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, ETC.

(a) Short Title.--This Act may be cited as the ''Powering American
Jobs Act of 2014''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Table of Contents.--The table of contents for this Act is as
follows:

Sec. 1. Short title, etc.
Sec. 2. Extension and modification of credit for nonbusiness energy
property.
Sec. 3. Extension of excise tax credits relating to certain fuels.
Sec. 4. Extension of credit for alternative fuel vehicle refueling
property.
Sec. 5. Extension of incentives for biodiesel and renewable diesel.
Sec. 6. Equalization of excise tax on liquefied natural gas and
liquefied petroleum gas.

SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY
PROPERTY.

(a) In General.--Paragraph (2) of section 25C(g) is amended by
striking ''December 31, 2013'' and inserting ''December 31, 2015''.
(b) Updated Energy Star Requirements for Windows, Doors, Skylights,
and Roofing.--
(1) In general.--Paragraph (1) of section 25C(c) is amended
by striking ''which meets'' and all that follows through
''requirements)''.
(2) Energy efficient building envelope component.--
Subsection (c) of section 25C is amended by redesignating
paragraphs (2) and (3) as paragraphs (3) and (4), respectively,
and by inserting after paragraph (1) the following new
paragraph:
''(2) Energy efficient building envelope component.--The
term 'energy efficient building envelope component' means a
building envelope component which meets--
''(A) applicable Energy Star program requirements,
in the case of a roof or roof products,
''(B) version 6.0 Energy Star program requirements,
in the case of an exterior window, a skylight, or an
exterior door, and
''(C) the prescriptive criteria for such component
established by the 2009 International Energy
Conservation Code, as such Code (including supplements)
is in effect on the date of the enactment of the
American Recovery and Reinvestment Tax Act of 2009, in
the case of any other component.''.
(3) Conforming amendment.--Subparagraph (D) of section
25C(c)(3), as so redesignated, is amended to read as follows:
''(D) any roof or roof products which are installed
on a dwelling unit and are specifically and primarily
designed to reduce the heat gain of such dwelling
unit.''.
(c) Separate Standards for Tankless and Storage Water Heaters.--
Subparagraph (D) of section 25C(d)(3) is amended by striking ''which
has either'' and all that follows and inserting ''which has--
''(i) in the case of a natural gas,
propane, or oil storage water heater, an energy
factor of at least 0.80 or a thermal efficiency
of at least 90 percent,
''(ii) in the case of an electric heat pump
storage water heater, an energy factor of at
least 2.0,
''(iii) effective April 16, 2015, in the
case of a natural gas, propane, or oil storage
water heater, with a rated BTU input of no more
than 75,000 BTU/hr, an energy factor of at
least 0.80 or, with a rated BTU input greater
than 75,000 BTU/hr, a thermal efficiency of at
least 90 percent,
''(iv) effective April 16, 2015, in the
case of an electric heat pump storage water
heater, with a water storage capacity equal to
or less than 55 gallons, an energy factor of at
least 2.0 or, with a water storage capacity
equal to or greater than 55 gallons, an energy
factor of at least 2.2, and
''(v) in the case of any other water
heater, an energy factor of at least 0.90 or a
thermal efficiency of at least 90 percent,
and''.
(d) Modification of Testing Standards for Biomass Stoves.--
Subparagraph (E) of section 25C(d)(3) is amended by inserting before
the period the following: '', when tested using the higher heating
value of the fuel and in accordance with the Canadian Standards
Administration B415.1 test protocol''.
(e) Modifications to Residential Energy Property Expenditures.--
(1) Qualified natural gas, propane, or oil furnaces or hot
water boilers.--Paragraph (4) of section 25C(d) is amended to
read as follows:
''(4) Qualified natural gas, propane, or oil furnace or hot
water boiler.--The term 'qualified natural gas, propane, or oil
furnace or hot water boiler' means--
''(A) a natural gas or propane furnace which
achieves an annual fuel utilization efficiency rate of
not less than 95,
''(B) a natural gas or propane hot water boiler
which achieves an annual fuel utilization efficiency
rate of not less than 90, and
''(C) an oil furnace or hot water boiler which--
''(i) achieves an annual fuel utilization
efficiency rate of not less than 87, and
''(ii)(I) in the case of a hot water
boiler, is installed with an indirect water
heater, and
''(II) in the case of a furnace, is
installed with an electronically commutated
blower motor.''.
(f) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2013.

SEC. 3. EXTENSION OF EXCISE TAX CREDITS RELATING TO CERTAIN FUELS.

