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 ''Church Plan Clarification Act of
2015''.

SEC. 2. CHURCH PLAN CLARIFICATION.

(a) Application of Controlled Group Rules to Church Plans.--
(1) In general.--Section 414(c) of the Internal Revenue
Code of 1986 is amended--
(A) by striking ''For purposes'' and inserting the
following:
''(1) In general.--Except as provided in paragraph (2), for
purposes'', and
(B) by adding at the end the following new
paragraph:
''(2) Special rules relating to church plans.--
''(A) General rule.--Except as provided in
subparagraphs (B) and (C), for purposes of this
subsection and subsection (m), an organization that is
otherwise eligible to participate in a church plan
shall not be aggregated with another such organization
and treated as a single employer with such other
organization for a plan year beginning in a taxable
year unless--
''(i) one such organization provides
(directly or indirectly) at least 80 percent of
the operating funds for the other organization
during the preceding tax year of the recipient
organization, and
''(ii) there is a degree of common
management or supervision between the
organizations such that the organization
providing the operating funds is directly
involved in the day-to-day operations of the
other organization.
''(B) Nonqualified church-controlled
organizations.--Notwithstanding subparagraph (A), for
purposes of this subsection and subsection (m), an
organization that is a nonqualified church-controlled
organization shall be aggregated with 1 or more other
nonqualified church-controlled organizations, or with
an organization that is not exempt from tax under
section 501, and treated as a single employer with such
other organization, if at least 80 percent of the
directors or trustees of such other organization are
either representatives of, or directly or indirectly
controlled by, such nonqualified church-controlled
organization. For purposes of this subparagraph, the
term 'nonqualified church-controlled organization'
means a church-controlled tax-exempt organization
described in section 501(c)(3) that is not a qualified
church-controlled organization (as defined in section
3121(w)(3)(B)).
''(C) Permissive aggregation among church-related
organizations.--The church or convention or association
of churches with which an organization described in
subparagraph (A) is associated (within the meaning of
subsection (e)(3)(D)), or an organization designated by
such church or convention or association of churches,
may elect to treat such organizations as a single
employer for a plan year. Such election, once made,
shall apply to all succeeding plan years unless revoked
with notice provided to the Secretary in such manner as
the Secretary shall prescribe.
''(D) Permissive disaggregation of church-related
organizations.--For purposes of subparagraph (A), in
the case of a church plan, an employer may elect to
treat churches (as defined in section 403(b)(12)(B))
separately from entities that are not churches (as so
defined), without regard to whether such entities
maintain separate church plans. Such election, once
made, shall apply to all succeeding plan years unless
revoked with notice provided to the Secretary in such
manner as the Secretary shall prescribe.''.
(2) Clarification relating to application of anti-abuse
rule.--The rule of 26 CFR 1.414(c)-5(f) shall continue to apply
to each paragraph of section 414(c) of the Internal Revenue
Code of 1986, as amended by paragraph (1).
(3) Effective date.--The amendments made by paragraph (1)
shall apply to years beginning before, on, or after the date of
the enactment of this Act.
(b) Application of Contribution and Funding Limitations to 403(b)
Grandfathered Defined Benefit Plans.--
(1) In general.--Section 251(e)(5) of the Tax Equity and
Fiscal Responsibility Act of 1982 (Public Law 97-248), is
amended--
(A) by striking ''403(b)(2)'' and inserting
''403(b)'', and
(B) by inserting before the period at the end the
following: '', and shall be subject to the applicable
limitations of section 415(b) of such Code as if it
were a defined benefit plan under section 401(a) of
such Code (and not to the limitations of section 415(c)
of such Code).''.
(2) Effective date.--The amendments made by this subsection
shall apply to years beginning before, on, or after the date of
the enactment of this Act.
(c) Automatic Enrollment by Church Plans.--
(1) In general.--This subsection shall supersede any law of
a State that relates to wage, salary, or payroll payment,
collection, deduction, garnishment, assignment, or withholding
which would directly or indirectly prohibit or restrict the
inclusion in any church plan (as defined in section 414(e) of
the Internal Revenue Code of 1986) of an automatic contribution
arrangement.
(2) Definition of automatic contribution arrangement.--For
purposes of this subsection, the term ''automatic contribution
arrangement'' means an arrangement--
(A) under which a participant may elect to have the
plan sponsor or the employer make payments as
contributions under the plan on behalf of the
participant, or to the participant directly in cash,
(B) under which a participant is treated as having
elected to have the plan sponsor or the employer make
such contributions in an amount equal to a uniform
percentage of compensation provided under the plan
until the participant specifically elects not to have
such contributions made (or specifically elects to have
such contributions made at a different percentage), and
(C) under which the notice and election
requirements of paragraph (3), and the investment
requirements of paragraph (4), are satisfied.
(3) Notice requirements.--
(A) In general.--The plan sponsor of, or plan
administrator or employer maintaining, an automatic
contribution arrangement shall, within a reasonable
period before the first day of each plan year, provide
to each participant to whom the arrangement applies for
such plan year notice of the participant's rights and
obligations under the arrangement which--
(i) is sufficiently accurate and
comprehensive to apprise the participant of
such rights and obligations, and
(ii) is written in a manner calculated to
be understood by the average participant to
whom the arrangement applies.
