In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Let me give you an 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.
The answer to this example can be: 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.
Here is why: 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.

OK. solve this:
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Ethanol Reform and Deficit Reduction
Act''.

SEC. 2. VARIABLE VEETC RATE BASED ON PRICE OF CRUDE OIL.

(a) Excise Tax Credit.--
(1) In general.--Subparagraph (A) of section 6426(b)(2) of
the Internal Revenue Code of 1986 is amended--
(A) by striking ''and'' at the end of clause (i),
(B) by striking ''calendar years beginning after
2008, 45 cents.'' in clause (ii) and inserting
''calendar quarters beginning after 2008 and before
July 1, 2011, 45 cents, and'', and
(C) by adding at the end the following new clause:
''(iii) in the case of calendar quarters
beginning after June 30, 2011, the applicable
rate determined in accordance with the
following table:

''If the average price of crude oil The applicable rate for

during the preceding calendar the calendar quarter is:
quarter is:
Not more than $50/barrel........................... 30 cents
More than $50 but not more than $60/barrel......... 24 cents
More than $60 but not more than $70/barrel......... 18 cents
More than $70 but not more than $80/barrel......... 12 cents
More than $80 but not more than $90/barrel......... 6 cents
More than $90/barrel............................... 0 cents.
For purposes of the preceding table, the
average price of crude oil for any calendar
quarter shall be the average 3-month futures
price on the New York Mercantile Exchange for
light sweet crude oil for such calendar
quarter. Each applicable rate under the
preceding table shall be reduced by 2 cents for
each calendar year beginning after 2011.''.
(2) Extension of tax credit or payment.--Sections
6426(b)(6) and 6427(e)(6)(A) of such Code are each amended by
striking ''2011'' and inserting ''2014''.
(b) Income Tax Credit.--
(1) In general.--The table contained in section 40(h)(2) of
the Internal Revenue Code of 1986 is amended--
(A) by striking ''calendar year'' in the heading
for the first column,
(B) by inserting ''Calendar year'' before ''2001'',
(C) by inserting ''Calendar year'' before ''2003'',
(D) by inserting ''Calendar year'' before ''2005'',
(E) by inserting ''Calendar years'' before
''2009'',
(F) by striking ''2011'' and inserting ''the last
calendar quarter beginning before July 1, 2011'',
(G) by striking the period at the end of the table,
and
(H) by adding at the end the following:

''Any calendar quarter beginning after 1st 2d applicable rate.''.
June 30, 2011, and before 2015. applicable
rate

(2) Applicable rates.--Paragraph (3) of section 40(h) of
such Code is amended to read as follows:
''(3) Applicable rates.--For purposes of this subsection,
the 1st applicable rate and the 2d applicable rate shall be
determined in accordance with the following table:

----------------------------------------------------------------------------------------------------------------
The 1st
''If the average price of crude oil during applicable rate The 2d applicable rate for the calendar quarter
the preceding calendar quarter is: for the calendar is:
quarter is:
----------------------------------------------------------------------------------------------------------------
Not more than $50/barrel................... 30 cents 22.20 cents
More than $50 but not more than $60/barrel. 24 cents 17.76 cents
More than $60 but not more than $70/barrel. 18 cents 13.33 cents
More than $70 but not more than $80/barrel. 12 cents 8.88 cents
More than $80 but not more than $90/barrel. 6 cents 4.44 cents
More than $90/barrel....................... 0 cents 0 cents.
----------------------------------------------------------------------------------------------------------------

For purposes of the preceding table, the average price of crude
oil for any calendar quarter shall be the average 3-month
futures price on the New York Mercantile Exchange for light
sweet crude oil for such calendar quarter. Each 1st applicable
rate under the preceding table shall be reduced by 2 cents for
each calendar year beginning after 2011 and each 2d applicable
rate under such table shall be reduced by 1.48 cents for each
such year.''.
(3) Extension of tax credit.--Section 40 of such Code is
amended--
(A) by striking ''2011'' in subsection (e)(1)(A)
and inserting ''2014'',
(B) by striking ''2012'' in subsection (e)(1)(B)
and inserting ''2015'', and
(C) by striking ''2011'' in subsection (h)(1) and
inserting ''2014''.
(c) Repeal of Deadwood.--Section 6426(b)(2) of the Internal Revenue
Code of 1986 is amended by striking subparagraph (C).
(d) Effective Date.--The amendments made by this section shall
apply to any sale, use, or removal for any period after June 30, 2011.

