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In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

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.
Why? 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: SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

(a) Short Title.--This Act may be cited as the ''Capital Gains Tax
Simplification Act of 1998''.
(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.

SEC. 2. REDUCTION AND SIMPLIFICATION OF CAPITAL GAINS TAX.

(a) In General.--Part I of subchapter P of chapter 1 (relating to
treatment of capital gains) is amended by adding at the end the
following new section:

''SEC. 1203. CAPITAL GAINS DEDUCTION.

''If for any taxable year a taxpayer other than a corporation has a
net capital gain, 38 percent of such gain shall be a deduction from
gross income.''
(b) Deduction Allowable Whether or Not Taxpayer Itemizes Other
Deductions.--
(1) Subsection (b) of section 63 is amended by striking
''and'' at the end of paragraph (1), by striking the period at
the end of paragraph (2) and inserting '', and'', and by adding
at the end the following new paragraph:
''(3) the deduction allowed by section 1203.''
(2) Subsection (d) of section 63 is amended by striking
''and'' at the end of paragraph (1), by striking the period at
the end of paragraph (2) and inserting '', and'', and by adding
at the end the following new paragraph:
''(3) the deduction allowed by section 1203.''
(c) Minimum Tax Treatment.--
(1) Paragraph (1) of section 56(b) is amended by adding at
the end the following new subparagraph:
''(G) Capital gain deduction not applicable.--
Section 1203 shall not apply.''
(2) Subsection (b) of section 55 is amended by striking
paragraph (3) and inserting the following new paragraphs:
''(3) Maximum tax on net capital gain.--The amount of tax
determined under the first sentence of paragraph (1)(A)(i)
shall not exceed the sum of--
''(A) the amount determined under such first
sentence computed at the rates and in the same manner
as if this paragraph had not been enacted on the
taxable excess reduced by the net capital gain, plus
''(B) a tax on the net capital gain determined by
using the regular tax capital gains tax rates.
''(4) Regular tax on net capital gain.--For purposes of
paragraph (3), the tax on the net capital gain determined by
using the regular tax capital gains tax rates is the excess
of--
''(A) the tax that would be computed under section
1 if net capital gain were determined with the
adjustments under this part, over
''(B) the tax that would be so computed under
section 1 if the taxable income were reduced by 62
percent of the net capital gain as so determined.''
(d) Repeal of Tax Preference for Exclusion on Small Business
Stock.--
(1) Subsection (a) of section 57 is amended by striking
paragraph (7).
(2) Subclause (II) of section 53(d)(1)(B)(ii) is amended by
striking '', (5), and (7)'' and inserting ''and (5)''.
(e) Treatment of Collectibles.--
(1) In general.--Section 1222 is amended by inserting after
paragraph (11) the following new paragraph:
''(12) Special rule for collectibles.--
''(A) In general.--Any gain or loss from the sale
or exchange of a collectible shall be treated as a
short-term capital gain or loss (as the case may be),
without regard to the period such asset was held. The
preceding sentence shall apply only to the extent the
gain or loss is taken into account in computing taxable
income.
''(B) Treatment of certain sales of interests in
partnerships, etc.--For purposes of subparagraph (A),
any gain from the sale or exchange of an interest in a
partnership, S corporation, or trust which is
attributable to unrealized appreciation in the value of
collectibles held by such entity shall be treated as
gain from the sale or exchange of a collectible. Rules
similar to the rules of section 751(f) shall apply for
purposes of the preceding sentence.
''(C) Collectible.--For purposes of this paragraph,
the term 'collectible' means any capital asset which is
a collectible (as defined in section 408(m) without
regard to paragraph (3) thereof).''
(2) Charitable deduction not affected.--
(A) Paragraph (1) of section 170(e) is amended by
adding at the end thereof the following new sentence:
''For purposes of this paragraph, section 1222 shall be
applied without regard to paragraph (12) thereof
(relating to special rule for collectibles).''
(B) Clause (iv) of section 170(b)(1)(C) is amended
by inserting before the period at the end thereof the
following: ''and section 1222 shall be applied without
regard to paragraph (12) thereof (relating to special
rule for collectibles)''.
(f) Technical and Conforming Changes.--
(1) Section 1 is amended by striking subsection (h).
(2) Subparagraph (E) of section 163(d)(4) is amended to
read as follows:
''(E) Coordination with capital gains deduction.--
The net capital gain taken into account under section
1203 for any taxable year shall be reduced (but not
below zero) by the amount which the taxpayer takes into
account as investment income under subparagraph
(B)(iii) for such year.''
(3) Paragraph (1) of section 170(e) is amended by striking
''the amount of gain'' in the material following subparagraph
(B)(ii) and inserting ''62 percent (100 percent in the case of
a corporation) of the amount of gain''.
(4) Subparagraph (B) of section 172(d)(2) is amended to
read as follows:
''(B) the exclusion under section 1202 and the
deduction under section 1203 shall not be allowed.''
(5) The last sentence of section 453A(c)(3) is amended by
striking all that follows ''long-term capital gain,'' and
inserting ''the maximum rate on net capital gain under section
1201 or the deduction under section 1203 (whichever is
appropriate) shall be taken into account.''
(6)(A) Section 641(d)(2)(A) is amended by striking ''Except
as provided in section 1(h), the'' and inserting ''The''.
(B) Section 641(d)(2)(C) is amended by inserting after
clause (iii) the following new clause:
''(iv) The deduction under section 1203.''
(7) Paragraph (4) of section 642(c) is amended to read as
follows:
''(4) Adjustments.--To the extent that the amount otherwise
allowable as a deduction under this subsection consists of gain
from the sale or exchange of capital assets held for more than
1 year, proper adjustment shall be made for any exclusion
allowable under section 1202 and any deduction allowable under
section 1203 to the estate or trust. In the case of a trust,
the deduction allowed by this subsection shall be subject to
section 681 (relating to unrelated business income).''
(8) Section 642 is amended by adding at the end the
following new subsection:
''(j) Capital Gains Deduction.--The deduction under section 1203 to
an estate or trust shall be computed by excluding the portion (if any)
of the gains for the taxable year which is includible by the income
beneficiaries under sections 652 and 662 (relating to inclusions of
amounts in gross income of beneficiaries of trusts) as gain derived
from the sale or exchange of capital assets.''
(9) The last sentence of section 643(a)(3) is amended to
read as follows: ''The exclusion under section 1202 and the
deduction under section 1203 shall not be taken into account.''
(10) Subparagraph (C) of section 643(a)(6) is amended by
inserting ''(i)'' before ''there shall'' and by inserting
before the period '', and (ii) the deduction under section 1203
(relating to capital gains deduction) shall not be taken into
account''.
(11) Paragraph (4) of section 691(c) is amended by striking
''1(h),'' and by inserting ''1203,'' after ''1202,''.
(12) The second sentence of paragraph (2) of section 871(a)
is amended by striking ''section 1202'' and inserting
''sections 1202 and 1203''.
(13)(A) Paragraph (2) of section 904(b) is amended by
striking subparagraphs (A) and (C), by redesignating
subparagraph (B) as subparagraph (A), and by inserting after
subparagraph (A) (as so redesignated) the following new
subparagraph:
''(B) Other taxpayers.--In the case of a taxpayer
other than a corporation, taxable income from sources
outside the United States shall include gain from the
sale or exchange of capital assets only to the extent
of foreign source capital gain net income.''
(B) Subparagraph (A) of section 904(b)(2), as so
redesignated, is amended--
(i) by striking all that precedes clause (i) and
inserting the following:
''(A) Corporations.--In the case of a corporation--
'', and
(ii) by striking in clause (i) ''in lieu of
applying subparagraph (A),''.
(C) Paragraph (3) of section 904(b) is amended by striking
subparagraphs (D) and (E) and inserting the following new
subparagraph:
''(D) Rate differential portion.--The rate
differential portion of foreign source net capital
gain, net capital gain, or the excess of net capital
gain from sources within the United States over net
capital gain, as the case may be, is the same
proportion of such amount as the excess of the highest
rate of tax specified in section 11(b) over the
alternative rate of tax under section 1201(a) bears to
the highest rate of tax specified in section 11(b).''
(14) Paragraph (1) of section 1402(i) is amended by
inserting '', and the deduction provided by section 1203 shall
not apply'' before the period at the end thereof.
(15) Paragraph (1) of section 1445(e) is amended by
striking ''20 percent'' and inserting ''24.5 percent''.
(16)(A) The second sentence of section 7518(g)(6)(A) is
amended--
(i) by striking ''during a taxable year to which
section 1(h) or 1201(a) applies'', and
(ii) by striking ''20 percent'' and inserting
''24.5 percent''.
(B) The second sentence of section 607(h)(6)(A) of the
Merchant Marine Act, 1936, is amended--
(i) by striking ''during a taxable year to which
section 1(h) or 1201(a) of such Code applies'', and
(ii) by striking ''20 percent'' and inserting
''24.5 percent''.
(g) Clerical Amendment.--The table of sections for part I of
subchapter P of chapter 1 is amended by adding at the end the following
new item:

