Teacher: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Teacher: Now, understand the problem? If you are still confused, see the following 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: 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.
Reason: 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 instance: OFFICERS.

''The State Administrator shall establish a Problem Resolution
Office. Problem Resolution Officers shall have the authority to
investigate taxpayer complaints and enjoin collection activity if, in
the opinion of the Problem Resolution Officer, said collection activity
is reasonably likely to not be in compliance with law. Said
administrative injunction may only be reversed by the highest official
in the relevant State or Federal taxing authority or by its General
Counsel upon a finding that the collection activity is justified by
clear and convincing evidence. The authority to reverse this
administrative injunction may not be delegated. Problem Resolution
Officers shall not be disciplined or adversely affected for the
issuance of administrative injunctions unless a pattern or issuing
injunctions that are manifestly unreasonable is proven in an
administrative hearing. Nothing in this section shall limit the
authority of the State Administrators or the taxpayer to pursue any
legal remedy in any court with jurisdiction over the dispute at issue.

''SEC. 53. JURISDICTION AND INTERSTATE ALLOCATION.

''(a) Allocation Rules.--For purposes of allocating revenue between
or among administering states from taxes imposed by this subtitle, the
revenue shall be allocated to those states that are the destination of
the taxable property or services. The destination of the purchase of
taxable property and services shall be determined in accordance with
this section.
''(b) Federal Office of Revenue Allocation.--The Secretary shall
establish an Office of Revenue Allocation to arbitrate any claims or
disputes among administering states as to the destination of taxable
property and services for purposes of allocating revenue between or
among the states from taxes imposed by this subtitle. The determination
of the Administrator of the Office of Revenue Allocation shall be
subject to judicial review in any federal court with competent
jurisdiction provided, however, that the standard of review shall be
abuse of discretion.
''(c) Tangible Personal Property.--The destination of tangible
personal property shall be the state or territory in which the property
was first delivered to the purchaser. Tangible personal property
shipped by means of the mail or common carrier shall be deemed
delivered to the location of the purchaser for purposes of this
subsection upon shipment by mail or common carrier.
''(d) Real Property.--The destination of real property or rents or
leaseholds on real property shall be state or territory in which the
real property is located.
''(e) Other Property.--The destination of other property shall be
residence of the purchaser.
''(f) Services.--
''(1) General rule.--The destination of services shall be
state or territory in which the use, consumption or enjoyment
of the services occurred. Allocation of service invoices
relating to more than one jurisdiction shall be on the basis of
time.
''(2) Telecommunications services.--The destination of
telecommunications services shall be the residence of the
purchaser. Telecommunications services shall include telephone,
telegraph, cable television, satellite and computer on-line or
network services.
''(3) Domestic transportation services.--For transportation
services where all of the final destinations are within the
United States, the destination of transportation services shall
be the final destination of the trip (in the case of round or
multiple trip fares, the services amount shall be equally
allocated among the final destinations).
''(4) International transportation services.--For
transportation services where the final destination or origin
of the trip is without the United States, the service amount
shall be deemed 50 percent attributable to the United States
destination and origin.
''(g) Financial Intermediation Services.--The destination of
financial intermediation services shall be the residence of the
purchase.
''(h) A State Tax Administrator shall have jurisdiction over any
gross payments made which have a destination (as determined in
accordance with this section) within the state of said State Tax
Administrator. This grant of jurisdiction is not exclusive of other
jurisdiction that said State Tax Administrator may have.
''(i) Rents and Royalties Paid for the Lease of Tangible
Property.--
''(1) General rule.--The destination of rents and royalties
paid for the lease of tangible property shall be where the
property is located.
''(2) Vehicles.--The destination of rent and lease payments
on vehicles shall be--
''(A) in the case of rentals and leases of a term
one month or less, the location where the vehicle was
originally delivered to the lessee; and
''(B) in the case of rentals and leases of a term
greater than one month, the residence of the lessee.
''(j) Royalties for the License of Intangible Property.--The
destination of royalties for the license of intangible is where the
property is used.

''SEC. 54. TAX TO BE STATED AND CHARGED SEPARATELY.

''(a) In General.--For each purchase of taxable property or
services for which a tax is imposed pursuant to section 1, the sales
tax shall be charged separately from the purchase price by the vendor
or seller. For purchase of taxable property or services for which a tax
is imposed pursuant to section 1, the vendor shall provide to the
purchaser a receipt that sets forth at least the following
information--
''(1) the property or services price exclusive of tax;
''(2) the amount of tax paid;
''(3) the property or service price inclusive of tax;
''(4) the tax rate (the amount of tax paid (per
subparagraph 2) divided by the property or service price
inclusive of tax (per subparagraph 3));
''(5) the date that the good or service was sold;
''(6) the name of the vendor; and
''(7) the vendor registration number.
''(b) Vending Machine Exception.--The requirements of subsection
(a) shall be inapplicable in the case of sales by vending machines.
Vending machines for purposes of this subsection shall mean machines--
''(1) that dispense taxable property in exchange for coins,
one, five, ten or twenty dollar bills, and
''(2) that sell no single item exceeding ten dollars per
unit in price.''

SEC. 5. PHASE-OUT OF THE INTERNAL REVENUE SERVICE.

