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 ''Coal Industry Retiree Health Equity
Act''.

SEC. 2. REDUCTION IN CONTRIBUTIONS OF ELIGIBLE SMALL ASSIGNED OPERATORS
TO COAL MINERS COMBINED BENEFIT FUND.

(a) In General.--Part II of subchapter B of chapter 99 of the
Internal Revenue Code of 1986 (relating to financing of Combined
Benefit Fund) is amended by inserting after section 9704 the following
new section:

''SEC. 9704A. REDUCTIONS IN ANNUAL PREMIUMS OF ELIGIBLE SMALL ASSIGNED
OPERATORS.

''(a) General Rule.--The annual premium of an assigned operator
under section 9704(a) shall, in the case of an eligible small assigned
operator, be reduced as provided in subsection (b).
''(b) Reductions for Eligible Small Assigned Operators.--
''(1) In general.--If this subsection applies to an
eligible small assigned operator for any plan year of the
Combined Fund, the annual premium under section 9704(a) for
such operator for such plan year shall not exceed 5 percent of
the operator's average annual taxable income for purposes of
chapter 1 for the 5-taxable year period ending with the
operator's most recent taxable year ending before the beginning
of the plan year.
''(2) Credit for overpayments.--To the extent that an
eligible small assigned operator has paid annual premiums in
excess of such premiums required by paragraph (1) for plan
years beginning before the date of the enactment of this
section, any annual premiums owed by such operator on or after
October 1, 1996 (after the application of paragraph (1)) shall
be reduced (but not below zero) by the amount of such excess.
''(b) Years to Which Section Applies.--
''(1) In general.--This section shall apply to any plan
year of the Combined Fund which begins after January 31, 1993
and before October 1, 2003.
''(2) Coordination.--This section shall not apply to any
eligible small assigned operator for any plan year for which no
annual premium is imposed on such operator.
''(c) Eligible Small Assigned Operators.--For purposes of this
section--
''(1) In general.--The term 'eligible small assigned
operator' means any assigned operator--
''(A) the average annual gross income of which for
purposes of chapter 1 for the 5-taxable year period
ending with the operator's most recent taxable year
ending before October 1, 1993, did not exceed
$25,000,000, and
''(B) which is not engaged in the production of
coal for the plan year for which the determination is
being made.
For purposes of this subparagraph, production by a related
person shall be treated as production by the assigned operator.
''(2) Production of coal.--For purposes of paragraph (1),
an assigned operator or related person shall be treated as
engaged in the production of coal if it has employed employees
in--
''(A) the extraction of coal, or
''(B) the preparation, processing, or changing of
coal for sale.
''(d) Aggregation Rules.--In determining gross income or taxable
income for purposes of this section, an assigned operator and any
related persons shall be treated as 1 person.
''(e) Overall Limitation.--
''(1) In general.--In no event shall the total reductions
in annual premiums payable to the Combined Fund under this
section for any plan year exceed $5,000,000.
''(2) Calculation of reductions.--For purposes of paragraph
(1), the total reductions in annual premiums for any plan year
shall not include any reductions under this section in premiums
payable by an eligible small assigned operator who, prior to
the date of the enactment of this section, has not paid at
least 50 percent of the premiums assessed such assigned
operator for the period October 1, 1993, through September 30,
1996.''
(b) Conforming Amendment.--The table of sections for part II of
subchapter B of chapter 99 of the Internal Revenue Code of 1986 is
amended by inserting after the item relating to section 9704 the
following new item:

''Sec. 9704A. Reductions in annual premiums of eligible small
assigned operators.''
(c) Effective Date.--The amendments made by this section shall
apply to plan years beginning after January 31, 1993.

SEC. 3. WAIVER OF PENALTIES.

(a) In General.--In the case of an eligible small assigned operator
(as defined in section 9704A(c) of the Internal Revenue Code of 1986,
as added by section 2), no penalty shall be imposed under section 9707
of such Code on any failure of such operator to pay any installment of
a premium due under section 9704 of such Code before January 1, 1997,
if the operator pays such installment before such date. For purposes of
this subsection, the amount of the installment shall be determined
after application of the amendments made by section 2.
(b) Compliance.--An operator shall not be treated as failing to
meet the requirements of subsection (a) with respect to any installment
if--
(1) the failure to pay the installment before January 1,
1997, was due to reasonable cause and not to willful neglect,
and
(2) the failure is corrected within 90 days of the later
of--
(A) notice of the failure, or
(B) a final administrative or judicial
determination of the amount of the installment which is
not reviewable or appealable.

SEC. 4. SUSPENSION OF CONTRIBUTIONS FOR CERTAIN ASSIGNED OPERATORS TO
THE COMBINED FUND.

