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 ''Taxpayer Debt Buy-Down Act''.

SEC. 2. DESIGNATION OF AMOUNTS FOR REDUCTION OF PUBLIC DEBT.

(a) In General.--Subchapter A of chapter 61 of the Internal Revenue
Code of 1986 (relating to returns and records) is amended by adding at
the end the following new part:

''PART IX--DESIGNATION FOR REDUCTION OF PUBLIC DEBT.

''Sec. 6097. Designation.

''SEC. 6097. DESIGNATION.

''(a) In General.--Every individual with adjusted income tax
liability for any taxable year may designate that a portion of such
liability (not to exceed 10 percent thereof) shall be used to reduce
the public debt.
''(b) Manner and Time of Designation.--A designation under
subsection (a) may be made with respect to any taxable year only at the
time of filing the return of tax imposed by chapter 1 for the taxable
year. The designation shall be made on the first page of the return or
on the page bearing the taxpayer's signature.
''(c) Adjusted Income Tax Liability.--For purposes of this section,
the term 'adjusted income tax liability' means income tax liability (as
defined in section 6096(b)) reduced by any amount designated under
section 6096 (relating to designation of income tax payments to
Presidential Election Campaign Fund).''
(b) Clerical Amendment.--The table of parts for such subchapter A
is amended by adding at the end the following new item:

''Part IX. Designation for reduction of
public debt.''
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment of this
Act.

SEC. 3. PUBLIC DEBT REDUCTION TRUST FUND.

(a) In General.--Subchapter A of chapter 98 of the Internal Revenue
Code of 1986 (relating to trust fund code) is amended by adding at the
end the following section:

''SEC. 9512. PUBLIC DEBT REDUCTION TRUST FUND.

''(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the 'Public Debt
Reduction Trust Fund', consisting of any amount appropriated or
credited to the Trust Fund as provided in this section or section
9602(b).
''(b) Transfers to Trust Fund.--There are hereby appropriated to
the Public Debt Reduction Trust Fund amounts equivalent to the amounts
designated under section 6097 (relating to designation for public debt
reduction).
''(c) Expenditures.--Amounts in the Public Debt Reduction Trust
Fund shall be available only for purposes of paying at maturity, or to
redeem or buy before maturity, any obligation of the Federal Government
included in the public debt. Any obligation which is paid, redeemed, or
bought with amounts from such Trust Fund shall be canceled and retired
and may not be reissued.''
(b) Clerical Amendment.--The table of sections for such subchapter
is amended by adding at the end the following new item:

''Sec. 9512. Public Debt Reduction Trust
Fund.''
(c) Effective Date.--The amendments made by this section shall
apply to amounts received after the date of the enactment of this Act.

SEC. 4. TAXPAYER-GENERATED SEQUESTRATION OF FEDERAL SPENDING TO REDUCE
THE PUBLIC DEBT.

(a) Sequestration To Reduce the Public Debt.--Part C of the
Balanced Budget and Emergency Deficit Control Act of 1985 is amended by
adding after section 253 the following new section:

''SEC. 253A. SEQUESTRATION TO REDUCE THE PUBLIC DEBT.

''(a) Sequestration.--Notwithstanding sections 255 and 256, within
15 days after Congress adjourns to end a session, and on the same day
as sequestration (if any) under sections 251, 252, and 253, but after
any sequestration required by those sections, there shall be a
sequestration equivalent to the estimated aggregate amount designated
under section 6097 of the Internal Revenue Code of 1986 for the last
taxable year ending before the beginning of that session of Congress,
as estimated by the Department of the Treasury on May 1 and as modified
by the total of (1) any amounts by which net discretionary spending is
reduced by legislation below the discretionary spending limits (or, in
the absence of such limits, any net deficit change from the baseline
amount calculated under section 257, except that such baseline for
fiscal year 1996 and thereafter shall be based upon fiscal year 1995
enacted appropriations less any 1995 sequesters) and (2) the net
deficit change that has resulted from direct spending legislation.
''(b) Applicability.--
''(1) In general.--Except as provided by paragraph (2),
each account of the United States shall be reduced by a dollar
amount calculated by multiplying the level of budgetary
resources in that account at that time by the uniform
percentage necessary to carry out subsection (a). All
obligational authority reduced under this section shall be done
in a manner that makes such reductions permanent.
''(2) Exempt accounts.--No order issued under this part
may--
''(A) reduce benefits payable the old-age,
survivors, and disability insurance program established
under title II of the Social Security Act;
''(B) reduce payments for net interest (all of
major functional category 900); or
''(C) make any reduction in the following accounts:
''Federal Deposit Insurance Corporation,
Bank Insurance Fund;
''Federal Deposit Insurance Corporation,
FSLIC Resolution Fund;
''Federal Deposit Insurance Corporation,
Savings Association Insurance Fund;
''National Credit Union Administration,
credit union share insurance fund; or
''Resolution Trust Corporation.''.
(b) Reports.--Section 254 of the Balanced Budget and Emergency
Deficit Control Act of 1985 is amended--
(1) in subsection (a), by inserting before the item
relating to August 10 the following:
''May 1 . . . Department of Treasury report to Congress estimating
amount of income tax designated pursuant to section 6097 of the
Internal Revenue Code of 1986.'';
(2) in subsection (d)(1), by inserting '', and
sequestration to reduce the public debt,'';
(3) in subsection (d), by redesignating paragraph (5) as
paragraph (6) and by inserting after paragraph (4) the
following new paragraph:
''(5) Sequestration to reduce the public debt reports.--The
preview reports shall set forth for the budget year estimates
for each of the following:
''(A) The aggregate amount designated under section
6097 of the Internal Revenue Code of 1986 for the last
taxable year ending before the budget year.
''(B) The amount of reductions required under
section 253A and the deficit remaining after those
reductions have been made.
''(C) The sequestration percentage necessary to
achieve the required reduction in accounts under
section 253A(b).''; and
(4) in subsection (g), by redesignating paragraphs (4) and
(5) as paragraphs (5) and (6), respectively, and by inserting
after paragraph (3) the following new paragraph:
''(4) Sequestration to reduce the public debt reports.--The
final reports shall contain all of the information contained in
the public debt taxation designation report required on May
1.''.
(c) Effective Date.--Notwithstanding section 275(b) of the Balanced
Budget and Emergency Deficit Control Act of 1985, the expiration date
set forth in that section shall not apply to the amendments made by
this section. The amendments made by this section shall cease to have
any effect after the first fiscal year during which there is no public
debt.
Solution:
Taxpayer Debt Buy-Down Act - Amends the Internal Revenue Code to allow every individual with adjusted income tax liability to designate on their tax returns that a portion of such liability (not to exceed ten percent) be used to reduce the public debt.
Establishes a Public Debt Reduction Trust Fund for the deposit of designated amounts. Makes amounts in such Trust Fund available only to pay at maturity, or to redeem or buy before maturity, any obligation of the Federal Government included in the public debt. Prohibits the reissuance of any obligation which is paid, redeemed, or bought with amounts from the Trust Fund.
Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to provide for the sequestration of amounts designated to the Trust Fund. Specifies accounts exempt from such sequestration. Includes aggregated amounts designated to the Trust Fund and amounts sequestered to reduce the public debt in sequestration preview and final reports.