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 ''Steel Industry Preservation Act''.

SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR STEEL INDUSTRY FUEL.

(a) Credit Period.--
(1) In general.--Subclause (II) of section 45(e)(8)(D)(ii)
of the Internal Revenue Code of 1986 is amended to read as
follows:
''(II) Credit period.--In lieu of
the 10-year period referred to in
clauses (i) and (ii)(II) of
subparagraph (A), the credit period
shall be the period beginning on the
first date that the facility first
produces steel industry fuel that is
sold to an unrelated person after the
date of the enactment of the Steel
Industry Preservation Act, and ending
10 years after such first date.''.
(2) Conforming amendment.--Section 45(e)(8)(D) of such Code
is amended by striking clause (iii) and by redesignating clause
(iv) as clause (iii).
(b) Extension of Placed-in-Service Date.--Subparagraph (A) of
section 45(d)(8) of the Internal Revenue Code of 1986 is amended--
(1) by striking ''(or any modification to a facility)'';
(2) by striking ''placed in service before'' and inserting
''placed in service--
''(i) before'';
(3) by striking ''and'' at the end and inserting ''or'';
and
(4) by adding at the end the following new clause:
''(ii) after the date of the enactment of
this clause and before January 1, 2019, and''.
(c) Clarifications.--
(1) Steel industry fuel.--Subclause (I) of section
45(c)(7)(C)(i) of the Internal Revenue Code of 1986 is amended
by inserting '', or a blend of coal and petroleum coke, or
other coke feedstock'' after ''on coal''.
(2) Ownership interest.--Section 45(d)(8) of such Code is
amended by adding at the end the following new flush sentence:
''With respect to a facility producing steel industry fuel, no
person (including a ground lessor, customer, supplier, or
technology licensor) shall be treated as having an ownership
interest in the facility or as otherwise entitled to the credit
allowable under this section with respect to such facility if
such person's rent, license fee, or other entitlement to net
payments from the owner of such facility is measured by a fixed
dollar amount or a fixed amount per ton, or otherwise
determined without regard to the profit or loss of such
facility.''.
(3) Production and sale.--Subparagraph (D) of section
45(e)(8) of such Code, as amended by subsection (a)(2), is
amended by redesignating clause (iii) as clause (iv) and by
inserting after clause (ii) the following new clause:
''(iii) Production and sale.--The owner of
a facility producing steel industry fuel shall
be treated as producing and selling steel
industry fuel where that owner manufactures
such steel industry fuel from coal, a blend of
coal and petroleum coke, or other coke
feedstock to which it has title. The sale of
such steel industry fuel by the owner of the
facility to a person who is not the owner of
the facility shall not fail to qualify as a
sale to an unrelated person solely because such
purchaser may also be a ground lessor,
supplier, or customer.''.
(d) Election To Increase Credit in Lieu of Steel Industry Fuel
Deductions.--Paragraph (8) of section 45(e) is amended by adding at the
end the following new subparagraph:
''(E) Election for increased credit in lieu of
deductions for steel industry fuel.--In the case of a
taxpayer who produces steel industry fuel--
''(i) In general.--At the election of the
taxpayer--
''(I) no deduction shall be allowed
with respect to expenses made in
connection with the production and sale
of steel industry for such taxable year
which are otherwise deductible under
this chapter (determined without regard
to this subparagraph),
''(II) no expense made in
connection with the production of and
sale of steel industry fuel which is
otherwise chargeable to capital account
in such taxable year shall be so
charged, and
''(III) the credit determined under
this section (without regard to this
subparagraph) for such taxable year
shall be increased by an amount equal
to the product of the sum of the
amounts to which subclauses (I) and
(II) apply and the maximum rate of tax
applicable under section 1 or 11
(b)(1), as applicable to the taxpayer
in such taxable year.
''(ii) Application to partnerships and s
corporations.--In the case of a partnership or
S corporation, the election shall be made at
the partnership or S corporation level.
''(iii) Election.--An election under this
subparagraph for any taxable year shall be made
not later than the time for filing the return
of tax for such year (including extensions), in
such manner as the Secretary may prescribe.
Such an election, once made, shall be
irrevocable.''.
(e) Specified Credit for Purposes of Alternative Minimum Tax
Exclusion.--Subclause (II) of section 38(c)(4)(B)(iv) of the Internal
Revenue Code of 1986 is amended by inserting ''(in the case of a
refined coal production facility producing steel industry fuel, during
the credit period set forth in section 45(e)(8)(D)(ii)(II))'' after
''service''.
(f) Application of Certain Rules to Steel Industry Fuel.--
(1) Activity not engaged in for profit.--Section 183 of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new subsection:
''(f) Exception.--This section shall not apply to any deduction
with respect to the production of steel industry fuel (as defined in
section 45(c)(7)(C)).''.
(2) Application of economic substance doctrine.--
(A) In general.--Subsection (o) of section 7701 of
the Internal Revenue Code of 1986 is amended by adding
at the end the following new paragraph:
''(6) Non-application to steel industry fuel.--The economic
substance doctrine shall not apply to any transaction to the
extent such transaction relates to steel industry fuel (as
defined in section 45(c)(7)(C)).''.
(B) Conforming amendment.--Paragraph (5)(C) of
section 7701(o) of such Code is amended by striking
''The determination'' and inserting ''Except as
provided in paragraph (6), the determination''.
(g) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to fuel produced
and sold after the date of the enactment of this Act, in
taxable years ending after such date.
(2) Application of economic substance rules.--The
amendments made by subsection (f)(2) shall apply to
transactions entered into after the date of the enactment of
this Act.
A:
Steel Industry Preservation Act This bill amends the Internal Revenue Code to extend and modify the production tax credit for steel industry fuel. (Under current law, steel industry fuel is a fuel which is: (1) produced through a process of liquefying coal waste sludge and distributing it on coal, and (2) used as a feedstock for the manufacture of coke.) The bill modifies the tax credit for steel industry fuel to: extend the credit period and the placed-in-service date, revise the definition of "steel industry fuel" to allow blends of coal and petroleum coke or other coke feedstock in the fuel, set forth ownership requirements, and specify requirements for treating an owner as producing and selling steel industry fuel. A taxpayer that produces steel industry fuel may elect to accept an increased tax credit in lieu of certain deductions for expenses in connection with the production of steel industry fuel. The bill specifies the treatment of the credit for the purpose of the alternative minimum tax. It also exempts transactions related to steel industry fuel from rules that restrict deductions and other tax benefits for activities that are not engaged in for profit or that do not have economic substance.