Appropriations for any expenses of the Internal Revenue Service
including processing income tax returns for years prior to the repeal
of the income tax, revenue accounting, management, transfer of payroll
tax data to the Social Security Administration and otherwise for years
after fiscal year 2000 are not authorized.

SEC. 6. EXCISE TAX ADMINISTRATION.

The Secretary shall establish an Excise Tax Bureau to collect
excise taxes formerly collected and administered by the Internal
Revenue Service that are not repealed by this Act.

SEC. 7. SOCIAL SECURITY ADMINISTRATION TO COLLECT PAYROLL TAXES.

(a) Commencing January 1, 1998, the Social Security Administration
shall collect and administer the taxes imposed pursuant to chapter 2 of
subtitle A (relating to self employment income taxes) and subtitle C
(relating to employment taxes) of the Internal Revenue Code of 1986.
(b) Cross References.--

For revised rules relating to the self-
employment tax, see section 57.
For rules relating to revised
withholding tax schedules and family consumption refund, see section
15.
For rules relating to trust fund
accounting and payroll tax revenues, see section 6(b) of this act.

SEC. 8. SELF-EMPLOYMENT TAX.

(a) Subsection 1402(a) of the Internal Revenue Code of 1986 is
amended to read as follows:
''(a) In General.--'Self employment income' shall mean gross
payments received in a calendar year from the sale of taxable property
or services (without regard to exemption) less the sum in a calendar
year of--
''(1) purchases of taxable property or services (without
regard to exemption) in furtherance of a business purpose,
''(2) any wages paid (whether to the self-employed person
or others) in furtherance of a business purpose,
''(3) unused transition amounts, and
''(4) undeducted negative self employment income amounts
from prior periods.
''(b) Transition Amounts.--
''(1) General rule.--The transition amount for the ten
calendar years commencing in 1998 shall be the unrecovered
basis amount as of the end of December 31, 1997 divided by ten.
''(2) Unrecovered basis amount.--The unrecovered basis
amount shall be remaining income tax basis relating to--
''(A) prior law section 167 property placed in
service prior to January 1, 1998, and
''(B) inventory held as of the end of 1997
(including any amounts capitalized in accordance with
prior law section 263A).''
(b) Conforming Amendments.--Subsection 1402(b) and 1402(c) are
hereby repealed. Subsections 1402(d) et seq. are hereby renumbered as
subsections 1402(b) et seq.

SEC. 9. INTEREST.

Section 6621 of the Internal Revenue Code of 1986 is amended by
striking the last sentence in section 6621(a)(1) and by striking ''3''
in section 6621(a)(2)(B) and substituting in its stead ''2''.

SEC. 10. SUPERMAJORITY REQUIRED TO RAISE RATE.

''(a) In General.--It shall not be in order in the House of
Representatives or the Senate to consider any bill, joint resolution,
amendment thereto, or conference report thereon that includes any
provision that--
(1) increases any federal sales tax rate,
(2) provides any exemption, deduction, credit or other
benefit which results in a reduction in federal revenues.
(b) Waiver or Suspension.--This section may be waived or suspended
in the House of Representatives or the Senate only by the affirmative
vote of two-thirds of the Members, duly chosen and sworn.

HR 3039 IH----2
HR 3039 IH----3
HR 3039 IH----4
Student:
National Retail Sales Tax Act of 1996 - Repeals the income, estate, gift, and certain excise tax provisions of the Internal Revenue Code.
(Sec. 4) Amends the Internal Revenue Code by imposing a 15 percent tax on the use, consumption or enjoyment in the U.S. of any property or service produced or rendered within or out of the U.S. Prohibits imposing tax on any property or service: (1) purchased for resale; (2) purchased to produce property or services; or (3) exported from the U.S. for use, consumption or enjoyment outside of the U.S. Sets forth special rules relating to the obligation of governmental units and not-for-profit organizations to collect and remit tax. Sets forth provisions concerning credits and refunds.
Allows an eligible family unit to receive a sales tax rebate (family consumption refund). Requires that a family member, to be counted for the purposes of determining family unit size, must: (1) if over two years old, have a bona fide Social Security number; and (2) be a U.S. resident. Conditions that no individual shall be considered part of more than one family unit.
Sets forth special rules. Impose
s a 15
percent tax on gaming services. Imposes an excise tax of 15 percent on the wages of Federal, State, and local government employees. Authorizes States to administer, collect, and remit tax.
Authorizes the Secretary to establish a system including the use of a toll-free telephone number for the purposes of bringing violations to the attention of the Secretary for investigation.
Authorizes the Secretary to establish an Office of Revenue Allocation to arbitrate any claims or disputes among States.
(Sec. 5) Prohibits the authorization of appropriations for the Internal Revenue Service after FY 2000.
(Sec. 6) Authorizes the Secretary to establish an Excise Tax Bureau to collect excise taxes not repealed by this Act.
(Sec. 7) Authorizes the Social Security Administration to collect and administer self-employment income and employment payroll taxes beginning in 1998.
(Sec. 9) Increases the interest rate on the underpayment of tax by large corporations.
(Sec. 10) Requires a supermajority in the House of Representatives or the Senate to raise rates.