Detailed Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
See one example below:
Problem: 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.
Solution: 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.
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.

Problem: SECTION 1. SHORT TITLE; ETC.

(a) Short Title.--This Act may be cited as the ''Tax Technical
Corrections Act of 2002''.
(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.
(c) Table of Contents.--The table of contents for this Act is as
follows:

Sec. 1. Short title; etc.
Sec. 2. Amendments related to Job Creation and Worker Assistance Act of
2002.
Sec. 3. Amendments related to Economic Growth and Tax Relief
Reconciliation Act of 2001.
Sec. 4. Amendment related to Victims of Terrorism Tax Relief Act of
2001.
Sec. 5. Amendments related to Community Renewal Tax Relief Act of 2000.
Sec. 6. Amendments related to Taxpayer Relief Act of 1997.
Sec. 7. Other technical corrections.
Sec. 8. Clerical amendments.

SEC. 2. AMENDMENTS RELATED TO JOB CREATION AND WORKER ASSISTANCE ACT OF
2002.

(a) Amendments Related to Section 101 of the Act.--
(1) Subparagraph (A) of section 168(k)(2) is amended--
(A) by striking ''but only if no written binding
contract for the acquisition was in effect before
September 11, 2001,'' in clause (iii)(I), and
(B) by adding at the end the following new
sentence:
''Such term shall not include any property with respect
to which a written binding contract is in effect before
September 11, 2001, for the acquisition of such
property or, in the case of property manufactured,
constructed, or produced for the taxpayer's own use,
for the manufacture, construction, or production of
such property.''.
(2) Clause (ii) of section 168(k)(2)(D) is amended--
(A) by inserting ''clause (iii) and'' before
''subparagraph (A)(ii)'',
(B) by inserting ''is'' after ''if property'', and
(C) by striking ''is'' in subclause (I).
(3) Subparagraph (D) of section 168(k)(2) is amended by
adding at the end the following new clause:
''(iii) Syndication.--For purposes of
subparagraph (A)(ii), if--
''(I) property is originally placed
in service after September 10, 2001, by
the lessor of such property,
''(II) such property is sold by
such lessor or any subsequent purchaser
within 3 months after the date so
placed in service, and
''(III) the user of such property
after the last sale during such 3-month
period remains the same as when such
property was originally placed in
service,
such property shall be treated as originally
placed in service not earlier than the date of
such last sale.''.
(b) Amendments Related to Section 102 of the Act.--
(1) Subparagraph (H) of section 172(b)(1) is amended by
striking ''a taxpayer which has''.
(2) In the case of a net operating loss for a taxable year
ending during 2001--
(A) an application under section 6411(a) of the
Internal Revenue Code of 1986 with respect to such loss
shall not fail to be treated as timely filed if filed
before November 1, 2002, and
(B) any election made under subsection (b)(3) or
(j) of section 172 of such Code may (notwithstanding
such subsections) be revoked before November 1, 2002.
(3) Section 102(c)(2) of the Job Creation and Worker
Assistance Act of 2002 (Public Law 107-147) is amended by
striking ''before January 1, 2003'' and inserting ''after
December 31, 1995''.
(4)(A) Subclause (I) of section 56(d)(1)(A)(i) is amended
by striking ''attributable to carryovers''.
(B) Subclause (I) of section 56(d)(1)(A)(ii) is amended--
(i) by striking ''for taxable years'' and inserting
''from taxable years'', and
(ii) by striking ''carryforwards'' and inserting
''carryovers''.
(c) Amendments Related to Section 301 of the Act.--
(1) Subparagraph (D) of section 1400L(a)(2) is amended--
(A) by striking ''subchapter B'' and inserting
''subchapter A'', and
(B) in clause (ii), by striking ''subparagraph
(B)'' and inserting ''this paragraph''.
(2) Subparagraph (A) of section 1400L(b)(2) is amended--
(A) by striking ''but only if no written binding
contract for the acquisition was in effect before
September 11, 2001,'' in clause (iv), and
(B) by adding at the end the following new
sentence: ''The term 'qualified New York Liberty Zone
property' shall not include any property with respect
to which a written binding contract is in effect before
September 11, 2001, for the acquisition of such
property or, in the case of property manufactured,
constructed, or produced for the taxpayer's own use,
for the manufacture, construction, or production of
such property.''.
(3) Paragraph (2) of section 1400L(f) is amended by
inserting before the period '', determined without regard to
subparagraph (C)(i) thereof''.
(d) Amendment Related to Section 405 of the Act.--The last sentence
of section 4006(a)(3)(E)(iii)(IV) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1306(a)(3)(E)(iii)(IV)) is amended--
(1) by inserting ''or this subparagraph'' after ''this
clause'' both places it appears, and
(2) by inserting ''(other than sections 4005, 4010, 4011,
and 4043)'' after ''subsections''.
(e) Amendment Related to Section 411 of the Act.--Section
411(c)(2)(B) of the Job Creation and Worker Assistance Act of 2002 is
amended by striking ''Paragraph (2)'' and inserting ''Paragraph (1)''.
(f) Effective Date.--The amendments made by this section shall take
effect as if included in the provisions of the Job Creation and Worker
Assistance Act of 2002 to which they relate.