(a) Excise Tax Credits and Outlay Payments for Biodiesel and
Renewable Diesel Fuel Mixtures.--
(1) Paragraph (6) of section 6426(c) is amended by striking
''December 31, 2013'' and inserting ''December 31, 2015''.
(2) Subparagraph (B) of section 6427(e)(6) is amended by
striking ''December 31, 2013'' and inserting ''December 31,
2015''.
(b) Extension of Alternative Fuels Excise Tax Credits.--
(1) In general.--Sections 6426(d)(5) and 6426(e)(3) are
each amended by striking ''December 31, 2013'' and inserting
''December 31, 2015''.
(2) Outlay payments for alternative fuels.--Subparagraph
(C) of section 6427(e)(6) is amended by striking ''December 31,
2013'' and inserting ''December 31, 2015''.
(c) Extension of Alternative Fuels Excise Tax Credits Relating to
Liquefied Hydrogen.--
(1) In general.--Sections 6426(d)(5) and 6426(e)(3), as
amended by subsection (b), are each amended by striking
''(September 30, 2014 in the case of any sale or use involving
liquefied hydrogen)''.
(2) Outlay payments for alternative fuels.--Paragraph (6)
of section 6427(e) is amended--
(A) by striking ''except as provided in
subparagraph (D), any'' in subparagraph (C), as amended
by this Act, and inserting ''any'',
(B) by striking the comma at the end of
subparagraph (C) and inserting '', and'', and
(C) by striking subparagraph (D) and redesignating
subparagraph (E) as subparagraph (D).
(d) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to fuel sold or
used after December 31, 2013.
(2) Liquefied hydrogen.--The amendments made by subsection
(c) shall apply to fuels sold or used after September 30, 2014.
(e) Special Rule for Certain Periods During 2014.--Notwithstanding
any other provision of law, in the case of--
(1) any biodiesel mixture credit properly determined under
section 6426(c) of the Internal Revenue Code of 1986 for
periods after December 31, 2013, and before the date of the
enactment of this Act, and
(2) any alternative fuel credit properly determined under
section 6426(d) of such Code for such periods,
such credit shall be allowed, and any refund or payment attributable to
such credit (including any payment under section 6427(e) of such Code)
shall be made, only in such manner as the Secretary of the Treasury (or
the Secretary's delegate) shall provide. Such Secretary shall issue
guidance within 30 days after the date of the enactment of this Act
providing for a one-time submission of claims covering periods
described in the preceding sentence. Such guidance shall provide for a
180-day period for the submission of such claims (in such manner as
prescribed by such Secretary) to begin not later than 30 days after
such guidance is issued. Such claims shall be paid by such Secretary
not later than 60 days after receipt. If such Secretary has not paid
pursuant to a claim filed under this subsection within 60 days after
the date of the filing of such claim, the claim shall be paid with
interest from such date determined by using the overpayment rate and
method under section 6621 of such Code.

SEC. 4. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE REFUELING
PROPERTY.

(a) In General.--Subsection (g) of section 30C is amended by
striking ''placed in service'' and all that follows and inserting
''placed in service after December 31, 2015.''.
(b) Effective Date.--The amendment made by this section shall apply
to property placed in service after December 31, 2013.

SEC. 5. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.

(a) Credits for Biodiesel and Renewable Diesel Used as Fuel.--
Subsection (g) of section 40A is amended by striking ''December 31,
2013'' and inserting ''December 31, 2015''.
(b) Effective Date.--The amendment made by this section shall apply
to fuel sold or used after December 31, 2013.

SEC. 6. EQUALIZATION OF EXCISE TAX ON LIQUEFIED NATURAL GAS AND
LIQUEFIED PETROLEUM GAS.

(a) Liquefied Petroleum Gas.--
(1) In general.--Subparagraph (B) of section 4041(a)(2) of
the Internal Revenue Code of 1986 is amended by striking
''and'' at the end of clause (i), by redesignating clause (ii)
as clause (iii), and by inserting after clause (i) the
following new clause:
''(ii) in the case of liquefied petroleum
gas, 18.3 cents per energy equivalent of a
gallon of gasoline, and''.
(2) Energy equivalent of a gallon of gasoline.--Paragraph
(2) of section 4041(a) of the Internal Revenue Code of 1986 is
amended by adding at the end the following:
''(C) Energy equivalent of a gallon of gasoline.--
For purposes of this paragraph, the term 'energy
equivalent of a gallon of gasoline' means, with respect
to a liquefied petroleum gas fuel, the amount of such
fuel having a Btu content of 115,400 (lower heating
value).''.
(b) Liquefied Natural Gas.--
(1) In general.--Subparagraph (B) of section 4041(a)(2) of
the Internal Revenue Code of 1986, as amended by subsection
(a)(1), is amended by striking ''and'' at the end of clause
(ii), by striking the period at the end of clause (iii) and
inserting '', and'' and by inserting after clause (iii) the
following new clause:
''(iv) in the case of liquefied natural
gas, 24.3 cents per energy equivalent of a
gallon of diesel.''.
(2) Energy equivalent of a gallon of diesel.--Paragraph (2)
of section 4041(a) of the Internal Revenue Code of 1986, as
amended by subsection (a)(2), is amended by adding at the end
the following:
''(D) Energy equivalent of a gallon of diesel.--For
purposes of this paragraph, the term 'energy equivalent
of a gallon of diesel' means, with respect to a
liquefied natural gas fuel, the amount of such fuel
having a Btu content of 128,700 (lower heating
value).''.
(3) Conforming amendments.--Section 4041(a)(2)(B)(iv) of
the Internal Revenue Code of 1986, as redesignated by
subsection (a)(1) and paragraph (1), is amended--
(A) by striking ''liquefied natural gas,'', and
(B) by striking ''peat), and'' and inserting
''peat) and''.
(c) Effective Date.--The amendments made by this section shall
apply to any sale or use of fuel after September 30, 2014.
Solution:
Powering American Jobs Act of 2014 - Amends the Internal Revenue Code to extend through 2015: (1) the tax credit for nonbusiness energy efficient improvements; (2) excise tax credits and payments for alternative fuels, biodiesel and renewable diesel fuel mixtures, and alternative fuels relating to liquefied hydrogen; (3) the tax credit for alternative fuel vehicle refueling property expenditures; and (4) the income tax credit for biodiesel and renewable fuels. Equalizes the excise tax rate for liquefied natural gas and liquefied petroleum gas. Modifies energy efficiency standards for windows, doors, skylights, roofing, water heaters, biomass stoves, and furnaces or hot water boilers.