Given the task definition, example input & output, solve the new input case.
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: 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.
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.
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.

New input case for you: SECTION 1. SHORT TITLE; ETC.

(a) Short Title.--This Act may be cited as the ''Strengthening
Taxpayer Rights Act of 2017''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986, as amended.
(c) Table of Contents.--The table of contents of this Act is as
follows:

Sec. 1. Short title; etc.
TITLE I--PREPARATION OF TAX RETURNS

Sec. 101. Preparer penalties with respect to preparation of returns and
other submissions.
Sec. 102. Limit redisclosures and uses of consent-based disclosures of
tax return information.
TITLE II--IMPROVING IRS PROCEDURES

Sec. 201. Modification of requirements relating to tax lien information
contained in consumer credit reports.
Sec. 202. De novo tax court review of innocent spouse relief
determinations.
Sec. 203. Removal of nonpayment period from list of triggering events
for returns relating to cancellation of
indebtedness.
Sec. 204. Special rules for levies that attach to a fixed and
determinable right.

TITLE I--PREPARATION OF TAX RETURNS

SEC. 101. PREPARER PENALTIES WITH RESPECT TO PREPARATION OF RETURNS AND
OTHER SUBMISSIONS.

(a) Inclusion of Other Submissions in Penalty Provisions.--
(1) Understatement of taxpayer's liability by tax return
preparer.--
(A) In general.--Section 6694 is amended by
striking ''return or claim of refund'' each place it
appears and inserting ''return, claim of refund, or
other submission to the Secretary''.
(B) Conforming amendments.--Section 6694, as
amended by paragraph (1), is amended by striking
''return or claim'' each place it appears and inserting
''return, claim, or other submission to the
Secretary''.
(2) Increase in penalty in case of gross misconduct.--
Subsection (b) of section 6694 is amended by adding at the end
the following new paragraph:
''(4) Increase in penalty in case of gross misconduct.--In
the case of an understatement to which this section applies
that is attributable to the tax return preparer's making a
false or fraudulent return or claim for refund without the
taxpayer's knowledge, subsection (a) shall be applied by
substituting '100 percent of the amount of the understatement'
for '50 percent of the amount derived (or to be derived) by the
tax return preparer with respect to the return or claim'. This
penalty shall be in addition to any other penalties provided by
law.''.
(3) Other assessable penalties.--
(A) In general.--Section 6695 is amended by
striking ''return or claim for refund'' each place it
appears and inserting ''return, claim for refund, or
other submission''.
(B) Conforming amendments.--Section 6695, as
amended by paragraph (1), is amended by striking
''return or claim'' each place it appears and inserting
''return, claim, or other submission''.
(b) Increase in Certain Other Assessable Penalty Amounts.--
(1) In general.--Subsections (a), (b), and (c) of section
6695 are each amended by striking ''$50'' and inserting
''$1,000''.
(2) Removal of annual limitation.--Subsections (a), (b),
and (c) of section 6695 are each amended by striking the last
sentence thereof.
(c) Review by the Treasury Inspector General for Tax
Administration.--Subparagraph (A) of section 7803(d)(2) is amended by
striking ''and'' at the end of clause (iii), by striking the period at
the end of clause (iv) and inserting '', and'', and by adding at the
end the following new clause:
''(v) a summary of the penalties assessed
and collected during the reporting period under
sections 6694 and 6695 and under the
regulations promulgated under section 330 of
title 31, United States Code, and a review of
the procedures by which violations are
identified and penalties are assessed under
those sections,''.
(d) Additional Certification on Documents Other Than Returns.--
(1) Identifying number required for all submissions to the
irs by tax return preparers.--The first sentence of paragraph
(4) of section 6109(a) is amended by striking ''return or claim
for refund'' and inserting ''return, claim for refund,
statement, or other document''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply to any return, claim for refund, or submission to
the Secretary that is filed after the date of the enactment of
this Act.
(e) Coordination With Section 6060(a).--The Secretary of the
Treasury shall coordinate the requirements under the regulations
promulgated under sections 330 and 330A of title 31, United States
Code, with the return requirements of section 6060 of the Internal
Revenue Code of 1986.
(f) Effective Date.--The regulations required by this section shall
be prescribed not later than one year after the date of the enactment
of this Act.

SEC. 102. LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF
TAX RETURN INFORMATION.

(a) In General.--Subsection (c) of section 6103 is amended by
striking ''However, return'' and inserting the following: ''Persons
designated by the taxpayer to receive return information shall not use
the information for any purpose other than the express purpose for
which consent was granted and shall not disclose return information to
any other person without the express permission of, or request by, the
taxpayer. Return''.
(b) Effective Date.--The amendment made by this section shall apply
to disclosures after the date of the enactment of this Act.

TITLE II--IMPROVING IRS PROCEDURES

SEC. 201. MODIFICATION OF REQUIREMENTS RELATING TO TAX LIEN INFORMATION
CONTAINED IN CONSUMER CREDIT REPORTS.

