Part 1. Definition
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Part 2. 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.
Answer: 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.
Part 3. Exercise
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Older Worker Opportunity Act of
2010''.

SEC. 2. TAX CREDIT FOR EMPLOYING OLDER WORKERS IN FLEXIBLE WORK
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 new section:

''SEC. 45R. FLEXIBLE WORK CREDIT.

''(a) In General.--For purposes of section 38, in the case of an
eligible employer, the flexible work credit determined under this
section for the taxable year shall be equal to 25 percent of the
qualified wages for such taxable year.
''(b) Eligible Employer.--For purposes of this section, the term
'eligible employer' means an employer which--
''(1) maintains a qualified trust (within the meaning of
section 401(a)), and
''(2) provides health insurance coverage (as defined in
section 9832(b)(1)(A)) to employees and pays no less than 60
percent of the cost of such health insurance coverage with
respect to each full-time employee receiving such coverage.
''(c) Qualified Wages Defined.--For purposes of this section--
''(1) Qualified wages.--The term 'qualified wages' means
the wages paid or incurred by an eligible employer during the
taxable year to eligible individuals.
''(2) Eligible individuals.--
''(A) In general.--The term 'eligible individual'
means an individual who, at the time such wages are
paid or incurred--
''(i) has attained the age of 62, and
''(ii) is participating in a formal
flexible work program.
''(B) Limitation.--Such term shall not include any
individual who begins participation in a formal
flexible work program during any period in which more
than 20 percent of the employees of the eligible
employer are already participating in a formal flexible
work program.
''(3) Wages.--
''(A) In general.--The term 'wages' has the meaning
given such term by subsection (b) of section 3306
(determined without regard to any dollar limitation
contained in such section).
''(B) Other rules.--Rules similar to the rules of
paragraph (2) and (3) of section 51(c) shall apply for
purposes of this section.
''(C) Termination.--The term 'wages' shall not
include any amount paid or incurred to an individual
after December 31, 2012.
''(4) Only first $6,000 of wages per year taken into
account.--The amount of the qualified wages which may be taken
into account with respect to any individual shall not exceed
$6,000 per year.
''(d) Formal Flexible Work Program.--For purposes of this section--
''(1) In general.--The term 'formal flexible work program'
means a program of an eligible employer--
''(A) which consists of core time and flex time,
''(B) under which core time does not exceed--
''(i) 20 hours per week,
''(ii) 3 days per week, or
''(iii) 1,000 hours per year, and
''(C) which meets the requirements of subsection
(e).
''(2) Core time.--The term 'core time' means the specific
time--
''(A) during which an employee is required to
perform services related to employment, and
''(B) which is determined by the employer.
''(3) Flex time.--The term 'flex time' means the time other
than core time--
''(A) during which an employee is required to
perform services related to employment, and
''(B) which is determined at the election of the
employee.
''(e) Requirements.--A program shall not be considered a formal
flexible work program under this section unless such program meets the
following requirements:
''(1) Duration of program.--The program shall allow for
participation for a period of at least 1 year.
''(2) No change in health care benefits.--With respect to a
participant whose work schedule is no less than 20 percent of
the work schedule of a similarly situated full-time employee--
''(A) such participant shall be entitled to the
same health insurance coverage to which a similarly
situated full-time employee would be entitled,
''(B) the employer shall contribute the same
percentage of the cost of health insurance coverage for
such participant as the employer would contribute for a
similarly situated full-time employee, and
''(C) such participant shall be entitled to
participate in a retiree health benefits plan of the
employer in the same manner as a similarly situated
full-time employee, except that service credited under
the plan for any plan year shall be equal to the ratio
of the participant's work schedule during such year to
the work schedule of a similarly situated full-time
employee during such year.
''(3) No reduction in pension benefits.--
''(A) Defined benefit plans.--
''(i) A participant shall be entitled to
participate in a defined benefit plan (within
the meaning of section 414(j)) of the employer
in the same manner as a similarly situated
full-time employee.
''(ii) Service credited to a participant
under the plan for any plan year shall be equal
to the ratio of the participant's work schedule
during such year to the work schedule of a
similarly situated full-time employee during
such year.
''(iii) If the plan uses final average
earnings to determine benefits, final average
earnings of the participant shall be no less
than such earnings were before the participant
entered the program.
''(B) Defined contribution plans.--A participant
shall be entitled to participate in a defined
contribution plan (within the meaning of section
414(i)) of the employer in the same manner as a
similarly situated full-time employee, and the employer
shall match the participant's contributions at the same
rate that the employer would match the contributions of
a similarly situated full-time employee.
''(C) No forfeiture of pension benefits.--The
pension benefits of a participant shall not be
forfeited under the rules of section 411(a)(3)(B) or
section 203(a)(3)(B) of the Employee Retirement Income
Security Act of 1974 with respect to a participant who
has attained normal retirement age as of the end of the
plan year.
''(4) Nondiscrimination rule.--Eligibility to participate
in the program shall not discriminate in favor of highly
compensated employees (within the meaning of section 414(q)).
''(f) Certain Individuals Ineligible.--For purposes of this
section, rules similar to the rules of section 51(i)(1) and section 52
shall apply.
''(g) Regulations.--The Secretary may prescribe such regulations as
are necessary to carry out the purposes of this section, including
simplified rules to satisfy the requirements of subsection (e)(3)(C)
taking into account the requirements of section 411 and section 203 of
the Employee Retirement Income Security Act of 1974.''.
(b) Credit Made Part of General Business Credit.--Subsection (b) of
section 38 of the Internal Revenue Code of 1986 is amended by striking
''plus'' at the end of paragraph (34), by striking the period at the
end of paragraph (35) and inserting '', plus'', and by adding at the
end the following new paragraph:
''(36) the flexible work credit determined under section
45R(a).''.
(c) No Double Benefit.--Subsection (a) of section 280C of the
Internal Revenue Code of 1986 is amended by inserting ''45R(a),'' after
''45P(a),''.
(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 new item:

