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 input: 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.
Example 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.
Example 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.
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Master Limited Partnerships Parity
Act''.

SEC. 2. EXTENSION OF PUBLICLY TRADED PARTNERSHIP OWNERSHIP STRUCTURE TO
ENERGY POWER GENERATION PROJECTS, TRANSPORTATION FUELS,
AND RELATED ENERGY ACTIVITIES.

(a) In General.--Subparagraph (E) of section 7704(d)(1) of the
Internal Revenue Code of 1986 is amended--
(1) by striking ''income and gains derived from the
exploration'' and inserting ''income and gains derived from the
following:
''(i) Minerals, natural resources, etc.--
The exploration'',
(2) by inserting ''or'' before ''industrial source'',
(3) by inserting a period after ''carbon dioxide'', and
(4) by striking '', or the transportation or storage'' and
all that follows and inserting the following:
''(ii) Renewable energy.--The generation of
electric power exclusively utilizing any
resource described in section 45(c)(1) or
energy property described in section 48
(determined without regard to any termination
date), or in the case of a facility described
in paragraph (3) or (7) of section 45(d)
(determined without regard to any placed in
service date or date by which construction of
the facility is required to begin), the
accepting or processing of such resource.
''(iii) Electricity storage devices.--The
receipt and sale of electric power that has
been stored in a device directly connected to
the grid.
''(iv) Combined heat and power.--The
generation, storage, or distribution of thermal
energy exclusively utilizing property described
in section 48(c)(3) (determined without regard
to subparagraphs (B) and (D) thereof and
without regard to any placed in service date).
''(v) Renewable thermal energy.--The
generation, storage, or distribution of thermal
energy exclusively using any resource described
in section 45(c)(1) or energy property
described in clause (i) or (iii) of section
48(a)(3)(A).
''(vi) Waste heat to power.--The use of
recoverable waste energy, as defined in section
371(5) of the Energy Policy and Conservation
Act (42 U.S.C. 6341(5)) (as in effect on the
date of the enactment of the Master Limited
Partnerships Parity Act).
''(vii) Renewable fuel infrastructure.--The
storage or transportation of any fuel described
in subsection (b), (c), (d), or (e) of section
6426.
''(viii) Renewable fuels.--The production,
storage, or transportation of any renewable
fuel described in section 211(o)(1)(J) of the
Clean Air Act (42 U.S.C. 7545(o)(1)(J)) (as in
effect on the date of the enactment of the
Master Limited Partnerships Parity Act) or
section 40A(d)(1).
''(ix) Renewable chemicals.--The
production, storage, or transportation of any
renewable chemical (as defined in paragraph
(6)).
''(x) Energy efficient buildings.--The
audit and installation through contract or
other agreement of any energy efficient
building property described in section
179D(c)(1).
''(xi) Gasification with sequestration.--
The production of any product from a project
that meets the requirements of subparagraphs
(A) and (B) of section 48B(c)(1) and that
separates and sequesters in secure geological
storage (as determined under section 45Q(d)(2))
at least 75 percent of such project's total
qualified carbon dioxide (as defined in section
45Q(b)).
''(xii) Carbon capture and sequestration.--
The generation or storage of electric power
produced from any facility which is a qualified
facility described in section 45Q(c) and which
disposes of any captured qualified carbon
dioxide (as defined in section 45Q(b)) in
secure geological storage (as determined under
section 45Q(d)(2)).''.
(b) Renewable Chemical.--Section 7704(d) of such Code is amended by
adding at the end the following new paragraph:
''(6) Renewable chemical.--The term 'renewable chemical'
means a monomer, polymer, plastic, formulated product, or
chemical substance produced from renewable biomass (as defined
in section 9001(12) of the Farm Security and Rural Investment
Act of 2002 (7 U.S.C. 8101(12)), as in effect on the date of
the enactment of the Master Limited Partnerships Parity
Act).''.
(c) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act, in taxable years
ending after such date.
A:
Master Limited Partnerships Parity Act - Amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships to include income and gains from renewable and alternative fuels (in addition to fossil fuels), including energy derived from thermal resources, waste, renewable fuels and chemicals, energy efficient buildings, gasification, and carbon capture in secure geological storage.