SEC. 3. EXTENSION AND MODIFICATION OF ALTERNATIVE FUEL VEHICLE
REFUELING PROPERTY CREDIT.

(a) Extension.--Subsection (g) of section 30C of the Internal
Revenue Code of 1986 is amended by striking ''placed in service--'' and
all that follows and inserting ''placed in service after the earlier of
December 31, 2016, or the date on which the Secretary certifies that at
least 53,000 qualified alternative fuel refueling properties (other
than properties described in subsection (c)(2)(C)) have been placed in
service.''.
(b) Only Certain Ethanol Blends Eligible for Credit.--Subparagraph
(A) of section 30C(c)(2) of the Internal Revenue Code of 1986 is
amended to read as follows:
''(A) Any fuel--
''(i) at least 85 percent of the volume of
which consists of one or more of the following:
natural gas, compressed natural gas, liquified
natural gas, liquefied petroleum gas, or
hydrogen, or
''(ii) at least 85 percent of the volume of
which consists of--
''(I) ethanol, or
''(II) ethanol and gasoline or one
or more of the fuels described in
clause (i), but only if at least 15
percent and not more than 85 percent of
the volume of such fuel consists of
ethanol.''.
(c) Credit for Dual-Use Refueling Property.--Subsection (e) of
section 30C of the Internal Revenue Code of 1986 is amended by adding
at the end the following new paragraph:
''(6) Dual-use refueling property.--
''(A) In general.--In the case of any dual-use
refueling property, 100 percent of the cost of such
property shall be treated as qualified alternative fuel
refueling property if the taxpayer certifies, in such
time and manner as the Secretary shall prescribe, that
such property will be used in more than a de minimis
capacity for the purposes described in section
179A(d)(3)(A) (applied as specified in subsection
(c)(2)).
''(B) Recapture.--If at any time within 5 years
after the date of the certification under subparagraph
(A) the dual-use refueling property ceases to be used
as required under such subparagraph, 100 percent of the
cost of such property shall be subject to recapture
under paragraph (5).
''(C) Dual-use refueling property.--For purposes of
this paragraph, the term 'dual-use refueling property'
means property that is both qualified alternative fuel
vehicle refueling property and property used--
''(i) to store or dispense fuels not
described in subsection (c)(2), or
''(ii) to store fuels described in
subsection (c)(2) for any purpose other than
delivery of such fuel into the fuel tank of a
motor vehicle.''.
(d) Effective Date.--The amendments made by this section shall
apply to property placed in service after June 30, 2011.

SEC. 4. EXTENSION OF CELLULOSIC BIOFUEL PRODUCER CREDIT THROUGH 2014.

(a) In General.--Section 40(b)(6) of the Internal Revenue Code of
1986 is amended by striking subparagraph (H).
(b) Conforming Amendment.--Section 40(e) of the Internal Revenue
Code of 1986 is amended by striking paragraph (3).

SEC. 5. EXTENSION OF SPECIAL DEPRECIATION ALLOWANCE FOR CELLULOSIC
BIOFUEL PLANT PROPERTY.

Subparagraph (D) of section 168(l)(2) of the Internal Revenue Code
of 1986 is amended by striking ''January 1, 2013'' and inserting
''January 1, 2015''.

SEC. 6. ALGAE TREATED AS A QUALIFIED FEEDSTOCK FOR PURPOSES OF THE
CELLULOSIC BIOFUEL PRODUCER CREDIT, ETC.