''Sec. 1203. Capital gains deduction.''
(h) Effective Dates.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
taxable years beginning after December 31, 1998.
(2) Withholding.--The amendments made by subsection (f)(15)
shall apply only to amounts paid after December 31, 1998.
(3) Repeal of election.--Section 311 of the Taxpayer Relief
Act of 1997 is amended by striking subsection (e).
(4) Coordination with prior transition rule.--Any amount
treated as long-term capital gain by reason of paragraph (3) of
section 1122(h) of the Tax Reform Act of 1986 shall not be
taken into account for purposes of applying section 1203 of the
Internal Revenue Code of 1986 (as added by this section).
Solution:
Capital Gains Tax Simplification Act of 1998 - Amends the Internal Revenue Code to provide that, if for any taxable year a non-corporate taxpayer has a net capital gain, 38 percent of such gain shall be a deduction from gross income regardless of whether or not the taxpayer itemizes other deductions. Makes such deduction inapplicable to the alternative minimum tax. Revises provisions concerning the maximum and the regular tax on net capital gain for purposes of the alternative minimum tax.
Repeals the tax preference for exclusion for gains on the sale of certain small business stock.
Treats, as a general rule, any gain or loss from the sale or exchange of a collectible as a short-term gain or loss without regard to the period the asset was held.
Amends the Taxpayer Relief Act of 1997, with respect to maximum capital gains rates for individuals, to repeal the allowance of an election to recognize gain on assets held on January 1, 2001.