In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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.
Example 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.
Example 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 ''Renters Relief Act of 2001''.

SEC. 2. REFUNDABLE CREDIT FOR RENT IN EXCESS OF 30 PERCENT OF INCOME.

(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to refundable credits)
is amended by redesignating section 35 as section 36 and by inserting
after section 34 the following new section:

''SEC. 35. CREDIT FOR RENT IN EXCESS OF 30 PERCENT OF INCOME.

''(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this chapter
for the taxable year an amount equal to the excess rent amount paid by
the taxpayer during the taxable year.
''(b) Limitations.--
''(1) Dollar limitation.--The amount of the credit
allowable under subsection (a) for a taxable year shall be not
exceed $2,500.
''(2) Phaseout.--
''(A) In general.--For purposes of this section,
the $2,500 amount referred to in paragraph (1) shall be
reduced (but not below zero) by an amount equal to $25
multiplied by the number of percentage points (or
fraction thereof) by which the taxpayer's modified
adjusted gross income for the taxable year exceeds 80
percent of the area median income applicable to such
taxpayer based on family size.
''(3) Special rule for taxpayers subject to more than one
area median income in a taxable year.--For purposes of
paragraph (2), in the case of a taxpayer who is subject to more
than 1 area median income in the taxable year by reason of
changes in family size or location of personal residence, the
area median income applicable to such taxpayer--
''(A)(i) shall be determined as of the first day of
each month on the basis of such family size and
location, and
''(ii) shall be /12\ of the area median income so
applicable, and
''(B) shall be the aggregate of the amounts
determined under subparagraph (A) for each month of the
taxable year.
''(4) Area median income.--For purposes of this subsection,
the term 'area median income' means area median income as
determined by the Secretary of Housing and Urban Development
for purposes of the United States Housing Act of 1937 (42
U.S.C. 1437 et seq.).
''(c) Excess Rent Amount.--For purposes of this section--
''(1) In general.--The term 'excess rent amount' means the
excess (if any) of--
''(A) the amount paid by the taxpayer for rent of a
principal residence, over
''(B) 30 percent of the modified adjusted gross
income of the taxpayer.
''(2) Modified adjusted gross income.--
''(A) In general.--The term 'modified adjusted
gross income' means adjusted gross income--
''(i) determined--
''(I) without regard to sections
86, 219, 221, 911, 931, and 933,
''(II) without regard to the
amounts described in subparagraph (B),
and
''(ii) increased by the amounts described
in subparagraph (C).
''(B) Certain amounts disregarded.--An amount is
described in this subparagraph if it is--
''(i) an alimony or separate maintenance
payment (as defined in section 71(b)),
''(ii) the amount of losses from sales or
exchanges of capital assets in excess of gains
from such sales or exchanges to the extent such
amount does not exceed the amount under section
1211(b)(1),
''(iii) the net loss from estates and
trusts,
''(iv) the excess (if any) of amounts
described in section 32(i)(2)(C)(ii) over the
amounts described in section 32(i)(2)(C)(i)
(relating to nonbusiness rents and royalties),
or
''(v) 75 percent of the net loss from the
carrying on of trades or businesses, computed
separately with respect to--
''(I) trades or businesses (other
than farming) conducted as sole
proprietorships,
''(II) trades or businesses of
farming conducted as sole
proprietorships, and
''(III) other trades or businesses.
For purposes of clause (v), there shall not be taken
into account items which are attributable to a trade or
business which consists of the performance of services
by the taxpayer as an employee.
''(C) Certain amounts included.--An amount is
described in this subparagraph if it is--
''(i) interest received or accrued during
the taxable year which is exempt from tax
imposed by this chapter,
''(ii) amounts received as a pension or
annuity, and any distributions or payments
received from an individual retirement plan, by
the taxpayer during the taxable year to the
extent not included in gross income,
''(iii) amount received under, or paid on
behalf of the taxpayer under, any program
receiving Federal, State, or local government
funds if eligibility for, or the amount or type
of, benefits or assistance under the program is
based, in whole or in part, on need, or
''(iv) the amount of social security
benefits (as defined in section 86(d)) received
during the taxable year.
Clause (ii) shall not include any amount which is not
includible in gross income by reason of a trustee-to-
trustee transfer or a rollover distribution.
''(d) Other Definitions and Special Rules.--For purposes of this
section--
''(1) Principal residence.--The term 'principal residence'
shall have same meaning as when used in section 121.
''(2) 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,
no credit shall be allowed under subsection (a) to such
individual for such individual's taxable year.
''(3) Multiple taxpayers renting the same principal
residence.--This section shall be applied to separately to the
portion of the rent paid by an individual to rent the same
principal residence with 2 or more taxpayers.
''(4) Elderly and handicapped dependents.--In the case of a
dependent for whom the taxpayer is allowed an exemption under
section 151 who--
''(A) has attained age 65 before the close of the
taxable year, or
''(B) retired on disability before the close of the
taxable year and who, when he retired, was permanently
and totally disabled (within the meaning of section
22(e)(3)),
the principal residence taken into account under this section
shall be the principal residence of such dependent.
''(e) Denial of Credit if Mortgage Interest Deduction Allowed.--No
credit shall be allowed under this section for a taxable year for a
taxpayer for whom deduction under section 163(h) is allowable for the
taxable year.''.
(b) Technical Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ''or from section 35 of
such Code'' before the period at the end.
(2) The table of sections for such subpart C is amended by
striking the item relating to section 35 and inserting the
following new items:

''Sec. 35. Credit for rent in excess of
30 percent of income.
''Sec. 36. Overpayment of taxes.''

(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2001.
Solution: Renters Relief Act of 2001 - Amends the Internal Revenue Code to allow a refundable credit (maximum $2,500 per year) for rent in excess of 30 percent of income. Reduces such credit based upon adjusted gross income and area median income (as defined in this Act).