(a) In General.--Subclause (I) of section 40(b)(6)(E)(i) of the
Internal Revenue Code of 1986 is amended to read as follows:
''(I) is derived solely by, or
from, qualified feedstocks, and''.
(b) Qualified Feedstock; Special Rules for Algae.--Paragraph (6) of
section 40(b) of the Internal Revenue Code of 1986, as amended by this
Act, is amended by redesignating subparagraphs (F) and (G) as
subparagraphs (H) and (I), respectively, and by inserting after
subparagraph (E) the following new subparagraphs:
''(F) Qualified feedstock.--For purposes of this
paragraph, the term 'qualified feedstock' means--
''(i) any lignocellulosic or hemicellulosic
matter that is available on a renewable or
recurring basis, and
''(ii) any cultivated algae, cyanobacteria,
or lemna.
''(G) Special rules for algae.--In the case of fuel
which is derived by, or from, feedstock described in
subparagraph (F)(ii) and which is sold by the taxpayer
to another person for refining by such other person
into a fuel which meets the requirements of
subparagraph (E)(i)(II)--
''(i) such sale shall be treated as
described in subparagraph (C)(i),
''(ii) such fuel shall be treated as
meeting the requirements of subparagraph
(E)(i)(II) in the hands of such taxpayer, and
''(iii) except as provided in this
subparagraph, such fuel (and any fuel derived
from such fuel) shall not be taken into account
under subparagraph (C) with respect to the
taxpayer or any other person.''.
(c) Algae Treated as a Qualified Feedstock for Purposes of Bonus
Depreciation for Biofuel Plant Property.--
(1) In general.--Subparagraph (A) of section 168(l)(2) of
the Internal Revenue Code of 1986 is amended by striking
''solely to produce cellulosic biofuel'' and inserting ''solely
to produce second generation biofuel (as defined in section
40(b)(6)(E))''.
(2) Conforming amendments.--Subsection (l) of section 168
of such Code, as amended by this Act, is amended--
(A) by striking ''cellulosic biofuel'' each place
it appears in the text thereof and inserting ''second
generation biofuel'',
(B) by striking paragraph (3) and redesignating
paragraphs (4) through (8) as paragraphs (3) through
(7), respectively,
(C) by striking ''Cellulosic'' in the heading of
such subsection and inserting ''Second Generation'',
and
(D) by striking ''cellulosic'' in the heading of
paragraph (2) and inserting ''second generation''.
(d) Conforming Amendments.--
(1) Section 40 of the Internal Revenue Code of 1986, as
amended by this Act, is amended--
(A) by striking ''cellulosic biofuel'' each place
it appears in the text thereof and inserting ''second
generation biofuel'',
(B) by striking ''Cellulosic'' in the headings of
subsections (b)(6), (b)(6)(E), and (d)(3)(D) and
inserting ''Second generation'', and
(C) by striking ''cellulosic'' in the headings of
subsections (b)(6)(C), (b)(6)(D), (b)(6)(H), (d)(6),
and (e)(3) and inserting ''second generation''.
(2) Clause (ii) of section 40(b)(6)(E) of such Code is
amended by striking ''Such term shall not'' and inserting ''The
term 'second generation biofuel' shall not''.
(3) Paragraph (1) of section 4101(a) of such Code is
amended by striking ''cellulosic biofuel'' and inserting
''second generation biofuel''.
(e) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to fuels sold or
used after the date of the enactment of this Act.
(2) Application to bonus depreciation.--The amendments made
by subsection (c) shall apply to property placed in service
after the date of the enactment of this Act.

SEC. 7. BUDGETARY EFFECTS.

(a) PAYGO Scorecard.--The budgetary effects of this Act shall not
be entered on either PAYGO scorecard maintained pursuant to section
4(d) of the Statutory Pay-As-You-Go Act of 2010.
(b) Senate PAYGO Scorecard.--The budgetary effects of this Act
shall not be recorded on any PAYGO scorecard maintained for purposes of
section 201 of S. Con. Res. 21 (110th Congress).
Answer:
Ethanol Reform and Deficit Reduction Act - Amends the Internal Revenue Code to: (1)link the amount of the volumetric ethanol excise tax credit (VEETC) for calendar quarters beginning after June 30, 2011, to the average price of crude oil in a calendar quarter, (2) modify the rates of the income tax credit for alcohol used as fuel and extend such credit through 2014, (3) extend the alternative fuel refueling property tax credit and the special depreciation allowance for cellulosic biofuel plant property, and (4) make permanent the cellulosic biofuel producer tax credit.

Modifies the definition of "cellulosic biofuel" for purposes of the cellulosic biofuel producer tax credit and the special depreciation allowance to mean any liquid fuel that is derived solely by or from qualified feedstocks. Defines "qualified feedstocks" as any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis and any cultivated algae, cyanobacteria, or lemna.