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

Now, solve this: SECTION 1. SHORT TITLE.

This Act may be cited as the ''COBRA Enhancement and Healthcare
Relief Act of 2006''.

SEC. 2. EXTENSION OF COBRA CONTINUATION COVERAGE.

(a) Under ERISA.--Section 602(2)(A) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1162(2)(A)) is amended--
(1) by amending clause (i) to read as follows:
''(i) General rule.--In the case of a
qualifying event not described in section
603(6), the date that is 36 months after the
date of the qualifying event.'';
(2) by striking clauses (ii), (iv), and (v) and by striking
the sentence beginning ''In the case of a qualified
beneficiary''; and
(3) by redesignating clause (iii) as clause (ii).
(b) Under PHSA.--Section 2202(2)(A) of the Public Health Service
Act (42 U.S.C. 300bb-2(2)(A)) is amended to read as follows:
''(A) Maximum required period.--The date that is 36
months after the date of the qualifying event.''.
(c) Under IRC.--Section 4980B(f)(2)(B)(i) of the Internal Revenue
Code of 1986 is amended--
(1) by amending subclause (I) to read as follows:
''(I) General rule.--In the case of
a qualifying event not described in
paragraph (3)(F), the date that is 36
months after the date of the qualifying
event.'';
(2) by striking subclauses (II), (IV), and (V) and by
striking the sentence beginning ''In the case of a qualified
beneficiary''; and
(3) by redesignating subclause (III) as subclause (II).
(d) Under FEHBP.--Section 8905a(e) of title 5, United States Code,
is amended--
(1) in paragraph (1)(A), by striking ''18 months'' and
inserting ''36 months'';
(2) in paragraph (1)(C), by striking ''24 months'' and
inserting ''36 months''; and
(3) in paragraph (2)(C), by striking ''18-month'' and
inserting ''36-month''.
(e) Effective Date.--The amendments made by this section shall
apply to qualifying events occurring on or after the date that is 18
months before the date of the enactment of this Act.

SEC. 3. TAX CREDIT FOR COST OF COBRA CONTINUATION COVERAGE.

(a) In General.--Subpart C of subchapter A of chapter 1 of the
Internal Revenue Code of 1986 (relating to refundable credits) is
amended by redesignating section 36 as section 37 and by inserting
after section 35 the following new section:

''SEC. 36. COBRA CONTINUATION COVERAGE.

''(a) In General.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by subtitle A an amount
equal to the amount paid by the taxpayer for coverage of the taxpayer
and qualifying family members under COBRA continuation coverage for
months beginning in the taxable year.
''(b) Limitations.--
''(1) In general.--The amount allowable as a credit under
subsection (a) for the taxable year shall not exceed the sum of
the monthly limitations for months during such taxable year.
''(2) Monthly limitation.--The monthly limitation for any
month is the product of the credit percentage for such month
multiplied by the amounts paid by the taxpayer for such month
which may be taken into account under subsection (a).
''(3) Credit percentage.--The credit percentage for any
month in any period of COBRA continuation coverage is--
''(A) 100 percent, in the case of the first 12
months of such period,
''(B) 50 percent, in the case of the first 12
months after the months to which subparagraph (A)
applies, and
''(C) zero, in the case of any month thereafter.
''(c) Qualifying Family Member.--For purposes of this section, the
term 'qualifying family member' means the taxpayer's spouse and any
dependent of the taxpayer.
''(d) COBRA Continuation Coverage.--For purposes of this section,
the term 'COBRA continuation coverage' means coverage under a COBRA
continuation provision (as defined in section 9832(d)(1)).
''(e) Other Specified Coverage.--Amounts paid for COBRA
continuation coverage of any individual for any month shall not be
taken into account under subsection (a) if such individual has other
specified coverage for such month (within the meaning of section
35(f)).
''(f) Special Rules.--
''(1) Coordination with advance payments of credit.--With
respect to any taxable year, the amount which would (but for
this subsection) be allowed as a credit to the taxpayer under
subsection (a) shall be reduced (but not below zero) by the
aggregate amount paid on behalf of such taxpayer under section
7529 for months beginning in such taxable year.
''(2) Coordination with other deductions.--Amounts taken
into account under subsection (a) shall not be taken into
account in determining any deduction allowed under section
162(l) or 213.
''(3) Coordination with other health insurance costs
credit.--Amounts taken into account under subsection (a) with
respect to coverage for any month shall not be taken into
account in determining the credit allowed under section 35. Any
taxpayer who would (but for the preceding sentence) be allowed
a credit under section 35 may elect not to have this section
apply with respect to amounts paid for coverage for any month
during the taxable year.
''(4) Medical and health savings accounts.--Amounts
distributed from an Archer MSA (as defined in section 220(d))
or from a health savings account (as defined in section 223(d))
shall not be taken into account under subsection (a).
''(5) Denial of credit to dependents.--No credit shall be
allowed under this section to any individual with respect to
whom a deduction under section 151 is allowable to another
taxpayer for a taxable year beginning in the calendar year in
which such individual's taxable year begins.
''(6) Separate returns.--The spouse of the taxpayer shall
not be treated as a qualifying family member for purposes of
this section if the taxpayer files a separate return for the
taxable year.
''(7) Insurance which covers other individuals .--For
purposes of this section, rules similar to the rules of section
213(d)(6) shall apply with respect to any contract for COBRA
continuation coverage under which amounts are payable for
coverage of an individual other than the taxpayer and
qualifying family members.
''(8) Treatment of payments.--For purposes of this
section--
''(A) Payments by secretary.--Payments made by the
Secretary on behalf of any individual under section
7529 (relating to advance payment of credit for cost of
COBRA continuation coverage) shall be treated as having
been made by the taxpayer on the first day of the month
for which such payment was made.
''(B) Payments by taxpayer.--Payments made by the
taxpayer for coverage months shall be treated as having
been made by the taxpayer on the first day of the month
for which such payment was made.
''(9) Regulations.--The Secretary may prescribe such
regulations and other guidance as may be necessary or
appropriate to carry out this section, section 6050U, and
section 7529.''.
(b) Advance Payment of Credit as Premium Payment for COBRA
Continuation Coverage.--Chapter 77 of the Internal Revenue Code of 1986
(relating to miscellaneous provisions) is amended by adding at the end
the following:

