residential Rental
Property.--
(1) In general.--Subparagraph (F) of section 168(e)(3) of
such Code (relating to 20-year property) is amended to read as
follows:
''(F) 20-year property.--The term '20-year
property' means--
''(i) initial clearing and grading land
improvements with respect to any electric
utility transmission and distribution plant,
and
''(ii) any qualified energy efficient
residential rental property.''.
(2) Qualified energy efficient residential rental property
defined.--Subsection (i) of section 168 of such Code, as
amended by subsection (a), is amended by adding at the end the
following:
''(21) Qualified energy efficient residential rental
property.--
''(A) In general.--The term 'qualified energy
efficient nonresidential real property' means a
building which is residential rental property which is
described in subparagraph (B), (C), or (D).
''(B) New or reconstructed building.--A building is
described in this subparagraph if--
''(i) the certification requirements of
subparagraph (E) with respect to the building
are met,
''(ii) the original use of which commences
with the taxpayer, and
''(iii) the building is placed in service
after the date of the enactment of this
paragraph.
''(C) Improvements to existing building.--A
building is described in this subparagraph if, only
after improvements are made to the building--
''(i) the certification requirements of
subparagraph (E) with respect to the building
are met,
''(ii) the original use of the improved
building commences with the taxpayer,
''(iii) the improved building is placed in
service after the date of the enactment of this
paragraph, and
''(iv) the taxpayer elects to the
application of this paragraph with respect to
the building.
''(D) Buildings acquired by purchase.--A building
is described in this subparagraph if the building--
''(i) is acquired by purchase from an
unrelated person,
''(ii) meets the certification requirements
of subparagraph (E), and
''(iii) is placed in service after the date
of the enactment of this paragraph.
''(E) Certification requirements.--The requirements
of this subparagraph are met if, with respect to a
building, the building is certified in accordance with
section 179D(d)(6) as being constructed, reconstructed,
or modified, as the case may be, under a plan designed
to reduce the total annual energy and power costs of
the building by 40 percent or more in comparison to a
reference building which meets the minimum requirements
of the International Energy Conservation Code 2004
using methods of calculation under section 179D(d)(2).
''(F) Related persons.--For purposes of
subparagraph (D), a person is related to another person
if--
''(i) the persons are members of an
affiliated group (as defined in section 1504),
or
''(ii) the persons have a relationship
described in subsection (b) of section 267;
except that, for purposes of this clause, the
phrase '80 percent or more' shall be
substituted for the phrase 'more than 50
percent' each place it appears in such
subsection and rules similar to the rules of
subsections (c) and (e) (other than paragraphs
(4) and (5) thereof) shall apply.
''(G) Denial of double benefit.--If this section
applies to a building by reason of subsection
(e)(3)(F)(ii), the deduction under section 179D shall
not be allowed.''.
(c) Conforming Amendments.--
(1) The table contained in section 168(c) of such Code is
amended by inserting after the item relating to 20-year
property the following new item:

''25-year property................................. 25 years''.
(2) The table contained in section 467(e)(3)(A) of such
Code is amended--
(A) by inserting ''which is not 25-year property''
after ''nonresidential real property'', and
(B) by inserting after the item relating to
residential rental property and nonresidential real
property the following new item:

''25-year property.................................19 years.''.
(3) Clauses (iv), (v), and (ix) of section 168(e)(3)(E) of
such Code are each amended by inserting ''(not described in
subparagraph (G))'' after ''property''.
(d) Requirement To Use Straight Line Method.--Paragraph (3) of
section 168(b) of such Code (relating to property to which straight
line method applies) is amended by redesignating subparagraphs (F),
(G), (H), and (I) as subparagraphs (G), (H), (I), and (J),
respectively, and by inserting after subparagraph (E) the following new
subparagraph:
''(F) Property described in subsection
(e)(3)(F)(ii) or subsection (e)(3)(G).''.
(e) Alternative System.--The table contained in section
168(g)(3)(B) of such Code is amended by striking the item relating to
subparagraph (F) and inserting the following new items:

''(F)(i)............................................... 25
(F)(ii)............................................... 20
(G)................................................... 25''.
(f) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2012.
Answer:
Building Efficiently Act of 2012 - Amends the Internal Revenue Code to establish, for depreciation purposes: (1) a 25-year recovery period for qualified energy efficient nonresidential real property, and (2) a 20-year recovery period for qualified energy efficient residential rental property.