(B) Election requirements.--A notice shall not be
treated as meeting the requirements of subparagraph (A)
with respect to a participant unless--
(i) the notice includes an explanation of
the participant's right under the arrangement
not to have elective contributions made on the
participant's behalf (or to elect to have such
contributions made at a different percentage),
(ii) the participant has a reasonable
period of time, after receipt of the
explanation described in clause (i) and before
the first elective contribution is made, to
make such election, and
(iii) the notice explains how contributions
made under the arrangement will be invested in
the absence of any investment election by the
participant.
(4) Default investment.--If no affirmative investment
election has been made with respect to any automatic
contribution arrangement, contributions to such arrangement
shall be invested in a default investment selected with the
care, skill, prudence, and diligence that a prudent person
selecting an investment option would use.
(5) Effective date.--This subsection shall take effect on
the date of the enactment of this Act.
(d) Allow Certain Plan Transfers and Mergers.--
(1) In general.--Section 414 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new
subsection:
''(z) Certain Plan Transfers and Mergers.--
''(1) In general.--Under rules prescribed by the Secretary,
except as provided in paragraph (2), no amount shall be
includible in gross income by reason of--
''(A) a transfer of all or a portion of the accrued
benefit of a participant or beneficiary, whether or not
vested, from a church plan that is a plan described in
section 401(a) or an annuity contract described in
section 403(b) to an annuity contract described in
section 403(b), if such plan and annuity contract are
both maintained by the same church or convention or
association of churches,
''(B) a transfer of all or a portion of the accrued
benefit of a participant or beneficiary from an annuity
contract described in section 403(b) to a church plan
that is a plan described in section 401(a) or an
annuity contract described in section 403(b), if such
plan and annuity contract are both maintained by the
same church or convention or association of churches,
or
''(C) a merger of a church plan that is a plan
described in section 401(a), or an annuity contract
described in section 403(b) with an annuity contract
described in section 403(b), if such plan and annuity
contract are both maintained by the same church or
convention or association of churches.
''(2) Limitation.--Paragraph (1) shall not apply to a
transfer or merger unless the participant's or beneficiary's
total accrued benefit immediately after the transfer or merger
is equal to or greater than the participant's or beneficiary's
total accrued benefit immediately before the transfer or
merger, and such total accrued benefit is nonforfeitable after
the transfer or merger.
''(3) Qualification.--A plan or annuity contract shall not
fail to be considered to be described in sections 401(a) or
403(b) merely because such plan or annuity contract engages in
a transfer or merger described in this subsection.
''(4) Definitions.--For purposes of this subsection:
''(A) Church or convention or association of
churches.--The term 'church or convention or
association of churches' includes an organization
described in subparagraph (A) or (B)(ii) of subsection
(e)(3).
''(B) Annuity contract.--The term 'annuity
contract' includes a custodial account described in
section 403(b)(7) and a retirement income account
described in section 403(b)(9).
''(C) Accrued benefit.--The term 'accrued benefit'
means--
''(i) in the case of a defined benefit
plan, the employee's accrued benefit determined
under the plan, and
''(ii) in the case of a plan other than a
defined benefit plan, the balance of the
employee's account under the plan.''.
(2) Effective date.--The amendment made by this subsection
shall apply to transfers or mergers occurring after the date of
the enactment of this Act.
(e) Investments by Church Plans in Collective Trusts.--
(1) In general.--In the case of--
(A) a church plan (as defined in section 414(e) of
the Internal Revenue Code of 1986), including a plan
described in section 401(a) of such Code and a
retirement income account described in section
403(b)(9) of such Code, and
(B) an organization described in section
414(e)(3)(A) of such Code the principal purpose or
function of which is the administration of such a plan
or account,
the assets of such plan, account, or organization (including
any assets otherwise permitted to be commingled for investment
purposes with the assets of such a plan, account, or
organization) may be invested in a group trust otherwise
described in Internal Revenue Service Revenue Ruling 81-100 (as
modified by Internal Revenue Service Revenue Rulings 2004-67,
2011-1, and 2014-24), or any subsequent revenue ruling that
supersedes or modifies such revenue ruling, without adversely
affecting the tax status of the group trust, such plan,
account, or organization, or any other plan or trust that
invests in the group trust.
(2) Effective date.--This subsection shall apply to
investments made after the date of the enactment of this Act.
A:
Church Plan Clarification Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax treatment of church pension plans, to: (1) provide that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it unless one such organization provides at least 80% of the operating funds for the other organization during the recipient organization's preceding tax year and there is a degree of common management or supervision between the organizations, (2) adopt benefit accrual limitations for church defined benefit plans established before 1982, and (3) allow transfers and mergers of qualified church retirement plans. The bill also: (1) preempts any state law relating to wage, salary, or payroll payment, collection, deduction, garnishment, assignment, or withholding that would directly or indirectly prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement; and (2) allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).