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. DETERMINATION OF WORKER CLASSIFICATION.

(a) In General.--Chapter 79 of the Internal Revenue code of 1986 is
amended by adding at the end the following new section:

''SEC. 7706. DETERMINATION OF WORKER CLASSIFICATION.

''(a) In General.--For purposes of this title (and notwithstanding
any provision of this title not contained in this section to the
contrary), if the requirements of subsections (b), (c), and (d) are met
with respect to any service performed by a service provider, then with
respect to such service--
''(1) the service provider shall not be treated as an
employee,
''(2) the service recipient shall not be treated as an
employer,
''(3) any payor shall not be treated as an employer, and
''(4) the compensation paid or received for such service
shall not be treated as paid or received with respect to
employment.
''(b) General Service Provider Requirements.--
''(1) In general.--The requirements of this subsection are
met with respect to any service if the service provider
either--
''(A) meets the requirements of paragraph (2) with
respect to such service, or
''(B) in the case a service provider engaged in the
trade or business of selling (or soliciting the sale
of) goods or services, meets the requirements of
paragraph (3) with respect to such service.
''(2) General requirements.--The requirements of this
paragraph are met with respect to any service if the service
provider, in connection with performing the service--
''(A) either--
''(i) incurs significant unreimbursed
expenses as it relates to total expense, or
''(ii) risks income fluctuations because
remuneration with respect to such service is
not related to the expenses incurred,
''(B) agrees to perform the service for a
particular amount of time, to achieve a specific
result, or to complete a specific task, and
''(C) at least one of the following:
''(i) has an significant unreimbursed
expenses as it relates to total expense in
assets or training,
''(ii) is not required to perform services
exclusively for the service recipient, or
''(iii) has not performed services for the
service recipient as an employee during the 1-
year period ending with the date of the
commencement of services under the contract
described in subsection (d).
''(3) Alternative requirements with respect to sales
persons.--In the case of a service provider engaged in the
trade or business of selling (or soliciting the sale of) goods
or services, the requirements of this paragraph are met with
respect to any service if--
''(A) the service provider is compensated primarily
on a commission basis, and
''(B) substantially all the compensation for such
service is directly related to sales of goods or
services rather than to the number of hours worked to a
certain level or limit of highly compensated
individuals.
''(c) Place of Business or Own Equipment Requirement.--The
requirement of this subsection is met with respect to any service if
the service provider--
''(1) has a principal place of business, which can be home
or mobile-based, or,
''(2) provides the service primarily using equipment for
which the service provider bears the ultimate financial
responsibility.
''(d) Written Contract Requirement.--The requirements of this
subsection are met with respect to any service if such service is
performed pursuant to a written contract between the service provider
and the service recipient (or payor) which meets the following
requirements:
''(1) The contract includes each of the following:
''(A) The service provider's name and address.
''(B) A statement that the service provider will
not be treated as an employee with respect to the
services provided pursuant to the contract for purposes
of this title.
''(C) A statement that the service recipient (or
the payor) will report to the Internal Revenue Service
the compensation payable pursuant to the contract
consistent with the requirements of this title.
''(D) A statement that the service provider is
responsible for payment of Federal, State, and local
taxes, including self-employment taxes, on compensation
payable pursuant to the contract.
''(E) A statement that the contract is intended to
be considered a contract described in this subsection.
''(2) The term of the contract does not exceed 1 year. The
preceding sentence shall not prevent one or more subsequent
written renewals of the contract from satisfying the
requirements of this subsection if the term of each such
renewal does not exceed 1 year and if the information required
under paragraph (1)(A) is updated as needed in connection with
each such renewal.
''(3) The contract (or renewal) is signed by both the
service recipient (or payor) and the service provider not later
than the date on which the aggregate payments made by the
service recipient to the service provider exceeds $600 for the
year covered by the contract (or renewal).
''(e) Reporting Requirements.--If any service recipient or payor
fails to meet the applicable reporting requirements of section 6041(a)
or 6041A(a) for any taxable year with respect to any service provider,
this section shall not apply for purposes of making any determination
with respect to the liability of such service recipient or payor for
any tax with respect to such service provider for such period. For
purposes of the preceding sentence, such reporting requirements shall
be treated as met if the failure to satisfy such requirements is due to
reasonable cause and not willful neglect.
''(f) Exception for Services Provided by Owner.--This section shall
not apply with respect to any service provided by a service provider to
a service recipient if the service provider owns any interest in the
service recipient or any payor with respect to the service provided.
The preceding sentence shall not apply in the case of a service
recipient the stock of which is regularly traded on an established
securities market.
''(g) Limitation on Reclassification by Secretary.--For purposes of
this title--
''(1) Effect of reclassification on service recipients and
payors.--A determination by the Secretary that a service
recipient or a payor should have treated a service provider as
an employee shall be effective with respect to the service
recipient or payor no earlier than the notice date if--
''(A) the service recipient or the payor entered
into a written contract with the service provider which
meets the requirements of subsection (d),
''(B) the service recipient or the payor satisfied
the applicable reporting requirements of section (a) or
6041A(a) for all relevant taxable years with respect to
the service provider, and
