In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
One 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.
Solution is here: 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.

Now, solve this: SECTION 1. SHORT TITLE, ETC.

(a) Short Title.--This Act may be cited as the ''Tax Revision Act
of 2005''.
(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. Election to include combat pay as earned income for purposes of
earned income credit.
Sec. 3. Cover over of tax on distilled spirits.
Sec. 4. Authority for undercover operations.
Sec. 5. Disclosures of certain tax return information.
Sec. 6. Deduction allowable with respect to income attributable to
domestic production activities in Puerto
Rico.
Sec. 7. Federal guarantee of certain State bonds.
Sec. 8. Certain tax relief related to Hurricanes Rita and Wilma.
Sec. 9. Gulf Coast Recovery Bonds.

SEC. 2. ELECTION TO INCLUDE COMBAT PAY AS EARNED INCOME FOR PURPOSES OF
EARNED INCOME CREDIT.

(a) In General.--Subclause (II) of section 32(c)(2)(B)(vi) is
amended by striking ''January 1, 2006'' and inserting ''January 1,
2007''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to taxable years beginning after December 31, 2005.

SEC. 3. COVER OVER OF TAX ON DISTILLED SPIRITS.

(a) In General.--Paragraph (1) of section 7652(f) (relating to
limitation on cover over of tax on distilled spirits) is amended by
striking ''January 1, 2006'' and inserting ''January 1, 2007''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to articles brought into the United States after December 31,
2005.

SEC. 4. AUTHORITY FOR UNDERCOVER OPERATIONS.

Paragraph (6) of section 7608(c) (relating to application of
section) is amended by striking ''January 1, 2006'' both places is
appears and inserting ''January 1, 2007''.

SEC. 5. DISCLOSURES OF CERTAIN TAX RETURN INFORMATION.

(a) Disclosures to Facilitate Combined Employment Tax Reporting.--
(1) In general.--Subparagraph (B) of section 6103(d)(5)
(relating to termination) is amended by striking ''December 31,
2005'' and inserting ''December 31, 2006''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply to disclosures after December 31, 2005.
(b) Disclosures Relating to Terrorist Activities.--
(1) In general.--Clause (iv) of section 6103(i)(3)(C) and
subparagraph (E) of section 6103(i)(7) are each amended by
striking ''December 31, 2005'' and inserting ''December 31,
2006''.
(2) Effective date.--The amendments made by paragraph (1)
shall apply to disclosures after December 31, 2005.
(c) Disclosures Relating to Student Loans.--
(1) In general.--Subparagraph (D) of section 6103(l)(13)
(relating to termination) is amended by striking ''December 31,
2005'' and inserting ''December 31, 2006''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply to requests made after December 31, 2005.

SEC. 6. DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO
DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO.

(a) In General.--Subsection (d) of section 199 (relating to
definitions and special rules) is amended by redesignating paragraph
(7) as paragraph (8) and by inserting after paragraph (6) the following
new paragraph:
''(7) Treatment of activities in puerto rico.--In the case
of any taxpayer with gross receipts for any taxable year from
sources within the Commonwealth of Puerto Rico, if all of such
receipts are taxable under section 1 or 11 for such taxable
year, then for purposes of determining the domestic production
gross receipts of such taxpayer for such taxable year under
subsection (c)(4), the term 'United States' shall include the
Commonwealth of Puerto Rico''.
(b) Effective Date.--The amendments made by subsection (a) shall
apply to taxable years beginning after December 31, 2005.

SEC. 7. FEDERAL GUARANTEE OF CERTAIN STATE BONDS.