(a) In General.--Section 9704 of the Internal Revenue Code of 1986
(relating to liability of assigned operators) is amended by adding at
the end the following new subsection:
''(j) One-Time Suspension of Contributions for Certain Assigned
Operators.--
''(1) In general.--Effective on and after the date of the
enactment of the Coal Industry Retiree Health Equity Act,
whenever the net assets in the Combined Fund (as reported in
the monthly UMWA Combined Fund Financial Statements) first
exceed 10 percent of the benefits and administrative costs paid
by the Combined Fund during the preceding plan year, no further
monthly premium payments shall be made by assigned operators
which are not 1988 agreement operators for the succeeding 24-
month period. In the case of assigned operators which sought
protection under title 11 of the United States Code before
October 24, 1992, the preceding sentence shall be applied
without regard to section 9706(b)(1)(A).
''(2) Termination of suspension.--The period of suspension
under paragraph (1) shall terminate whenever such net assets no
longer exceed 10 percent of such costs, and assigned operators
which are not 1988 agreement operators shall resume making
monthly premium payments with the next monthly installment due
after such termination.
''(3) Report.--Not later than the end of the first 12-month
period of the 24-month period described in paragraph (1), the
Comptroller General of the United States shall report to Congress on
the current operations of the Combined Fund for such 12-month period
and the background history of the Combined Fund.''
(b) Conforming Amendment.--Section 9704(a) of the Internal Revenue
Code of 1986 is amended by striking ''Each'' and inserting ''Except as
provided in subsection (j), each''.

SEC. 5. AMOUNT OF PER BENEFICIARY PREMIUM.

Paragraph (2) of section 9704(b) of the Internal Revenue Code of
1986 (relating to per beneficiary premium) is amended--
(1) by striking subparagraph (A) and inserting the
following new subparagraph:
''(A) $2,116.67, plus'', and
(2) by striking ''the amount determined under subparagraph
(A)'' in subparagraph (B) and inserting ''$2,116.67''.

SEC. 6. DISCLOSURE REQUIREMENTS.

(a) In General.--Section 9704(h) of the Internal Revenue Code of
1986 (relating to information) is amended--
(1) by striking ''(h) Information.--The'' and inserting:
''(h) Information.--
''(1) Information to secretary.--The'', and
(2) by adding at the end the following new paragraph:
''(2) Information to contributors.--
''(A) In general.--The trustees of the Combined
Fund shall, within 30 days of a written request, make
available to any assigned operator information relating
to the employment history of assigned beneficiaries.
''(B) Fees.--The trustees may charge reasonable
fees (not in excess of actual expenses) for providing
documents under this paragraph.''
(b) Additional Amendment.--Clause (ii) of section 9703(b)(2)(A) of
the Internal Revenue Code of 1986 is amended by inserting ''(without
regard to any reduction under section 9704(e)(3)(B)(ii))'' after ''for
the plan year''.

SEC. 7. TREATMENT OF WITHDRAWAL LIABILITY.

(a) Withdrawal Liability.--Subsection (g) of section 9711 of the
Internal Revenue Code of 1986 (relating to continued obligations of
individual employer plans) is amended by adding at the end the
following new paragraph:
''(3) Certain 1988 agreement operators.--Notwithstanding
any other provision of this chapter, in the case of 1988
agreement operators which either have contingent liability for,
or which were assessed by and did pay contractual withdrawal
liability to, the 1950 UMWA Benefit Plan, the 1974 UMWA Benefit
Plan or the Combined Fund; the following shall apply as of the
date of the enactment of the Coal Industry Retiree Health
Equity Act:
''(A) The Combined Fund shall immediately cease
assessing, collecting, or attempting to collect
contractual withdrawal liability under Article XX,
Section (i) or (j), or both, of the 1988 agreement, and
promptly shall segregate from its other assets a sum
equal to the contractual withdrawal liability
previously paid by any such 1988 agreement operator.
''(B) Each such 1988 agreement operator and any
related persons are hereafter exempted from the
requirements of subsections (a) and (b).
''(C) The 1992 UMWA Benefit Plan hereafter shall
provide health benefits coverage to all beneficiaries
who would have been eligible to receive health benefits
under such 1988 agreement operator's individual
employer plans, but for this paragraph.
''(D) The 1992 UMWA Benefit Plan shall assess no
premiums against any such 1988 agreement operator under
subparagraphs (A) and (B) of section 9712(d)(1) and,
instead, shall assess such premiums against the
Combined Fund, which shall promptly pay such premiums
until the sum segregated with respect to such 1988
Agreement operator from the Combined Fund's other
assets pursuant to this paragraph has been exhausted.
The segregated sum shall continue to earn interest at
the rate prescribed under section 6621 until such sum
is exhausted, at which time the 1992 UMWA Benefit Plan
shall commence assessing premiums against such 1988
agreement operator.''
(b) Conforming Amendment.--Subsections (a) and (b)(2) of section
9711 of the Internal Revenue Code of 1986 are each amended by striking
the period at the end of the second sentence thereof and inserting '',
except as provided in subsection (g)(3).''
Answer:
Coal Industry Retiree Health Equity Act - Amends the Internal Revenue Code to reduce annual premiums to the United Mine Workers of America Combined Benefit Fund for eligible small assigned operators.
Waives specified installment nonpayment penalties. Provides a one-time suspension of contributions for certain assigned operators.
Revises the per beneficiary premium calculation.
Provides for the disclosure of beneficiary employment history to a requesting assigned operator.
Sets forth treatment of withdrawal liability provisions for certain 1988 agreement operators.