Teacher: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Teacher: Now, understand the problem? If you are still confused, see the following 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: 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.
Reason: 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 instance: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Healthy Workforce Act of 2007''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) The United States has more than 12 million employers
and approximately 135 million working adults.
(2) The use of effective worksite policies and programs can
reduce health risks and improve the quality of life for the 135
million full-time and part-time workers in the United States.
(3) Workers spend more than one-third of their day on the
job and, as a result, employers are in a unique position to
promote the health and safety of their employees.
(4) Chronic diseases such as heart disease, stroke, cancer,
obesity, and diabetes are among the most prevalent and costly
worker health problems for most employers.
(5) The use by employers of effective worksite policies and
programs can reduce health risks and improve the quality of
life for their employees.
(6) The good health of workers is good for business because
healthier workers miss less work, are more productive, and have
lower health care costs.

SEC. 3. TAX CREDIT TO EMPLOYERS FOR COSTS OF IMPLEMENTING WELLNESS
PROGRAMS.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business related
credits) is amended by adding at the end the following:

''SEC. 45O. WELLNESS PROGRAM CREDIT.

''(a) Allowance of Credit.--
''(1) In general.--For purposes of section 38, the wellness
program credit determined under this section for any taxable
year during the credit period with respect to an employer is an
amount equal to 50 percent of the costs paid or incurred by the
employer in connection with a qualified wellness program during
the taxable year.
''(2) Limitation.--The amount of credit allowed under
paragraph (1) for any taxable year shall not exceed the sum
of--
''(A) the product of $200 and the number of
employees of the employer not in excess of 200
employees, plus
''(B) the product of $100 and the number of
employees of the employer in excess of 200 employees.
''(b) Qualified Wellness Program.--For purposes of this section--
''(1) Qualified wellness program.--The term 'qualified
wellness program' means a program which--
''(A) consists of any 3 of the wellness program
components described in subsection (c), and
''(B) which is certified by the Secretary of Health
and Human Services, in coordination with the Director
of the Center for Disease Control and Prevention, as a
qualified wellness program under this section.
''(2) Programs must be consistent with research and best
practices.--
''(A) In general.--The Secretary of Health and
Human Services shall not certify a program as a
qualified wellness program unless the program--
''(i) is consistent with evidence-based
research and best practices, as identified by
persons with expertise in employer health
promotion and wellness programs,
''(ii) includes multiple, evidence-based
strategies which are based on the existing and
emerging research and careful scientific
reviews, including the Guide to Community
Preventive Services, the Guide to Clinical
Preventive Services, and the National Registry
for Effective Programs, and
''(iii) includes strategies which focus on
employee populations with a disproportionate
burden of health problems.
''(B) Periodic updating and review.--The Secretary
of Health and Human Services shall establish procedures
for periodic review of programs under this subsection.
Such procedures shall require revisions of programs if
necessary to ensure compliance with the requirements of
this section and require updating of the programs to
the extent the Secretary, in coordination with the
Director of the Centers for Disease Control and
Prevention, determines necessary to reflect new
scientific findings.
''(3) Health literacy.--The Secretary of Health and Human
Services shall, as part of the certification process, encourage
employees to make the programs culturally competent and to meet
the health literacy needs of the employees covered by the
programs.
''(c) Wellness Program Components.--For purposes of this section,
the wellness program components described in this subsection are the
following:
''(1) Health awareness component.--A health awareness
component which provides for the following:
''(A) Health education.--The dissemination of
health information which addresses the specific needs
and health risks of employees.
''(B) Health screenings.--The opportunity for
periodic screenings for health problems and referrals
for appropriate follow up measures.
''(2) Employee engagement component.--An employee
engagement component which provides for--
''(A) the establishment of a committee to actively
engage employees in worksite wellness programs through
worksite assessments and program planning, delivery,
