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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.

This Act may be cited as the ''Start-Up Success Accounts Act of
2001''.

SEC. 2. START-UP SUCCESS ACCOUNTS.

(a) In General.--Subpart C of part II of subchapter E of chapter 1
of the Internal Revenue Code of 1986 (relating to taxable year for
which deductions taken) is amended by inserting after section 468B the
following new section:

''SEC. 468C. START-UP SUCCESS ACCOUNTS.

''(a) Deduction Allowed.--In the case of a taxpayer which is an
eligible small business, there shall be allowed as a deduction for any
taxable year the amount paid in cash by such taxpayer to a Start-up
Success Account (hereafter in this section also referred to as an 'SUSA
Account').
''(b) Limitation.--
''(1) In general.--The amount which a taxpayer may pay into
the SUSA Account for any taxable year shall not exceed
whichever of the following is the least:
''(A) 20 percent of so much of the taxable income
of the taxpayer (determined without regard to this
section) which is attributable to any trade or
business.
''(B) $50,000.
''(C) $100,000, reduced by the aggregate amount
paid by the taxpayer (and all related persons) into
SUSA accounts for all prior taxable years.
''(2) Deduction allowed only during startup period.--No
deduction shall be allowed under this section with respect to
any eligible small business for any taxable year after the 5th
taxable year that such business (or any predecessor) is engaged
in a trade or business.
''(3) Dollar limitation on controlled groups.--
''(A) In general.--For purposes of paragraph (1)--
''(i) all component members of a controlled
group shall be treated as one taxpayer, and
''(ii) the Secretary shall apportion the
dollar limitations contained in paragraph (1)
among the component members of such controlled
group in such manner as he shall by regulations
prescribe.
''(B) Controlled group defined.--For purposes of
subparagraph (A), the term 'controlled group' has the
meaning given such term by section 1563(a); except
that, for such purposes, 'more than 50 percent' shall
be substituted for 'at least 80 percent' each place it
appears in section 1563(a)(1).
''(4) Partnerships and s corporations.--In the case of a
partnership, the limitation under paragraph (1) shall apply
with respect to the partnership and each partner. A similar
rule shall apply in the case of an S corporation and its
shareholders.
''(5) Related persons.--For purposes of paragraph (1)(C), a
person (hereinafter in this paragraph referred to as the
'related person') is related to any person if the related
person bears a relationship to such person specified in section
267(b) or 707(b)(1), or the related person and such person are
engaged in trades or businesses under common control (within
the meaning of subsections (a) and (b) of section 52. For
purposes of the preceding sentence, in applying section 267(b)
or 707(b)(1), '10 percent' shall be substituted for '50
percent'.
''(c) Eligible Small Business.--
''(1) In general.--For purposes of this section, the term
'eligible small business' means, with respect to any taxable
year, any person actively engaged in a trade or business if for
all prior taxable years beginning after December 31, 1999, the
taxpayer (or any predecessor) met the $2,000,000 gross receipts
test of paragraph (2). In the case of a taxpayer to which section 469
applies, such term shall not include any trade or business which is a
passive activity (within the meaning of section 469(c)) of the
taxpayer.
''(2) $2,000,000 gross receipts tests.--A person meets the
$2,000,000 gross receipts tests of this paragraph for any prior
taxable year if such person would meet the test of section
448(c) were such section applied by substituting '$2,000,000'
for '$5,000,000'.
''(d) Start-up Success Account.--For purposes of this section--
''(1) In general.--The terms 'Start-up Success Account' and
'SUSA Account' means a trust created or organized in the United
States for the exclusive benefit of an eligible small business,
but only if the written governing instrument creating the trust
meets the following requirements:
''(A) No contribution will be accepted for any
taxable year in excess of the amount allowed as a
deduction under subsection (a) for such year.
''(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 assets of the trust consist entirely of
cash or of obligations which have adequate stated
interest (as defined in section 1274(c)(2)) and which
pay such interest not less often than annually.
''(D) All income of the trust is distributed
currently to the grantor.
''(E) The assets of the trust will not be
commingled with other property except in a common trust
fund or common investment fund.
''(2) Account taxed as grantor trust.--The grantor of an
SUSA Account shall be treated for purposes of this title as the
owner of such Account and shall be subject to tax thereon in
accordance with subpart E of part I of subchapter J of this
chapter (relating to grantors and others treated as substantial
owners).
''(e) Inclusion of Amounts Distributed.--
''(1) In general.--Except as provided in paragraph (2),
there shall be includible in the gross income of the taxpayer
for any taxable year--
''(A) any amount distributed from an SUSA Account
of the taxpayer during such taxable year (to the extent
not previously included in gross income), and
''(B) any deemed distribution under--
''(i) subsection (f)(1) (relating to
deposits not distributed within 5 years),
''(ii) subsection (f)(2) (relating to
cessation in trade or business), and
''(iii) subparagraph (A) or (B) of
subsection (f)(3) (relating to prohibited
transactions and pledging account as security).
''(2) Exceptions.--Gross income shall not include the
distribution of any contribution paid during a taxable year to
an SUSA Account to the extent that such contribution exceeds
