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 is below.
Q: 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.
A: 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.
Rationale: 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.
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Home Energy Affordability Tax Relief
Act of 2011'' or the ''HEATR Act of 2011''.

SEC. 2. REFUNDABLE CREDIT FOR RESIDENTIAL ENERGY COSTS.

(a) In General.--Subchapter B of chapter 65 of the Internal Revenue
Code of 1986 (relating to rules of special application) is amended by
adding at the end the following new section:

''SEC. 6433. REFUNDABLE CREDIT FOR RESIDENTIAL ENERGY COSTS.

''(a) General Rule.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by this subtitle for the
taxable year an amount equal to the lesser of--
''(1) 33 percent of the amount of the taxpayer's
residential energy costs for such taxable year, or
''(2) $500.
''(b) Income Limitation.--
''(1) In general.--The amount allowable as a credit under
subsection (a) for any taxable year shall be reduced (but not
below zero) by an amount which bears the same ratio to the
amount so allowable (determined without regard to this
paragraph) as--
''(A) the amount (if any) by which the taxpayer's
adjusted gross income exceeds $50,000 (twice such
amount in the case of a joint return), bears to
''(B) $10,000.
''(2) Determination of adjusted gross income.--For purposes
of paragraph (1), adjusted gross income shall be determined
without regard to sections 911, 931, and 933.
''(c) Definitions and Special Rules.--For purposes of this
section--
''(1) Residential energy costs.--The term 'residential
energy costs' means the amount paid or incurred by the taxpayer
during the taxable year--
''(A) to any utility for electricity or natural gas
used in the principal residence of the taxpayer during
the heating season, and
''(B) for any qualified fuel for use in the
principal residence of the taxpayer but only if such
fuel is the primary fuel for heating such residence.
''(2) Principal residence.--
''(A) In general.--The term 'principal residence'
has the meaning given to such term by section 121;
except that no ownership requirement shall be imposed.
''(B) Special rules.--Such term shall not include--
''(i) any residence located outside the
United States, and
''(ii) any residence not used as the
taxpayer's principal place of abode throughout
the heating season.
''(3) Heating season.--The term 'heating season' means
October, November, December, January, February, and March.
''(4) Qualified fuel.--The term 'qualified fuel' includes
propane, heating oil, kerosene, wood, and wood pellets.
''(d) Other Special Rules.--
''(1) Individuals paying on level payment basis.--Amounts
paid for natural gas under a level payment plan for any period
shall be treated as paid for natural gas used during the
portion (if any) of the heating season during such period to
the extent of the amount charged for natural gas used during
such portion of the heating season. A similar rule shall apply
to electricity and any qualified fuel.
''(2) Homeowners associations, etc.--The application of
this section to homeowners associations (as defined in section
528(c)(1)) or members of such associations, and tenant-
stockholders in cooperative housing corporations (as defined in
section 216), shall be allowed by allocation, apportionment, or
otherwise, to the individuals paying, directly or indirectly,
for the residential energy cost so incurred.
''(3) Dollar amount in case of joint occupancy.--In the
case of a dwelling unit which is the principal residence by 2
or more individuals, the dollar limitation under subsection
(a)(2) shall be allocated among such individuals under
regulations prescribed by the Secretary.
''(4) Treatment as refundable credit.--For purposes of this
title, the credit allowed by this section shall be treated as a
credit allowed under subpart C of part IV of subchapter A of
chapter 1 (relating to refundable credits).
''(e) Inflation Adjustment.--
''(1) In general.--In the case of any taxable year
beginning in 2012, each of the dollar amounts contained in
subsections (a)(2) and (b)(1)(A) shall be increased by an
amount equal to--
''(A) such dollar amount, multiplied by
''(B) in the case of--
''(i) the dollar amount contained in
subsection (a)(2), the fuel price inflation
adjustment for 2012, and
''(ii) the dollar amount contained in
subsection (b)(1)(A), the cost-of-living
adjustment determined under section 1(f)(3) for
2012 by substituting 'calendar year 2010' for
'calendar year 1992' in subparagraph (B)
thereof.
''(2) Fuel price inflation adjustment.--For purposes of
paragraph (1)(B)(i)--
''(A) In general.--The fuel price inflation
adjustment for 2012 is the percentage (if any) by
which--
''(i) the CPI fuel component for October of
2011, exceeds
''(ii) the CPI fuel component for October
of 2010.
''(B) CPI fuel component.--The term 'CPI fuel
component' means the fuel component of the Consumer
Price Index for All Urban Consumers published by the
Department of Labor.
''(3) Rounding.--
''(A) Credit amount.--
''(i) Credit amount.--If the dollar amount
in subsection (a)(2) (after being increased
under paragraph (1)), is not a multiple of $10,
such dollar amount shall be rounded to the
nearest multiple of $10.
''(ii) Income threshold.--If the dollar
amount in subsection (b)(1)(A) (after being
increased under paragraph (1)), is not a
multiple of $50, such dollar amount shall be
rounded to the next lowest multiple of $50.
''(f) Application of Section.--This section shall apply to
residential energy costs paid or incurred after the date of the
enactment of this section, in taxable years ending after such date, and
before January 1, 2013.''.
(b) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by striking ''or 6431,'' and inserting
''6431, or 6433''.
(2) The table of sections for subchapter B of chapter 65 of
such Code is amended by adding at the end the following new
item:

''Sec. 6433. Refundable credit for residential energy costs.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years ending after the date of the enactment of this
Act.
A:
Home Energy Affordability Tax Relief Act of 2011 or the HEATR Act of 2011- Amends the Internal Revenue Code to allow an individual taxpayer an income-based refundable tax credit for energy costs for the taxpayer's principal residence. Limits such credit to the lesser of 33% of such costs or $500. Terminates such credit on December 31, 2012.