Detailed Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
See one example below:
Problem: 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.
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.

Problem: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Earned Income Credit Public
Awareness Campaign Act''.

SEC. 2. FINDINGS.

The Congress finds the following:
(1) In 2001, the earned income credit provided over
$30,000,000,000 in tax relief to 18,500,000 low-income
taxpayers.
(2) The earned income credit is the second largest program,
after Medicaid, that provides assistance to low-income
individuals combating poverty.
(3) Data from the United States Census Bureau Current
Population Survey indicates that in 1999, the earned income
credit assisted 4,700,000 people, including 2,600,000 children
of low-income workers, to rise above the poverty line.
(4) Each year, between 15 and 25 percent of those who are
eligible to receive the earned income credit fail to claim
their credit, either because they are unaware of it or cannot
obtain the assistance they may need to properly complete the
appropriate tax return.
(5) Lack of education, language barriers, fear or
intimidation, limited financial resources, and unawareness of
the earned income credit all contribute to low-income families
and individuals not taking advantage of the credit.
(6) The Taxpayer Advocate's Fiscal Year 2002 Annual Report
notes, ''The laws and regulations governing family status in
the Internal Revenue Code are numerous and complex. As a
result, taxpayers must often seek the service of paid tax
preparers to claim credits and benefits on returns. Low income
taxpayers are particularly susceptible to this need. They rely
extensively on paid preparers to assist in navigating the
intricacies of the Earned Income Tax Credit''.
(7) 2002 Internal Revenue Service data indicates that
nearly 68 percent of earned income credit recipients pay
someone to prepare their tax returns, and fewer than 1 in 10
have their tax returns prepared for free by the Volunteer
Income Tax Assistance program.
(8) An estimated $994,000,000 in earned income credit
refunds were paid by the taxpayer directly to tax preparers and
related businesses for costs associated with preparation,
filing, loans, and check cashing.
(9) Many low-income families and individuals are
disproportionately disadvantaged in meeting the financial
obligation of hiring tax preparers and purchasing tax
preparation products.
(10) According to the Taxpayer Advocate's Fiscal Year 2002
Annual Report, ''The Internal Revenue Service must undertake a
significant consumer education campaign so that low income
taxpayers are able to make informed choices between tax
preparers and tax preparation products''.
(11) Increasing public awareness about the earned income
credit will lead to increased utilization of the credit by low-
income families and individuals.

SEC. 3. EARNED INCOME TAX CREDIT AWARENESS CAMPAIGN.

(a) Establishment of National Campaign.--The Commissioner of
Internal Revenue (hereafter in this Act referred to as the
''Commissioner'') shall establish and carry out a national public
awareness campaign to educate Americans of the availability of the
credit allowable under section 32 of the Internal Revenue Code of 1986
(hereafter in this Act referred to as the ''earned income credit''.
(b) Special Targeted Campaign.--In carrying out subsection (a), the
Commissioner shall make special efforts to conduct outreach to--
(1) low-income families and individuals;
(2) students;
(3) single parents;
(4) businesses and corporations;
(5) limited English proficient individuals;
(6) transient workers; and
(7) military personnel.
(c) Educational Activities.--In carrying out subsection (a), the
Commissioner shall make special efforts to--
(1) produce and distribute educational materials to be
distributed nationwide to groups identified under subsection
(b);
(2) conduct a targeted media campaign highlighting the
earned income tax credit;
(3) encourage businesses and corporations to make available
and distribute educational materials produced under paragraph
(1) to their employees; and
(4) make educational materials available to public
libraries, post offices, State agencies, and other public
locations where tax information and forms are readily available
or tax preparation services are offered.
(d) Reports to Congress.--
(1) Annual report.--Not later than 1 year after the date of
enactment of this Act, and annually thereafter, the
Commissioner shall submit to the Congress a report detailing
the activities carried out by the Commissioner under this
section and section 5 of this Act and recommendations for
amendments to this Act.

SEC. 4. EARNED INCOME TAX CREDIT STATE GRANT PROGRAM.

(a) In General.--The Commissioner shall make grants to State
agencies for the purposes of carrying out an earned income credit
Statewide public awareness campaign in conjunction with the national
campaign under section 3.
(b) Allotments.--The Commission shall allot to each State for each
fiscal year an amount which bears the same ratio to the amount
appropriated to carry out subsection (a) for such fiscal year as the
total amount of earned income credit claims made by residents in that
State on returns filed during the second preceding fiscal year bears to
the total amount of earned income credit claims on returns filed during
such second preceding fiscal year.
(c) Requirement of Matching Funds.--To be eligible to receive an
allotment under this section, a State shall provide matching funds to a
grant made available under this section.
(d) Applications.--To be eligible to receive an allotment under
this section, a State shall submit an application to the Commissioner
at such time, in such manner, and containing such information as the
Commissioner may require.
(e) Accountability.--To be eligible to receive an allotment under
this section, within 180 days of receiving an allotment, a State shall
submit to the Commissioner a detailed report indicating steps taken by
the State to implement subsection (a) of this section.
(f) Funding.--No less than 25 percent and no more than 50 percent
of the funds appropriated to carry out this Act shall be made available
to carry out this section.

SEC. 5. AUTHORIZATION OF FUNDS.

(a) In General.--There is authorized to be appropriated to the
Internal Revenue Service $15,000,000 for each of fiscal years 2004
through 2014.
(b) Limitation of Administrative Expenses.--Not more than 3 percent
of the funds appropriated to carry out this Act shall be spent on
administrative costs of the Internal Revenue Service.
Solution:
Earned Income Credit Public Awareness Campaign Act - Directs the Commissioner of Internal Revenue to: (1) establish and carry out a national public awareness campaign to educate Americans of the availability of the earned income credit; and (2) make grants to State agencies to carry out earned income credit Statewide public awareness campaigns in conjunction with the national campaign.