Part 1. Definition
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Part 2. 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.
Answer: 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.
Part 3. Exercise
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Businesses Supporting Education Act
of 2006''.

SEC. 2. TAX CREDIT FOR CONTRIBUTIONS TO EDUCATION SCHOLARSHIP
ORGANIZATIONS.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by adding at the end the following new section:

''SEC. 45N. CONTRIBUTIONS TO EDUCATION SCHOLARSHIP ORGANIZATIONS.

''(a) General Rule.--For purposes of section 38, in the case of a
corporation, partnership, or trade or business carried on as a sole
proprietorship, the education scholarship credit determined under this
section for the taxable year is the aggregate amount of qualified
contributions for the taxable year.
''(b) Limitation.--
''(1) Dollar limitation.--The amount of the credit
determined under this section for any taxable year shall not
exceed $100,000.
''(2) Application to partnerships and s corporations.--In
the case of a partnership, the limitations of paragraph (1)
shall apply with respect to the partnership and with respect to
each partner. A similar rule shall apply in the case of an S
corporation and its shareholders.
''(c) Qualified Contributions.--For purposes of this section--
''(1) In general.--The term 'qualified contribution' means
a charitable contribution (as defined by section 170(c)) to an
education scholarship organization.
''(2) Education scholarship organization.--The term
'education scholarship organization' means any organization
which is described in section 170(c)(2) and exempt from tax
under section 501(a) and whose exclusive purpose is to provide
scholarships for the qualified elementary and secondary
education expenses of eligible students.
''(3) Eligible student.--The term 'eligible student' means
an individual--
''(A) who is enrolled in an elementary or secondary
school (within the meaning of section 530(b)(4)(B)),
''(B) who is a member of a household with a total
annual household income which does not exceed 250
percent of the Federal poverty guidelines (as
determined by the Secretary of Health and Human
Services), and
''(C) with respect to whom the taxpayer is entitled
to a deduction for the taxable year under section 151.
''(4) Qualified elementary and secondary education
expenses.--The term 'qualified elementary and secondary
education expenses' has the meaning given such term by section
530(b)(4), except that 'child' shall be substituted for
'beneficiary' and 'a child' shall be substituted for 'the
designated beneficiary of the trust' in clauses (i) and (iii)
of subparagraph (A) thereof.
''(5) Scholarship.--The term 'scholarship' does not include
any payment to fulfill or fund any obligation or project of any
school or school system to provide a free, appropriate public
education.
''(d) Denial of Double Benefit.--No deduction shall be allowed
under any provision of this chapter for any expense for which a credit
is allowed under this section.
''(e) Election.--This section shall apply to a taxpayer for a
taxable year only if such taxpayer elects to have this section apply
for such taxable year.''.
(b) Excise Tax on Failure of Education Scholarship Organizations to
Make Distributions.--
(1) In general.--Chapter 42 of such Code (relating to
private foundations and certain other tax-exempt organizations)
is amended by adding at the end the following new subchapter:

''Subchapter F--Education Scholarship Organizations

''Sec. 4966. Tax on failure to distribute receipts.

''SEC. 4966. TAX ON FAILURE TO DISTRIBUTE RECEIPTS.

''(a) Tax Imposed.--There is hereby imposed a tax on the failure of
an education scholarship organization to make required distributions
before the distribution deadline.
''(b) Amount of Tax.--The tax imposed by subsection (a) shall be
equal to 15 percent of the excess (if any) of--
''(1) the required distribution amount with respect to a
taxable year, over
''(2) the amount of receipts of the education scholarship
organization for such taxable year which are distributed before
the distribution deadline with respect to such receipts.
''(c) Definitions.--For purposes of this section--
''(1) Required distribution amount.--The required
distribution amount with respect to a taxable year is the
amount equal to 90 percent of the total receipts of the
education scholarship organization for such taxable year.
''(2) Distributions.--Distributions include amounts which
are formally committed but not distributed.
''(3) Distribution deadline.--The distribution deadline
with respect to receipts for a taxable year is the first day of
the second taxable year following the taxable year in which
such receipts are received by the education scholarship
organization.
''(d) Reasonable Cause Exception.--The tax imposed by subsection
(a) shall not apply with respect to any failure to make required
distributions before the distribution deadline which is not willful and
is due to reasonable cause.''.
(2) Abatement of tax.--
(A) General rule.--Subsection (b) of section 4962
of such Code (defining qualified first tier tax) is
amended by striking ''or D'' and inserting ''D, or F''.
(B) First tier tax.--Subsection (a) of section 4963
of such Code (defining first tier tax) is amended by
inserting ''4966,'' after ''4958,''.
(C) Taxable event.--Subsection (c) of section 4963
of such Code (defining taxable event) is amended by
inserting ''4966,'' after ''4958,''.
(3) Correction period.--Subparagraph (A) of section
4963(e)(2) of such Code (relating to special rules for when
taxable event occurs) is amended by inserting ''or 4966'' after
''4942''.
(4) Conforming amendment.--The table of subchapters for
chapter 42 of such Code is amended by adding at the end the
following new item:

''subchapter f. education scholarship organizations''.
(c) Credit to Be Part of General Business Credit.--Subsection (b)
of section 38 of such Code (relating to general business credit) is
amended by striking ''plus'' at the end of paragraph (29), by striking
the period at the end of paragraph (30) and inserting '', plus'' , and
by adding at the end the following new paragraph:
''(31) the education scholarship credit section 45N(a).''.
(d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 45M the following new
item:

''Sec. 45M. Contributions to education scholarship organizations.''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2005.
Answer:
Businesses Supporting Education Act of 2006 - Amends the Internal Revenue Code to allow business entities a tax credit for contributions to a tax-exempt education scholarship organization which provides scholarships to elementary or secondary school students from low or moderate income families. Limits the annual amount of such credit to $100,000.

Imposes a penalty tax on education scholarship organizations that fail to make required distributions of scholarship funds.