''Sec. 45R. Flexible work credit.''.
(e) Effective Date.--The amendments made by this section shall
apply to wages paid after December 31, 2009.

SEC. 3. FEDERAL TASK FORCE ON OLDER WORKERS.

(a) Establishment.--Not later than 90 days after the date of
enactment of this Act, the Secretary of Labor shall establish a Federal
Task Force on Older Workers (referred to in this Act as the ''Task
Force'').
(b) Membership.--The Task Force established pursuant to subsection
(a) shall be composed of representatives from all relevant Federal
agencies that have regulatory jurisdiction over, or a clear policy
interest in, issues relating to older workers, including the Internal
Revenue Service, the Social Security Administration, the Equal
Employment Opportunity Commission, and the Administration on Aging of
the Department of Health and Human Services.
(c) Activities.--
(1) After one year.--Not later than 1 year after the date
of establishment of the Task Force, the Task Force shall--
(A) identify statutory and regulatory provisions in
current law that tend to limit opportunities for older
workers, and develop legislative and regulatory
proposals to address such limitations;
(B) identify best practices in the private sector
for hiring and retaining older workers, and serve as a
clearinghouse of such information; and
(C) assess the effectiveness and cost of programs
that Federal agencies have implemented to hire and
retain older workers and recommend cost-effective
programs for all Federal agencies to hire and retain
older workers.
(2) After three years.--Not later than 3 years after the
date of establishment of the Task Force, the Task Force shall--
(A) assess the effectiveness of the provisions of
this Act; and
(B) organize a Conference on the Aging Workforce,
which shall include the participation of senior,
business, labor, and other interested organizations.
(3) Report.--The Task Force shall submit a report to
Congress on the activities of the Task Force pursuant to
paragraph (1). Such report shall be made available to the
public.
(d) Consultation.--In carrying out activities pursuant to this
section, the Task Force shall consult with senior, business, labor, and
other interested organizations.
(e) Applicability of FACA; Termination of Task Force.--
(1) FACA.--The Federal Advisory Committee Act (5 U.S.C.
App.) shall not apply to the Task Force established pursuant to
this Act.
(2) Termination.--The Task Force shall terminate 30 days
after the date the Task Force completes all of its duties under
this Act.
Answer:
Older Worker Opportunity Act of 2010 - Amends the Internal Revenue Code to allow employers who provide health and retirement benefits to their employees a tax credit for 25% of the first $6,000 of wages paid to individuals age 62 or older participating in a flexible work program. Terminates such credit after 2012.

Directs the Secretary of Labor to establish a Federal Task Force on Older Workers to promote the hiring and retention of older workers. Requires the Task Force to organize a Conference on the Aging Workforce, which shall include the participation of senior, business, labor, and other interested organizations.