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 ''Middle Class & Small Business Tax
Cut Act of 2012''.

SEC. 2. EXTENSION OF PAYROLL TAX REDUCTION.

(a) In General.--Subsection (c) of section 601 of the Tax Relief,
Unemployment Insurance Reauthorization, and Job Creation Act of 2010 is
amended by striking ''and 2012'' and inserting '', 2012, and 2013''.
(b) Effective Date.--The amendments made by this section shall
apply to remuneration received, and taxable years beginning, after
December 31, 2012.

SEC. 3. EMPLOYER PAYROLL INCREASE CREDIT.

(a) In General.--Subchapter B of chapter 65 of the Internal Revenue
Code of 1986 is amended by adding at the end the following new section:

''SEC. 6433. EMPLOYER PAYROLL INCREASE CREDITS.

''(a) In General.--Each qualified employer shall be treated as
having made a payment against the tax imposed by section 3111(a) or
section 3221(a), whichever is applicable, for each qualified quarter in
an amount equal to the credit amount.
''(b) Credit Amount.--For purposes of this section, the credit
amount with respect to any qualified quarter is equal to the 10 percent
of the qualified payroll increase of such employer for such qualified
quarter.
''(c) Dollar Limitation.--The total credit amount with respect to
any employer shall not exceed $500,000 for all qualified quarters.
''(d) Qualified Employer.--For purposes of this section, the term
'qualified employer' means any American employer other than the United
States, any State, or any instrumentality thereof.
''(e) Qualified Payroll Increase.--For purposes of this section--
''(1) In general.--The term 'qualified payroll increase'
with respect to any qualified quarter means the amount, if any,
by which a qualified employer's qualified payroll for such
quarter exceeds the qualified payroll for such quarter of the
calendar year preceding the year in which such qualified
quarter falls.
''(2) Qualified payroll.--The term 'qualified payroll'
means the amount of all wages (within the meaning of section
3121(a)) paid or incurred by a qualified employer to the
employees of such employer, except that, with respect to each
such employee for any quarter of the employer, such wages shall
be taken into account only to the extent that such wages do not
exceed the contribution and benefit base as determined under
section 230 of the Social Security Act.
''(3) Railway labor.--In the case of remuneration subject
to the tax imposed by section 3221(a), paragraph (1) shall be
applied by substituting 'all compensation (within the meaning
of section 3231(e))' for 'all wages (within the meaning of
section 3121(a))'.
''(4) Special rule for large employers.--In the case of an
employer that employs 100 or more employees during the
qualified quarter, no qualified payroll increase shall be taken
into account for such qualified quarter unless the qualified
payroll increase with respect to such qualified quarter exceeds
3 percent of the qualified payroll for such quarter of the
calendar year preceding the year in which such qualified
quarter falls.
''(f) Qualified Quarter.--For purposes of this section, the term
'qualified quarter' means--
''(1) the calendar quarter which includes the date of the
enactment of the Middle Class & Small Business Tax Cut Act of
2012, and
''(2) each of the 3 calendar quarters following such
quarter.
''(g) Definitions.--Except as provided in subsection (h)(1), any
term used in this section which is also used in section 3111 has the
same meaning as when used in such section.
''(h) Special Rules.--For purposes of this section--
''(1) Employee.--The term 'employee' includes only
individuals who are citizens or lawful residents of the United
States who receive wages, remuneration, compensation, or tips
from an employer for work performed within a State or a
possession of the United States.
''(2) Maintenance of base employment requirement.--This
section shall not apply to any qualified employer for any
qualified quarter if the total number of employees of such
employer during such quarter is less than the total number of
such employees during the quarter preceding such quarter,
determined by not taking into account any employee who is a
seasonal employee during such preceding quarter.
''(3) Controlled groups.--All employers treated as a single
employer under section (a) or (b) of section 52 shall be
treated as a single employer for purposes of the dollar
limitation under subsection (c), except that any employer which
is not an American employer shall not be taken into account.
''(4) New employers.--
''(A) In general.--In the case of a qualified
employer which comes into existence after the date of
the enactment of the Middle Class & Small Business Tax
Cut Act of 2012 and before January 1, 2014--
''(i) the term 'qualified quarter' means--
''(I) the first calendar quarter
for which such qualified employer is in
existence, and
''(II) each of the 3 quarters
following such quarter,
''(ii) the qualified payroll increase of
such employer for the quarter described in
clause (i)(I) shall be equal to the amount of
the employer's qualified payroll for such
quarter, and
''(iii) the qualified payroll increase of
such employer for any quarter described in
clause (i)(II) shall be the amount, if any, by
which the employer's qualified payroll for such
quarter exceeds the qualified payroll of the
quarter preceding such quarter.
''(B) Transition rule.--
''(i) In general.--In the case of a
qualified employer which comes into existence--
''(I) after the last day of the
calendar quarter which is 5 calendar
quarters before the date of the
enactment of the Middle Class & Small
Business Tax Cut Act of 2012, and
''(II) before such date of
enactment,
the qualified payroll increase of such employer
for any transition quarter shall be the amount,
if any, by which the employer's qualified
payroll for such quarter exceeds the qualified
payroll of the quarter preceding such quarter.
''(ii) Transition quarter.--For purposes of
clause (i), the term 'transition quarter' means
a qualified quarter with respect to which the
qualified payroll increase cannot be determined
under subsection (e)(1) solely because the
employer was not in existence during such
quarter of the calendar year preceding the year
in which such qualified quarter falls.''.
(b) Clerical Amendment.--The table of sections for subchapter B of
chapter 65 of the Internal Revenue Code of 1986 is amended by adding at
the end the following new item:

''Sec. 6433. Employer payroll increase credits.''.
(c) Notification.--Not later than 30 days after the date of the
enactment of this Act, the Commissioner of Internal Revenue shall
notify all employers required to withhold employment taxes under
chapter 21 or 22 of the Internal Revenue Code of 1986 of the enactment
and applicability of section 6433 of the Internal Revenue Code of 1986,
as added by this Act.
(d) Investigation and Report on Enforcement Actions.--Not later
than 6 months after the date of the enactment of this Act, and
quarterly thereafter, the Commissioner of Internal Revenue shall submit
a report to the Committee on Finance of the Senate and the Committee on
Ways and Means of the House of Representatives on the enforcement
measures taken to prevent and penalize fraud related to section 6433 of
the Internal Revenue Code of 1986, including such information as--
(1) general statistics related to the application of such
section,
(2) cases of fraud, and
(3) the status of investigatory and prosecutorial actions
related to such cases.
(e) Effective Date.--The amendments made by subsections (a) and (b)
shall apply to calendar quarters beginning with the calendar quarter
which includes the date of the enactment of this Act.
A:
Middle Class & Small Business Tax Cut Act of 2012 - Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to extend through 2013 the reductions in employment and self-employment tax rates.

Amends the Internal Revenue Code to allow nongovernmental employers a credit against employment tax liability equal to 10% of the increase in any quarterly payroll over a payroll in a corresponding quarter in the previous calendar year. Limits the allowable amount of such credit to $500,000 for all quarters.

Directs the Commissioner of Internal Revenue to: (1) notify all employers required to withhold employment taxes of the enactment and applicability of the payroll increase tax credit, and (2) report to Congress on enforcement measures taken to prevent and penalize fraud related to such tax credit.