(a) State Bonds Described.--This section shall apply to a bond
issued as part of an issue if--
(1) the issue of which such bond is part is an issue of the
State of Alabama, Louisiana, or Mississippi,
(2) the bond is a general obligation of the issuing State
and is in registered form,
(3) the proceeds of the bond are distributed to one or more
political subdivisions of the issuing State,
(4) the maturity of such bond does not exceed 5 years,
(5) the bond is issued after the date of the enactment of
this Act and before January 1, 2008, and
(6) the bond is designated by the Secretary of the Treasury
for purposes of this section.
(b) Application.--
(1) In general.--The Secretary of the Treasury may only
designate a bond for purposes of this section pursuant to an
application submitted to the Secretary by the State which
demonstrates the need for such designation on the basis of the
criteria specified in paragraph (2).
(2) Criteria.--For purposes of paragraph (1), the criteria
specified in this paragraph are--
(A) the loss of revenue base of one or more
political subdivisions of the State by reason of
Hurricane Katrina,
(B) the need for resources to fund infrastructure
within, or operating expenses of, any such political
subdivision,
(C) the lack of access of such political
subdivision to capital, and
(D) any other criteria as may be determined by the
Secretary.
(3) Guidance for submission and consideration of
applications.--The Secretary of the Treasury shall prescribe
regulations or other guidance which provide for the time and
manner for the submission and consideration of applications
under this subsection.
(c) Federal Guarantee.--A bond described in subsection (a) is
guaranteed by the United States in an amount equal to 50 percent of the
outstanding principal with respect to such bond.
(d) Aggregate Limit on Bond Designations.--The maximum aggregate
face amount of bonds which may be issued under this section shall not
exceed $3,000,000,000.

SEC. 8. CERTAIN TAX RELIEF RELATED TO HURRICANES RITA AND WILMA.

(a) Special Rule for Determining Earned Income.--
(1) In general.--In the case of a qualified individual, if
the earned income of the taxpayer for the taxable year which
includes the applicable date is less than the earned income of
the taxpayer for the preceding taxable year, the credits
allowed under sections 24(d) and 32 of the Internal Revenue
Code of 1986 may, at the election of the taxpayer, be
determined by substituting--
(A) such earned income for the preceding taxable
year, for
(B) such earned income for the taxable year which
includes the applicable date.
(2) Qualified individual.--For purposes of this
subsection--
(A) In general.--The term ''qualified individual''
means any qualified Hurricane Rita individual and any
qualified Hurricane Wilma individual.
(B) Qualified hurricane rita individual.--The term
''qualified Hurricane Rita individual'' means any
individual (other than a qualified Hurricane Katrina
individual) whose principal place of abode on September
23, 2005, was located--
(i) in the Rita GO Zone, or
(ii) in the Hurricane Rita disaster area
(but outside the Rita GO Zone) and such
individual was displaced from such principal
place of abode by reason of Hurricane Rita.
(C) Qualified hurricane wilma individual.--The term
''qualified Hurricane Wilma individual'' means any
individual (other than a qualified Hurricane Katrina
individual or a qualified Hurricane Rita individual)
whose principal place of abode on October 23, 2005, was
located--
(i) in the Wilma GO Zone, or
(ii) in the Hurricane Wilma disaster area
(but outside the Wilma GO Zone) and such
individual was displaced from such principal
place of abode by reason of Hurricane Wilma.
(D) Qualified hurricane katrina individual.--The
term ''qualified Hurricane Katrina individual'' has the
meaning given such term by section 406 of the Katrina
Emergency Tax Relief Act of 2005.
(3) Applicable date.--For purposes of this subsection, the
term ''applicable date'' means--
(A) in the case of a qualified Hurricane Rita
individual, September 23, 2005, and
(B) in the case of a qualified Hurricane Wilma
individual, October 23, 2005.
(4) Rita and wilma go zone; etc.--For purposes of this
subsection--
(A) Rita go zone.--The term ''Rita GO Zone'' means
that portion of the Hurricane Rita disaster area
determined by the President to warrant individual or
individual and public assistance from the Federal
Government under the Robert T. Stafford Disaster Relief
and Emergency Assistance Act by reason of Hurricane
Rita.
(B) Hurricane rita disaster area.--The term
''Hurricane Rita disaster area'' means an area with
respect to which a major disaster has been declared by
the President, before October 6, 2005, under section
401 of such Act by reason of Hurricane Rita.
(C) Wilma go zone.--The term ''Wilma GO Zone''
means that portion of the Hurricane Wilma disaster area
determined by the President to warrant individual or
individual and public assistance from the Federal
Government under such Act by reason of Hurricane Wilma.
(D) Hurricane wilma disaster area.--The term
''Hurricane Wilma disaster area'' means an area with
respect to which a major disaster has been declared by
the President, before November 14, 2005, under section
401 of such Act by reason of Hurricane Wilma.
(5) Earned income.--For purposes of this subsection, the
term ''earned income'' has the meaning given such term under
section 32(c) of the Internal Revenue Code of 1986.
(6) Special rules.--
(A) Application to joint returns.--For purposes of
paragraph (1), in the case of a joint return for a
taxable year which includes the applicable date--
(i) such paragraph shall apply if either
spouse is a qualified individual, and
(ii) the earned income of the taxpayer for
the preceding taxable year shall be the sum of
the earned income of each spouse for such
preceding taxable year.
(B) Uniform application of election.--Any election
made under paragraph (1) shall apply with respect to
both section 24(d) and section 32 of the Internal
Revenue Code of 1986.
(C) Errors treated as mathematical error.--For
purposes of section 6213 of the Internal Revenue Code
of 1986, an incorrect use on a return of earned income
pursuant to paragraph (1) shall be treated as a
mathematical or clerical error.
(D) No effect on determination of gross income,
etc.--Except as otherwise provided in this subsection,
the Internal Revenue Code of 1986 shall be applied
without regard to any substitution under paragraph (1).
(b) Secretarial Authority to Make Adjustments Regarding Taxpayer
and Dependency Status.--With respect to taxable years beginning in 2005
or 2006, the Secretary of the Treasury may make such adjustments in the
application of the internal revenue laws as may be necessary to ensure
that taxpayers do not lose any deduction or credit or experience a
change of filing status by reason of temporary relocations by reason of
Hurricane Rita or Hurricane Wilma. Any adjustments made under the
preceding sentence shall ensure that an individual is not taken into
account by more than one taxpayer with respect to the same tax benefit.