SEC. 3. AMENDMENTS RELATED TO ECONOMIC GROWTH AND TAX RELIEF
RECONCILIATION ACT OF 2001.

(a) Amendment Related to Section 401 of the Act.--Clause (i) of
section 530(d)(2)(C) is amended by striking ''higher'' after
''qualified''.
(b) Amendment Related to Section 611 of the Act.--Section
415(d)(4)(A) is amended by adding at the end the following new
sentence: ''This subparagraph shall also apply for purposes of any
provision of this title that provides for adjustments in accordance
with the method contained in this subsection, except to the extent
provided in such provision.''.
(c) Amendment Related to Section 637 of the Act.--Section
408(p)(6)(A)(i) is amended by adding at the end the following new
sentence: ''For purposes of the preceding sentence, amounts described
in section 6051(a)(3) shall be determined without regard to section
3401(a)(3).''.
(d) Effective Date.--The amendments made by this section shall take
effect as if included in the provisions of the Economic Growth and Tax
Relief Reconciliation Act of 2001 to which they relate.

SEC. 4. AMENDMENT RELATED TO VICTIMS OF TERRORISM TAX RELIEF ACT OF
2001.

(a) Amendment Related to Section 201 of the Act.--Clause (iv) of
section 6103(i)(7)(B) is amended by inserting ''and subparagraph (A)''
after ''this subparagraph''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in section 201 of the Victims of Terrorism Tax
Relief Act of 2001.

SEC. 5. AMENDMENTS RELATED TO COMMUNITY RENEWAL TAX RELIEF ACT OF 2000.

(a) Amendments Related to Section 401 of the Act.--
(1) Subsection (c) of section 1234B is amended by adding at
the end the following new sentence: ''The Secretary may
prescribe regulations regarding the status of contracts the
value of which are determined directly or indirectly by
reference to an index which becomes (or ceases to be) a narrow-
based security index (as defined for purposes of section
1256(g)(6)).''.
(2) Paragraph (6) of section 1256(g) is amended by adding
at the end the following new sentence: ''The Secretary may
prescribe regulations regarding the status of options the value
of which are determined directly or indirectly by reference to
an index which becomes (or ceases to be) a narrow-based
security index (as so defined).''.
(b) Effective Date.--The amendments made by this section shall take
effect as if included in section 401 of the Community Renewal Tax
Relief Act of 2000.

SEC. 6. AMENDMENTS RELATED TO TAXPAYER RELIEF ACT OF 1997.