''SEC. 7529. ADVANCE PAYMENT OF CREDIT AS PREMIUM PAYMENT FOR COBRA
CONTINUATION COVERAGE.

''(a) In General.--Not later than 90 days after the date of the
enactment of this Act, the Secretary shall establish a program for
making payments to providers of COBRA continuation coverage (as defined
in section 36(d)) on behalf of taxpayers eligible for the credit under
section 36.
''(b) Limitations.--
''(1) Termination after first 12 months of coverage.--The
Secretary shall not make any payment under subsection (a) with
respect to any individual for COBRA continuation coverage of
such individual for any month after the first 12 months of any
period of COBRA continuation coverage.
''(2) Dollar limitation.--The Secretary may make payments
under subsection (a) only to the extent that the such payment
does not exceed 100 percent of the amount paid by the taxpayer
for coverage of the taxpayer and qualifying family members
under COBRA continuation coverage for the months to which such
payment relates.''.
(c) Disclosure of Return Information for Purposes of Carrying Out
Advance Payment Program.--
(1) In general.--Subsection (l) of section 6103 of such
Code is amended by adding at the end the following new
paragraph:
''(21) Disclosure of return information for purposes of
advance payment of credit as premium payment for cobra
continuation coverage.--The Secretary may, on behalf of
taxpayers eligible for the credit under section 36, disclose to
a provider of COBRA continuation coverage (as defined in
section 36(d)), and persons acting on behalf of such provider,
return information with respect to any such taxpayer only to
the extent necessary (as prescribed by regulations issued by
the Secretary) to carry out the program established by section
7529 (relating to advance payment of credit as premium payment
for COBRA continuation coverage).''.
(2) Confidentiality of information.--Paragraph (3) of
section 6103(a) of such Code is amended by striking ''or (20)''
and inserting ''(20), or (21)''.
(3) Unauthorized disclosure.--Paragraph (2) of section
7213(a) of such Code is amended by striking ''or (20)'' and
inserting ''(20), or (21)''.
(d) Information Reporting.--
(1) In general.--Subpart B of part III of subchapter A of
chapter 61 of such Code (relating to information concerning
transactions with other persons) is amended by inserting after
section 6050T the following new section:

''SEC. 6050U. RETURNS RELATING TO CREDIT FOR COBRA CONTINUATION
COVERAGE.