(a) In General.--Paragraph (3) of section 605(a) of the Fair Credit
Reporting Act (15 U.S.C. 1681c(a)(3)) is amended to read as follows:
''(3) Tax liens.--The following tax liens:
''(A) Any tax lien released pursuant to section
6325(a) of the Internal Revenue Code of 1986 not more
than 2 years after the date that the notice of such
lien was filed.
''(B) Any tax lien released pursuant to section
6325(a) of such Code--
''(i) more than 2 years after the date that
the notice of such lien was filed, and
''(ii) more than 2 years before the report.
''(C) Any tax lien if--
''(i) the notice of such lien was not
refiled during the required refiling period (as
defined in section 6323(g)(3) of such Code),
and
''(ii) such period ends more than 6 years
before the report.
''(D) Any tax lien the notice of which is withdrawn
pursuant to section 6323(j)(1) of such Code.
''(E) Any tax lien released pursuant to section
6326(b) of such Code if the notice of such lien was
erroneously filed.''.
(b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.

SEC. 202. DE NOVO TAX COURT REVIEW OF INNOCENT SPOUSE RELIEF
DETERMINATIONS.

(a) In General.--Section 6015 is amended--
(1) in subsection (e), by adding at the end the following
new paragraph:
''(6) Standard and scope of review.--Any review of a
determination made under this section shall be reviewed de novo
by the Tax Court and shall be based upon--
''(A) the administrative record established at the
time of the determination, and
''(B) any additional newly discovered or previously
unavailable evidence.''; and
(2) by amending subsection (f) to read as follows:
''(f) Equitable Relief.--
''(1) In general.--Under procedures prescribed by the
Secretary, if--
''(A) taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either), and
''(B) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
''(2) Limitation.--A request for equitable relief under
this subsection may be made with respect to any portion of any
liability that--
''(A) has not been paid, provided that such request
is made before the expiration of the applicable period
of limitation under section 6502, or
''(B) has been paid, provided that such request is
made during the period in which the individual could
submit a timely claim for refund or credit of such
payment.''.
(b) Effective Date.--The amendments made by this section shall
apply to petitions or requests filed or pending on and after the date
of the enactment of this Act.

SEC. 203. REMOVAL OF NONPAYMENT PERIOD FROM LIST OF TRIGGERING EVENTS
FOR RETURNS RELATING TO CANCELLATION OF INDEBTEDNESS.

(a) In General.--Subsection (c) of section 6050P is amended by
adding at the end the following new paragraph:
''(4) Determining date of discharge.--Whether an entity has
discharged the indebtedness of any person shall not be
determined based solely on the passage of a specified period of
time during which the entity has not received payment on such
indebtedness.''.
(b) Effective Date.--The amendments made by this section shall
apply to discharges of indebtedness after the date of the enactment of
this Act.

SEC. 204. SPECIAL RULES FOR LEVIES THAT ATTACH TO A FIXED AND
DETERMINABLE RIGHT.

(a) In General.--Section 6331 is amended by redesignating
subsection (l) as subsection (m) and by inserting after subsection (k)
the following new subsection:
''(l) Limitation on Levy After Expiration of Collection Period.--
''(1) Penalties and interest.--In the case of a levy that
attaches to a fixed and determinable right to payments or other
property, penalties, additions to tax, and interest shall not
accrue after the expiration of the period of limitations
provided in section 6502.
''(2) Retirement and disability payments.--In the case of a
levy on benefits under title II of the Social Security Act,
benefits under a plan on account of a disability, or retirement
benefits or amounts held in a retirement plan, such levy is not
enforceable with respect to such benefits or amounts after the
expiration of the period of limitations provided in section
6502 unless the taxpayer has committed a flagrant act (as
defined in section 6334(f)(2)).''.
(b) Effective Date.--The amendments made by this section shall
apply to levies served after the date of the enactment of this Act.
Output:
Strengthening Taxpayer Rights Act of 2017 This bill modifies requirements for the preparation of tax returns and Internal Revenue Service (IRS) procedures for the collection of taxes. The bill amends the Internal Revenue Code to: apply tax preparer penalties for the understatement of a taxpayer's liability and other violations to other submissions to the IRS, in addition to tax returns or refund claims; increase tax preparer penalties for gross misconduct and other violations; require identifying numbers to be included for all submissions to the IRS by tax return preparers (limited to tax returns or refund claims under current law); limit the disclosure of taxpayer information to the express purpose for which the taxpayer granted consent; provide for de novo review by the Tax Court of IRS innocent spouse relief determinations; specify that the determination of whether or not a debt has been discharged may not be based solely on a nonpayment period; and restrict the authority of the IRS to use a levy after the collection period has expired. The bill amends the Fair Credit Reporting Act to reduce from seven years to two years the period that a tax lien may appear on a taxpayer's credit report.