SEC. 9. GULF COAST RECOVERY BONDS.

It is the sense of the Congress that the Secretary of the Treasury,
or the Secretary's delegate, should designate one or more series of
bonds or certificates (or any portion thereof) issued under section
3105 of title 31, United States Code, as ''Gulf Coast Recovery Bonds''
in response to Hurricanes Katrina, Rita, and Wilma.
Solution:
Tax Revision Act of 2005 - Amends the Internal Revenue Code to extend through 2006 the: (1) election to include combat zone compensation as earned income for purposes of calculating the earned income tax credit; (2) increased cover over (payment) of distilled spirits excise tax to the Treasuries of Puerto Rico and the Virgin Islands; (3) authority for certain Internal Revenue Service (IRS) undercover investigative operations; and (4) authority to disclose tax return information for combined employment tax reporting, for combating terrorist activities, and for student loan repayments.

Extends eligibility for the tax deduction for domestic production activities to such activities in Puerto Rico.

Grants a limited federal guarantee of bonds issued by the states of Alabama, Louisiana, or Mississippi for Hurricane Katrina relief.

Allows a taxpayer election to base eligibility for the earned income and child tax credit on earned income reported in a year preceding the year of Hurricanes Rita and Wilma. Authorizes the Secretary of the Treasury to adjust the application of tax laws to prevent taxpayers affected by Hurricanes Rita or Wilma from losing certain tax benefits.

Expresses the sense of Congress that the Secretary should designate a series of bonds as Gulf Coast Recovery Bonds in response to Hurricanes Katrina, Rita, and Wilma.