the limitation applicable under subsection (b) if requirements
similar to the requirements of section 408(d)(4) are met.
''(3) Exclusion from self-employment tax.--Amounts included
in gross income under this subsection shall not be included in
determining net earnings from self-employment under section
1402.
''(f) Special Rules.--
''(1) Tax on deposits in account which are not distributed
within 5 years.--
''(A) In general.--If, at the close of any taxable
year, there is a nonqualified balance in any SUSA
Account--
''(i) there shall be deemed distributed
from such Account during such taxable year an
amount equal to such balance, and
''(ii) the taxpayer's tax imposed by this
chapter for such taxable year shall be
increased by 10 percent of such deemed
distribution.
The preceding sentence shall not apply if an amount
equal to such nonqualified balance is distributed from
such Account to the taxpayer before the due date
(including extensions) for filing the return of tax
imposed by this chapter for such year (or, if earlier,
the date the taxpayer files such return for such year).
''(B) Nonqualified balance.--For purposes of
subparagraph (A), the term 'nonqualified balance' means
any balance in the Account on the last day of the
taxable year which is attributable to amounts deposited
in such Account before the 4th preceding taxable year.
''(C) Ordering rule.--For purposes of this
paragraph, distributions from an SUSA Account shall be
treated as made from deposits in the order in which
such deposits were made, beginning with the earliest
deposits.
''(2) Cessation in trade or business.--At the close of the
first disqualification period after a period for which the
taxpayer was engaged in the trade or business referred to in
subsection (a), there shall be deemed distributed from the SUSA
Account (if any) of the taxpayer an amount equal to the balance
in such Account at the close of such disqualification period.
For purposes of the preceding sentence, the term
'disqualification period' means any period of 2 consecutive
taxable years for which the taxpayer is not engaged in the
trade or business referred to in subsection (a).
''(3) Certain rules to apply.--Rules similar to the
following rules shall apply for purposes of this section:
''(A) Section 408(e)(2) (relating to loss of
exemption of account where individual engages in
prohibited transaction).
''(B) Section 408(e)(4) (relating to effect of
pledging account as security).
''(C) Section 408(g) (relating to community
property laws).
''(D) Section 408(h) (relating to custodial
accounts).
''(4) Time when payments deemed made.--For purposes of this
section, a taxpayer shall be deemed to have made a payment to
an SUSA Account on the last day of a taxable year if such
payment is made on account of such taxable year and is made
within 3/2\ months after the close of such taxable year.
''(g) Reports.--The trustee of an SUSA Account shall make such
reports regarding such Account to the Secretary and to the person 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 persons at
such time and in such manner as may be required by those
regulations.''.
(b) Tax on Excess Contributions.--
(1) Subsection (a) of section 4973 of such Code (relating
to tax on certain excess contributions) is amended by striking
''or'' at the end of paragraph (3), by redesignating paragraph
(4) as paragraph (5), and by inserting after paragraph (3) the
following new paragraph:
''(4) an SUSA Account (within the meaning of section
468C(d)), or''.
(2) Section 4973 of such Code is amended by adding at the
end the following new subsection:
''(g) Excess Contributions to SUSA Accounts.--For purposes of this
section, in the case of SUSA Accounts (within the meaning of section
468C(d)), the term 'excess contributions' means the amount by which the
amount contributed for the taxable year to the Account exceeds the
amount which may be contributed to the Account under section 468C(b)
for such taxable year. For purposes of this subsection, any
contribution which is distributed out of the SUSA Account in a
distribution to which section 468C(e)(2)(B) applies shall be treated as
an amount not contributed.''.
(c) Tax on Prohibited Transactions.--
(1) Subsection (c) of section 4975 of such Code (relating
to prohibited transactions) is amended by adding at the end the
following new paragraph:
''(6) Special rule for susa accounts.--A person for whose
benefit an SUSA Account (within the meaning of section 468C(d))
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 an SUSA
Account by reason of the application of section 468C(f)(3)(A)
to such Account.''.
(2) Paragraph (1) of section 4975(e) of such Code is
amended by redesignating subparagraphs (E) and (F) as
subparagraphs (F) and (G), respectively, and by inserting after
subparagraph (D) the following new subparagraph:
''(E) an SUSA Account described in section
468C(d),''.
(d) Failure To Provide Reports on SUSA Accounts.--Paragraph (2) of
section 6693(a) of such Code (relating to failure to provide reports on
certain tax-favored accounts or annuities) is amended by redesignating
subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively,
and by inserting after subparagraph (B) the following new subparagraph:
''(C) section 468C(g) (relating to SUSA
Accounts),''.
(e) Clerical Amendment.--The table of sections for subpart C of
part II of subchapter E of chapter 1 of such Code is amended by
inserting after the item relating to section 468B the following new
item:

''Sec. 468C. Start-up Success
Accounts.''.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
Solution:
Start-Up Success Accounts Act of 2001 - Amends the Internal Revenue Code to allow a limited deduction, to an eligible small business taxpayer during its start-up period, for amounts paid in cash by such a taxpayer to a Start-up Success Account.