''(C) the service recipient or the payor
demonstrates a reasonable basis for having determined
that the service provider should not be treated as an
employee under this section and that such determination
was made in good faith.
''(2) Burden of proof.--
''(A) In general.--If--
''(i) a taxpayer establishes a prima facie
case that it was reasonable not to treat an
individual as an employee for purposes of this
section, and
''(ii) the taxpayer has fully cooperated
with reasonable requests from the Secretary of
the Treasury or his delegate,
then the burden of proof with respect to such treatment
shall be on the Secretary.
''(B) Exception for other reasonable basis.--In the
case of any issue involving whether the taxpayer had a
reasonable basis not to treat an individual as an
employee for purposes of this section, subparagraph (A)
shall only apply for purposes of determining whether
the taxpayer meets the requirements of subparagraph
(A), (B), or (C) of subsection (a)(2).
''(3) Effect of reclassification on service providers.--A
determination by the Secretary that a service provider should
have been treated as an employee shall be effective with
respect to the service provider no earlier than the notice date
if--
''(A) the service provider entered into a written
contract with the service recipient or payor which
meets the requirements of subsection (d),
''(B) the service recipient or payor satisfied the
applicable reporting requirements of sections 6012(a)
and 6017 for all relevant taxable years with respect to
the service provider, or
''(C) the service recipient demonstrates a basis
for determining that the service provider is not an
employee under this section and that such determination
was made in good faith.
''(4) Notice date.--For purposes of this subsection, the
term 'notice date' means the 30th day after the earliest of--
''(A) the date on which the first letter of
proposed deficiency which allows the service provider,
the service recipient, or the payor an opportunity for
administrative review in the Internal Revenue Service
Office of Appeals is sent,
''(B) the date on which a deficiency notice under
section 6212 is sent, or
''(C) the date on which a notice of determination
under section 7436(b)(2) is sent.
''(5) No restriction on administrative or judicial
review.--Nothing in this subsection shall be construed as
limiting any provision of law which provides an opportunity for
administrative or judicial review of a determination by the
Secretary.
''(h) Definitions.--For purposes of this section--
''(1) Service provider.--
''(A) In general.--The term 'service provider'
means any qualified person who performs service for
another qualified person.
''(B) Qualified person.--The term 'qualified
person' means--
''(i) any natural person, or
''(ii) any entity.
''(2) Service recipient.--The term 'service recipient'
means the person or entity for whom the service provider
performs such Service pursuant to a written contract.
''(3) Payor.--The term 'payor' means any person or entity
who pays the service provider for performing such service.
''(i) Regulations.--Notwithstanding section 530(d) of the Revenue
Act of 1978, the Secretary may issue regulations only to the extent
that the Secretary determines are necessary to carry out the provisions
of this section.
''(j) Rule of Construction.--No provision of this section may be
construed to expand the circumstances under which a service provider
may be treated as an employee or a service recipient may be treated as
an employer.
''(k) Application in Ordinary Course of Trade or Business.--This
section shall apply regardless of whether such service is performed in
the ordinary or related course of a trade or business of the service
recipient.''.
(b) Reporting.--Section 6041A of such Code is amended by adding at
the end the following new subsection:
''(g) Special Rules for Certain Persons Classified as Not
Employees.--In the case of any service recipient required to make a
return under subsection (a) with respect to compensation to which
section 7706(a) applies--
''(1) such return shall include--
''(A) the aggregate amount of such compensation
paid to each person or entity whose name is required to
be included on such return,
''(B) the aggregate amount deducted and withheld
under section 3402(s) with respect to such
compensation, and
''(C) an indication of whether a copy of the
contract described in section 7706(d) is on file with
the service recipient or payor, and
''(2) the statement required to be furnished under
subsection (e) shall include the information described in
paragraph (1) with respect to the service provider to whom such
statement is furnished.
Terms used in this subsection which are also used in section 7706 shall
have the same meaning as when used in such section.''.
(c) Clerical Amendment.--The table of sections for chapter 79 of
such Code is amended by adding at the end the following new item:

''Sec. 7706. Determination of worker classification.''.
(d) Effective Date.--The amendments made by this section shall
apply to services performed after December 31, 2016.
Answer:
This bill amends the Internal Revenue Code to establish a test for determining if a service provider should be classified as an independent contractor rather than as an employee for tax purposes. If the requirements of the test are met, the provider may not be treated as an employee, the recipient or any payor may not be treated as an employer, and compensation for the service may not be treated as paid or received with respect to employment. The factors of the test include: the relationship between the parties (i.e., the provider incurs expenses or risks income fluctuations; does not work exclusively for a single recipient; performs the service for a particular amount of time, to achieve a specific result, or to complete a specific task; or is a sales person compensated primarily on a commission basis); the place of business or ownership of the equipment (i.e., the provider has a principal place of business, which can be home or mobile-based, or bears financial responsibility for the equipment used to provide the service); and the services are performed under a written contract that meets certain requirements (i.e., specifies that the provider is not an employee, the recipient will satisfy reporting requirements, and that the provider is responsible for taxes on the compensation). The bill also sets forth: (1) reporting requirements for service recipients who meet the requirements of the test, and (2) procedures for the reclassification of employment status by the Internal Revenue Service.