Given the task definition, example input & output, solve the new input case.
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.
Output: 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.
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.

New input case for you: SECTION 1. ESTABLISHMENT OF NONDEDUCTIBLE TAX-FREE INDIVIDUAL
RETIREMENT ACCOUNTS.

(a) In General.--Subpart A of part I of subchapter D of chapter 1
of the Internal Revenue Code of 1986 (relating to pension, profit-
sharing, stock bonus plans, etc.) is amended by inserting after section
408 the following new section:

''SEC. 408A. SPECIAL INDIVIDUAL RETIREMENT ACCOUNTS.

''(a) General Rule.--Except as provided in this section, a special
individual retirement account shall be treated for purposes of this
title in the same manner as an individual retirement plan.
''(b) Special Individual Retirement Account.--For purposes of this
title, the term 'special individual retirement account' means an
individual retirement plan which is designated at the time of
establishment of the plan as a special individual retirement account.
''(c) Treatment of Contributions.--
''(1) No deduction allowed.--No deduction shall be allowed
under section 219 for a contribution to a special individual
retirement account.
''(2) Contribution limit.--The aggregate amount of
contributions for any taxable year to all special individual
retirement accounts maintained for the benefit of an individual
shall not exceed the excess (if any) of--
''(A) the maximum amount allowable as a deduction
under section 219 with respect to such individual for
such taxable year (determined without regard to section
219(g)), over
''(B) the amount so allowed.
''(3) Special rules for qualified transfers.--
''(A) In general.--No rollover contribution may be
made to a special individual retirement account unless
it is a qualified transfer.
''(B) Limit not to apply.--The limitation under
paragraph (2) shall not apply to a qualified transfer
to a special individual retirement account.
''(d) Tax Treatment of Distributions.--
''(1) In general.--Except as provided in this subsection,
any amount paid or distributed out of a special individual
retirement account shall not be included in the gross income of
the distributee.
''(2) Exception for earnings on contributions held less
than 5 years.--
''(A) In general.--Any amount distributed out of a
special individual retirement account which consists of
earnings allocable to contributions made to the account
during the 5-year period ending on the day before such
distribution shall be included in the gross income of
the distributee for the taxable year in which the
distribution occurs.
''(B) Ordering rule.--
''(i) First-in, first-out rule.--
Distributions from a special individual
retirement account shall be treated as having
been made--
''(I) first from the earliest
contribution (and earnings allocable
thereto) remaining in the account at
the time of the distribution, and
''(II) then from other
contributions (and earnings allocable
thereto) in the order in which made.
''(ii) Allocations between contributions
and earnings.--Any portion of a distribution
allocated to a contribution (and earnings
allocable thereto) shall be treated as
allocated first to the earnings and then to the
contribution.
''(iii) Allocation of earnings.--Earnings
shall be allocated to a contribution in such
manner as the Secretary may by regulations
prescribe.
''(iv) Contributions in same year.--Except
as provided in regulations, all contributions
made during the same taxable year may be
treated as 1 contribution for purposes of this
subparagraph.
''(C) Cross reference.--

''For additional tax for early
withdrawal, see section 72(t).

''(3) Qualified transfer.--
''(A) In general.--Paragraph (2) shall not apply to
any distribution which is transferred in a qualified
transfer to another special individual retirement
account.
''(B) Contribution period.--For purposes of
paragraph (2), the special individual retirement
account to which any contributions are transferred
shall be treated as having held such contributions
during any period such contributions were held (or are
treated as held under this subparagraph) by the special
individual retirement account from which transferred.
''(4) Special rules relating to certain transfers.--
''(A) In general.--Notwithstanding any other
provision of law, in the case of a qualified transfer
to a special individual retirement account from an
individual retirement plan which is not a special
individual retirement account--
''(i) there shall be included in gross
income any amount which, but for the qualified
transfer, would be includible in gross income,
but
''(ii) section 72(t) shall not apply to
such amount.
''(B) Time for inclusion.--In the case of any
qualified transfer which occurs before January 1, 1994,
any amount includible in gross income under
subparagraph (A) with respect to such contribution
shall be includible ratably over the 4-taxable year
period beginning in the taxable year in which the
amount was paid or distributed out of the individual
retirement plan.
''(e) Qualified Transfer.--For purposes of this section--
''(1) In general.--The term 'qualified transfer' means a
transfer to a special individual retirement account from
another such account or from an individual retirement plan but
only if such transfer meets the requirements of section
408(d)(3).
''(2) Limitation.--A transfer otherwise described in
paragraph (1) shall not be treated as a qualified transfer if
the taxpayer's adjusted gross income for the taxable year of
the transfer exceeds the sum of the applicable dollar amount
plus $10,000. This paragraph shall not apply to a transfer from
a special individual retirement account to another special
individual retirement account.
''(3) Definitions.--For purposes of this subsection, the
terms 'adjusted gross income' and 'applicable dollar amount'
have the meanings given such terms by section 219(g)(3), except
subparagraph (A)(ii) thereof shall be applied without regard to
the phrase 'or the deduction allowable under this section'.''
(b) Early Withdrawal Penalty.--Section 72(t) of such Code is
amended by adding at the end thereof the following new paragraph:
''(6) Rules relating to special individual retirement
accounts.--In the case of a special individual retirement
account under section 408A--
''(A) this subsection shall only apply to
distributions out of such account which consist of
earnings allocable to contributions made to the account
during the 5-year period ending on the day before such
distribution, and
''(B) paragraph (2)(A)(i) shall not apply to any
distribution described in subparagraph (A).''
(c) Excess Contributions.--Section 4973(b) of such Code is amended
by adding at the end thereof the following new sentence: ''For purposes
of paragraphs (1)(B) and (2)(C), the amount allowable as a deduction
under section 219 shall be computed without regard to section 408A.''
(d) Conforming Amendment.--The table of sections for subpart A of
part I of subchapter D of chapter 1 of such Code is amended by
inserting after the item relating to section 408 the following new
item:

''Sec. 408A. Special individual
retirement accounts.''
(e) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to taxable years
beginning after December 31, 1993.
(2) Qualified transfers in 1993.--The amendments made by
this section shall apply to any qualified transfer during any
taxable year beginning in 1993.
Output:
Amends the Internal Revenue Code to establish special individual retirement accounts that are nondeductible. Makes such accounts nontaxable if earnings on contributions are held for at least five years. Applies the early withdrawal penalty to distributions made before the end of the five year-period.