evaluation, and improvement efforts, and
''(B) the tracking of employee participation.
''(3) Behavioral change component.--A behavioral change
component which provides for altering employee lifestyles to
encourage healthy living through counseling, seminars, on-line
programs, or self-help materials which provide technical
assistance and problem solving skills. Such component may
include programs relating to--
''(A) tobacco use,
''(B) obesity,
''(C) stress management,
''(D) physical fitness,
''(E) nutrition,
''(F) substance abuse,
''(G) depression, and
''(H) mental health promotion (including anxiety).
''(4) Supportive environment component.--A supportive
environment component which includes the following:
''(A) On-site policies.--Policies and services at
the worksite which promote a healthy lifestyle,
including policies relating to--
''(i) tobacco use at the worksite,
''(ii) the nutrition of food available at
the worksite through cafeterias and vending
options,
''(iii) minimizing stress and promoting
positive mental health in the workplace,
''(iv) where applicable, accessible and
attractive stairs, and
''(v) the encouragement of physical
activity before, during, and after work hours.
''(B) Participation incentives.--
''(i) In general.--Qualified incentive
benefits for each employee who participates in
the health screenings described in paragraph
(1)(B) or the behavioral change programs
described in paragraph (3).
''(ii) Qualified incentive benefit.--For
purposes of clause (i), the term 'qualified
incentive benefit' means any benefit which is
approved by the Secretary of Health and Human
Services, in coordination with the Director of
the Centers for Disease Control and Prevention.
Such benefit may include an adjustment in
health insurance premiums or co-pays.
''(C) Employee input.--The opportunity for
employees to participate in the management of any
qualified wellness program to which this section
applies.
''(d) Participation Requirement.--
''(1) In general.--No credit shall be allowed under
subsection (a) unless the Secretary of Health and Human
Services, in coordination with the Director of the Centers for
Disease Control and Prevention, certifies, as a part of any
certification described in subsection (b), that each wellness
program component of the qualified wellness program applies to
all qualified employees of the employer. The Secretary of
Health and Human Services shall prescribe rules under which an
employer shall not be treated as failing to meet the
requirements of this subsection merely because the employer
provides specialized programs for employees with specific
health needs or unusual employment requirements or provides a
pilot program to test new wellness strategies.
''(2) Qualified employee.--For purposes of paragraph (1),
the term 'qualified employee' means an employee who works an
average of not less than 25 hours per week during the taxable
year.
''(e) Other Definitions and Special Rules.--For purposes of this
section--
''(1) Employee and employer.--
''(A) Partners and partnerships.--The term
'employee' includes a partner and the term 'employer'
includes a partnership.
''(B) Certain rules to apply.--Rules similar to the
rules of section 52 shall apply.
''(2) Certain costs not included.--Costs paid or incurred
by an employer for food or health insurance shall not be taken
into account under subsection (a).
''(3) No credit where grant awarded.--No credit shall be
allowable under subsection (a) with respect to any qualified
wellness program of any taxpayer (other than an eligible
employer described in subsection (f)(2)(A)) who receives a
grant provided by the United States, a State, or a political
subdivision of a State for use in connection with such program.
The Secretary shall prescribe rules providing for the waiver of
this paragraph with respect to any grant which does not
constitute a significant portion of the funding for the
qualified wellness program.
''(4) Credit period.--
''(A) In general.--The term 'credit period' means
the period of 10 consecutive taxable years beginning
with the taxable year in which the qualified wellness
program is first certified under this section.
''(B) Special rule for existing programs.--In the
case of an employer (or predecessor) which operates a
wellness program for its employees on the date of the
enactment of this section, subparagraph (A) shall be
applied by substituting '3 consecutive taxable years'
for '10 consecutive taxable years'. The Secretary shall
prescribe rules under which this subsection shall not
apply if an employer is required to make substantial
modifications in the existing wellness program in order
to qualify such program for certification as a
qualified wellness program.
''(C) Controlled groups.--For purposes of this
paragraph, all persons treated as a single employer
under subsection (b), (c), (m), or (o) of section 414
shall be treated as a single employer.
''(f) Portion of Credit Made Refundable.--
''(1) In general.--In the case of an eligible employer of
