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. MEDICAL INCENTIVES ACCOUNTS.

(a) In General.--Part III of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by redesignating section 137
as section 138 and by inserting after section 136 the following new
section:

''SEC. 137. MEDICAL INCENTIVES ACCOUNTS.

''(a) Exclusion.--Gross income of an employee shall not include any
amount contributed during the taxable year by the employer to a medical
incentives account of such employee.
''(b) Limitations.--
''(1) Maximum exclusion.--
''(A) In general.--Subsection (a) shall not apply
to contributions for the taxable year in excess of
$3,000.
''(B) Medical care cost adjustment.--
''(i) In general.--In the case of any
taxable year beginning in a calendar year after
1994, the dollar amount in subparagraph (A)
shall be increased for such calendar year by
the medical care cost adjustment for such
calendar year.
''(ii) Medical care cost adjustment.--For
purposes of clause (i), the medical care cost
adjustment for any calendar year is the
percentage (if any) by which--
''(I) the medical care component of
the Consumer Price Index (as defined in
section 1(f)(5)) for August of the
preceding calendar year, exceeds
''(II) such component for August of
1993.
If any increase under the preceding sentence is
not a multiple of $50, such increase shall be
rounded to the nearest multiple of $50.
''(2) Employee must have employer-provided health
insurance.--Subsection (a) shall not apply to any employee
unless--
''(A) such employee is covered under insurance
which constitutes medical care (as defined in section
213(d)), and
''(B) any portion of the cost of such insurance is
provided by such employee's employer.
''(c) Definitions.--For purposes of this section--
''(1) Medical incentives account.--The term 'medical
incentives account' means a trust created or organized in the
United States exclusively for the purpose of paying (or
reimbursing) the medical expenses of the account beneficiary,
the spouse of such beneficiary, or any dependent (as defined in
section 152) of such beneficiary, but only if the written
governing instrument creating the trust meets the following
requirements:
''(A) No contribution will be accepted unless it is
in cash, and contributions will not be accepted for the
taxable year in excess of the limitation under
subsection (b)(1).
''(B) The trustee is a bank (as defined in section
408(n)) or another person who demonstrates to the
satisfaction of the Secretary that the manner in which
such person will administer the trust will be
consistent with the requirements of this section.
''(C) The interest of an individual in the balance
in his account is nonforfeitable.
''(D) No part of the trust assets will be invested
in life insurance contracts.
''(E) The assets of the trust will not be
commingled with other property except in a common trust
fund or common investment fund.
''(2) Medical expenses.--The term 'medical expenses' means,
with respect to the account beneficiary, the amount paid by
such beneficiary during the taxable year which would be
allowable as a deduction for the taxable year under section 213
but for the threshold based on adjusted gross income.
''(3) Account beneficiary.--The term 'account beneficiary'
means the employee for whose benefit the medical incentives
account is established.
''(d) Tax Treatment of Distributions.--
''(1) In general.--Any amount paid or distributed out of a
medical incentives account shall be included in the gross
income of the account beneficiary unless such amount is used
exclusively to pay (or reimburse) the medical expenses of such
beneficiary, the spouse of such beneficiary, or any dependent
(as defined in section 152) of such beneficiary. The preceding
sentence shall not apply to the extent that the aggregate of
such payments and distributions during any taxable year which
are not so used does not exceed the account balance as of the
close of the preceding taxable year.
''(2) Penalty for amounts included in income.--If any
amount is includible in the gross income of the account
beneficiary for any taxable year, such beneficiary's tax
imposed by this chapter shall be increased by 10 percent of the
amount so includible.
''(e) Tax Treatment of Accounts.--
''(1) Exemption from tax.--Any medical incentives account
is exempt from taxation under this subtitle unless such account
has ceased to be a medical incentives account by reason of
paragraph (2) or (3). Notwithstanding the preceding sentence,
any such account shall be subject to the taxes imposed by
section 511 (relating to imposition of tax on unrelated
business income of charitable, etc. organizations).
''(2) Account terminates if individual engages in
prohibited transaction.--
''(A) In general.--If, during any taxable year of
the individual for whose benefit the medical incentives
account was established, such individual engages in any
transaction prohibited by section 4975 with respect to
the account, the account ceases to be a medical