(a) Amendments Related to Section 1001 of the Act.--
(1) Paragraph (2) of section 1259(c) is amended by striking
''The term 'constructive sale' shall not include any contract''
and inserting ''A taxpayer shall not be treated as having made
a constructive sale solely because the taxpayer enters into a
contract''.
(2) Subparagraphs (A) and (B)(i) of section 1259(c)(3) are
each amended by striking ''be treated as a constructive sale''
and inserting ''cause a constructive sale''.
(3) Clause (i) of section 1259(c)(3)(A) is amended by
striking ''before the end of'' and inserting ''on or before''.
(4) Clause (ii) of section 1259(c)(3)(B) is amended by
striking ''substantially similar''.
(5) Subclause (I) of section 1259(c)(3)(B)(ii) is amended
to read as follows:
''(I) which would (but for this
subparagraph) cause the requirement of
subparagraph (A)(iii) not to be met
with respect to the transaction
described in clause (i) of this
subparagraph,''.
(6) Subclause (II) of such section is amended by inserting
''on or'' before ''before the 30th day''.
(7) The heading for subparagraph (B) of section 1259(c)(3)
is amended by striking ''positions which are reestablished''
and inserting ''certain closed transactions where risk of loss
on appreciated financial position diminished''.
(b) Amendment Related to Section 1031 of the Act.--Section
4261(e)(4) is amended by adding at the end the following new
subparagraph:
''(D) Special rule for amounts paid for domestic
segments beginning after 2002.--If an amount is paid
during a calendar year for a domestic segment beginning
in a later calendar year, then the rate of tax under
subsection (b) on such amount shall be the rate in
effect for the calendar year in which such amount is
paid.''
(c) Effective Date.--
(1) Amendments related to section 1001.--The amendments
made by subsection (a) shall take effect as if included in
section 1001 of the Taxpayer Relief Act of 1997.
(2) Amendments related to section 1031.--The amendment made
by subsection (b) shall apply to segments beginning after
December 31, 2002.

SEC. 7. OTHER TECHNICAL CORRECTIONS.

(a) Definition of Valid Taxpayer Identification Number for Earned
Income Credit.--Section 32(m) is amended to read as follows:
''(m) Identification Numbers.--Solely for purposes of subsections
(c)(1)(F) and (c)(3)(D), a taxpayer identification number means a
social security number assigned by the Social Security Administration--
''(1) to a citizen of the United States, or
''(2) to an individual pursuant to subclause (I) (or that
portion of subclause (III) that relates to subclause (I)) of
section 205(c)(2)(B)(i) of the Social Security Act.''.
(b) Effective Date.--The amendment made by this subsection shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 8. CLERICAL AMENDMENTS.

(a) The heading for subparagraph (F) of section 168(k)(2) is
amended by striking ''miniumum'' and inserting ''minimum''.
(b) The item relating to section 1234B in the table of sections for
subpart IV of subchapter P of chapter 1 is amended to read as follows:

''Sec. 1234B. Gains or losses from securities futures
contracts.''.
(c) Section 156(c) of the Community Renewal Tax Relief Act of 2000
(114 Stat. 2763A-623) is amended in the first sentence by inserting
''than'' after ''not later''.
Solution:
Tax Technical Corrections Act of 2002 - Amends the Internal Revenue Code to make technical corrections to the Job Creation and Worker Assistance Act of 2002 concerning: (1) the special depreciation allowance for certain property acquired after September 10, 2001 and before September 11, 2004; (2) the application of the temporary suspension of the 90 percent alternative minimum taxable income limit on certain carrybacks of net operating losses; (3) certain tax benefits for areas of New York City which sustained damage from the terrorist acts of September 11, 2001; (4) the interest rate range for certain additional funding requirements under the Employee Retirement Income Security Act of 1974 (ERISA); and (5) a technical correction to the Economic Growth and Tax Relief Reconciliation Act of 2001.Makes technical corrections to the Economic Growth and Tax Relief Reconciliation Act of 2001 concerning: (1) modifications to educational individual retirement accounts (IRAs); (2) an increase in benefit and contribution limits for defined benefit plans; and (3) a waiver of tax for nondeductible contributions to domestic and similar workers.Makes technical corrections to the Victims of Terrorism Tax Relief Act of 2001 concerning the disclosure of tax information in terrorism and national security investigations.Makes technical corrections to the Community Renewal Tax Relief Act of 2000 concerning the tax treatment of securities futures contracts.Makes technical corrects to the Taxpayer Relief Act of 1997 concerning constructive sales treatment for appreciated financial positions and the extension and modification of taxes funding the Airport and Airway Trust Fund.Redefines valid taxpayer identification number for the earned income credit.