an employee, the aggregate credits allowed to a taxpayer under
subpart C shall be increased by the lesser of--
''(A) the credit which would be allowed under this
section without regard to this subsection and the
limitation under section 38(c), or
''(B) the amount by which the aggregate amount of
credits allowed by this subpart (determined without
regard to this subsection) would increase if the
limitation imposed by section 38(c) for any taxable
year were increased by the amount of employer payroll
taxes imposed on the taxpayer during the calendar year
in which the taxable year begins.
The amount of the credit allowed under this subsection shall
not be treated as a credit allowed under this subpart and shall
reduce the amount of the credit otherwise allowable under
subsection (a) without regard to section 38(c).
''(2) Eligible employer.--For purposes of this subsection,
the term 'eligible employer' means an employer which is--
''(A) a State or political subdivision thereof, the
District of Columbia, a possession of the United
States, or an agency or instrumentality of any of the
foregoing, or
''(B) any organization described in section 501(c)
of the Internal Revenue Code of 1986 which is exempt
from taxation under section 501(a) of such Code.
''(3) Employer payroll taxes.--For purposes of this
subsection--
''(A) In general.--The term 'employer payroll
taxes' means the taxes imposed by--
''(i) section 3111(b), and
''(ii) sections 3211(a) and 3221(a)
(determined at a rate equal to the rate under
section 3111(b)).
''(B) Special rule.--A rule similar to the rule of
section 24(d)(2)(C) shall apply for purposes of
subparagraph (A).
''(g) Termination.--This section shall not apply to any amount paid
or incurred after December 31, 2017.''.
(b) Treatment as General Business Credit.--Subsection (b) of
section 38 of the Internal Revenue Code of 1986 (relating to general
business credit) is amended by striking ''plus'' at the end of
paragraph (30), by striking the period at the end of paragraph (31) and
inserting '', plus'', and by adding at the end the following:
''(32) the wellness program credit determined under section
45O.''.
(c) Denial of Double Benefit.--Section 280C of the Internal Revenue
Code of 1986 (relating to certain expenses for which credits are
allowable) is amended by adding at the end the following new
subsection:
''(f) Wellness Program Credit.--
''(1) In general.--No deduction shall be allowed for that
portion of the costs paid or incurred for a qualified wellness
program (within the meaning of section 45O) allowable as a
deduction for the taxable year which is equal to the amount of
the credit allowable for the taxable year under section 45O.
''(2) Similar rule where taxpayer capitalizes rather than
deducts expenses.--If--
''(A) the amount of the credit determined for the
taxable year under section 45O, exceeds
''(B) the amount allowable as a deduction for such
taxable year for a qualified wellness program,
the amount chargeable to capital account for the taxable year
for such expenses shall be reduced by the amount of such
excess.
''(3) Controlled groups.--In the case of a corporation
which is a member of a controlled group of corporations (within
the meaning of section 41(f)(5)) or a trade or business which
is treated as being under common control with other trades or
business (within the meaning of section 41(f)(1)(B)), this
subsection shall be applied under rules prescribed by the
Secretary similar to the rules applicable under subparagraphs
(A) and (B) of section 41(f)(1).''.
(d) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following:

''Sec. 45O. Wellness program credit.''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2007.
(f) Outreach.--
(1) In general.--The Secretary of the Treasury, in
conjunction with the Director of the Centers for Disease
Control and members of the business community, shall institute
an outreach program to inform businesses about the availability
of the wellness program credit under section 45O of the
Internal Revenue Code of 1986 as well as to educate businesses
on how to develop programs according to recognized and
promising practices and on how to measure the success of
implemented programs.
(2) Authorization of appropriations.--There are authorized
to be appropriated such sums as are necessary to carry out the
outreach program described in paragraph (1).
Student:
Healthy Workforce Act of 2007 - Amends the Internal Revenue Code to allow employers a 50% tax credit for the costs of providing employees with a qualified wellness program. Defines "qualified wellness program" as a program that is certified by the Secretary of Health and Human Services and that consists of a health awareness and education component, a behavioral change component, and a supportive environment component. Terminates such credit after 2017.

Requires the Secretary of the Treasury to institute an outreach program to inform businesses about the availability of such wellness program tax credit.