''(a) Requirement of Reporting.--Every person who is entitled to
receive payments for any month of any calendar year under section 7529
(relating to advance payment of credit as premium payment for COBRA
continuation coverage) with respect to any individual shall, at such
time as the Secretary may prescribe, make the return described in
subsection (b) with respect to each such individual.
''(b) Form and Manner of Returns.--A return is described in this
subsection if such return--
''(1) is in such form as the Secretary may prescribe, and
''(2) contains--
''(A) the name, address, and TIN of each individual
referred to in subsection (a),
''(B) the number of months for which amounts were
entitled to be received with respect to such individual
under section 7529 (relating to advance payment of
credit as premium payment for COBRA continuation
coverage),
''(C) the amount entitled to be received for each
such month, and
''(D) such other information as the Secretary may
prescribe.
''(c) Statements to Be Furnished to Individuals With Respect to
Whom Information Is Required.--Every person required to make a return
under subsection (a) shall furnish to each individual whose name is
required to be set forth in such return a written statement showing--
''(1) the name and address of the person required to make
such return and the phone number of the information contact for
such person, and
''(2) the information required to be shown on the return
with respect to such individual.
The written statement required under the preceding sentence shall be
furnished on or before January 31 of the year following the calendar
year for which the return under subsection (a) is required to be
made.''.
(2) Assessable penalties.--
(A) Subparagraph (B) of section 6724(d)(1) of such
Code (relating to definitions) is amended by
redesignating clauses (xiii) through (xviii) as clauses
(xiv) through (xix), respectively, and by inserting
after clause (xii) the following new clause:
''(xiii) section 6050U (relating to returns
relating to credit for COBRA continuation
coverage),''.
(B) Paragraph (2) of section 6724(d) of such Code
is amended by striking ''or'' at the end of
subparagraph (AA), by striking the period at the end of
subparagraph (BB) and inserting '', or'', and by adding
after subparagraph (BB) the following new subparagraph:
''(CC) section 6050U (relating to returns relating
to credit for COBRA continuation coverage).''.
(e) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ''or section 36'' after
''section 35''.
(2) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by redesignating the item relating to section 36 as
an item relating to section 37 and by inserting after the item
relating to section 35 the following new item:

''Sec. 36. COBRA continuation coverage.''.
(3) The table of sections for subpart B of part III of
subchapter A of chapter 61 of such Code is amended by adding at
the end the following new item:

''Sec. 6050U. Returns relating to credit for COBRA continuation
coverage.''.
(4) The table of sections for chapter 77 of such Code is
amended by adding at the end the following new item:

''Sec. 7529. Advance payment of credit as premium payment for COBRA
continuation coverage.''.
(f) Effective Date.--The amendments made by this section shall
apply to amounts paid for coverage months beginning after the date of
the enactment of this Act, in taxable years ending after such date.

SEC. 4. REDUCTION IN BENEFIT OF RATE REDUCTION FOR FAMILIES WITH
INCOMES OVER $1,000,000.

(a) General Rule.--Section 1 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
''(j) Reduction in Benefit of Rate Reduction for Families With
Incomes Over $1,000,000.--
''(1) In general.--If the adjusted gross income of a
taxpayer exceeds the threshold amount, the tax imposed by this
section (determined without regard to this subsection) shall be
increased by an amount equal to the applicable percentage of so
much of the adjusted gross income as exceeds the threshold
amount.
''(2) Threshold amounts.--For purposes of this subsection,
the term 'threshold amount' means--
''(A) $1,000,000 in the case of a joint return, and
''(B) $500,000 in the case of any other return.
''(3) Applicable percentage.--For purposes of this
subsection, the term 'applicable percentage' means, with
respect to any taxable year, such percentage as is estimated by
the Secretary to result in an increase in the revenues to the
Treasury for such taxable year which is equal to the decrease
(if any) in the revenues to the Treasury that the Secretary
estimates results from the application of sections 36 and 7529
for such taxable year.
''(4) Tax not to apply to estates and trusts.--This
subsection shall not apply to an estate or trust.
''(5) Special rule.--For purposes of section 55, the amount
of the regular tax shall be determined without regard to this
subsection.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.
(c) Application of EGTRRA Sunset.--The amendment made by this
section shall be subject to title IX of the Economic Growth and Tax
Relief Reconciliation Act of 2001 to the same extent and in the same
manner as section 101 of such Act.
(d) Section 15 Not to Apply.--The amendment made by subsection (a)
shall not be treated as a change in a rate of tax for purposes of
section 15 of the Internal Revenue Code of 1986.
Solution:
COBRA Enhancement and Health Care Relief Act of 2006 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, the Internal Revenue Code, and related federal law provisions to extend from 18 to 36 months the period during which employees and other individuals whose group health care coverage has terminated can continue such coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (known as COBRA continuation coverage).

Amends the Internal Revenue Code to: (1) allow individual taxpayers a tax credit for the cost of COBRA continuation coverage; (2) provide for advance payments of such credit to cover current COBRA continuation coverage premiums; and (3) increase tax rates for individuals with adjusted gross incomes over $500,000 ($1 million for married taxpayers filing joint tax returns).