incentives account as of the first day of that taxable
year.
''(B) Account treated as distributing all its
assets.--In any case in which any account ceases to be
a medical incentives account by reason of subparagraph
(A) on the first day of any taxable year, paragraph (1)
of subsection (d) shall be applied as if there were a
distribution on such first day in an amount equal to
the fair market value (on such first day) of all assets
in the account (on such first day) and no portion of
such distribution were used to pay medical expenses.
''(3) Effect of pledging account as security.--If, during
any taxable year, the individual for whose benefit a medical
incentives account was established uses the account or any
portion thereof as security for a loan, the portion so used is
treated as distributed to that individual and not used to pay
medical expenses.
''(f) Custodial Accounts.--For purposes of this section, a
custodial account shall be treated as a trust if--
''(1) the assets of such account are held by a bank (as
defined in section 408(n)) or another person who demonstrates
to the satisfaction of the Secretary that the manner in which
he will administer the account will be consistent with the
requirements of this section, and
''(2) the custodial account would, except for the fact that
it is not a trust, constitute a medical incentives account
described in subsection (c).
For purposes of this title, in the case of a custodial account treated
as a trust by reason of the preceding sentence, the custodian of such
account shall be treated as the trustee thereof.
''(g) Reports.--The trustee of a medical incentives account shall
make such reports regarding such account to the Secretary and to the
individual for whose benefit the account is maintained with respect to
contributions, distributions, and such other matters as the Secretary
may require under regulations. The reports required by this subsection
shall be filed at such time and in such manner and furnished to such
individuals at such time and in such manner as may be required by those
regulations.''
(b) Exclusion Applies for Employment Tax Purposes.--
(1) Social security taxes.--
(A) Paragraph (20) of section 3121(a) of such Code
is amended by striking ''or 132'' and inserting ''132,
or 137''.
(B) Paragraph (17) of section 209(a) of the Social
Security Act is amended by striking ''or 132'' and
inserting ''132, or 137''.
(2) Railroad retirement tax.--Paragraph (5) of section
3231(e) of such Code is amended by striking ''or 132'' and
inserting ''132, or 137''.
(3) Unemployment tax.--Paragraph (16) of section 3306(b) of
such Code is amended by striking ''or 132'' and inserting
''132, or 137''.
(4) Withholding tax.--Paragraph (19) of section 3401(a) of
such Code is amended by striking ''or 132'' and inserting '',
132, or 137''.
(c) Tax on Prohibited Transactions.--Section 4975 of such Code
(relating to prohibited transactions) is amended--
(1) by adding at the end of subsection (c) the following
new paragraph:
''(4) Special rule for medical incentives accounts.--An
individual for whose benefit a medical incentives account
(within the meaning of section 137(c)) is established shall be
exempt from the tax imposed by this section with respect to any
transaction concerning such account (which would otherwise be
taxable under this section) if, with respect to such
transaction, the account ceases to be a medical incentives
account by reason of the application of section 137(e)(2)(A) to
such account.'', and
(2) by inserting ''or a medical incentives account
described in section 137(c)'' in subsection (e)(1) after
''described in section 408(a)''.
(d) Failure To Provide Reports on Medical Incentives Accounts.--
Section 6693 of such Code (relating to failure to provide reports on
individual retirement account or annuities) is amended--
(1) by inserting ''or on medical incentives accounts''
after ''annuities'' in the heading of such section, and
(2) by adding at the end of subsection (a) the following:
''The person required by section 137(g) to file a report
regarding a medical incentives account at the time and in the
manner required by such section shall pay a penalty of $50 for
each failure unless it is shown that such failure is due to
reasonable cause.''
(e) Clerical Amendments.--
(1) The table of sections for part III of subchapter B of
chapter 1 of such Code is amended by striking the last item and
inserting the following:

''Sec. 137. Medical incentives accounts.
''Sec. 138. Cross references to other
Acts.''
(2) The table of sections for subchapter B of chapter 68 of
such Code is amended by inserting ''or on medical incentives
accounts'' after ''annuities'' in the item relating to section
6693.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the close of the calendar year
which includes the date of the enactment of this Act.
Student:
Amends the Internal Revenue Code to exclude from the gross income of an employee amounts contributed by an employer to a medical incentives account.