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

Problem: SECTION 1. SHORT TITLE; AMENDMENT OF 1986.

(a) Short Title.--This Act may be cited as the ''Family Fairness
Act''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.

SEC. 2. ADDITIONAL EARNED INCOME CREDIT FOR MARRIED INDIVIDUALS.

(a) In General.--Paragraph (1) of section 32(a) (relating to earned
income credit) is amended to read as follows:
''(1) In general.--There shall be allowed as a credit
against the tax imposed by this subtitle for the taxable year
an amount equal to the sum of--
''(A) in the case of an eligible individual, an
amount equal to the credit percentage of so much of the
taxpayer's earned income for the taxable year as does
not exceed the earned income amount, and
''(B) in the case of an eligible married
individual, the applicable percentage of $1,000.''.
(b) Applicable Percentage.--Section 32(b) (relating to percentages
and amounts) is amended by adding at the end the following new
paragraph:
''(3) Applicable percentage.--The applicable percentage for
any taxable year is equal to 100 percent reduced (but not below
0 percent) by 10 percentage points for each $1,000 (or fraction
thereof) by which the taxpayer's earned income for such taxable
year exceeds $16,000.''.
(c) Eligible Married Individuals.--Section 32(c) (relating to
definitions and special rules) is amended by adding at the end the
following new paragraph:
''(4) Eligible married individuals.--The term 'eligible
married individual' means an eligible individual--
''(A) who is married (as defined in section 7703)
and who has lived together with the individual's spouse
at all times during such marriage during the taxable
year, and
''(B) has earned income for the taxable year of at
least $8,500.''.
(d) Conforming Amendments.--
(1) Section 32(a)(2) is amended by striking ''paragraph
(1)'' and inserting ''paragraph (1)(A)''.
(2) Section 32(j) is amended to read as follows:
''(j) Inflation Adjustments.--
''(1) In general.--In the case of any taxable year
beginning after the applicable calendar year, each dollar
amount referred to in paragraph (2)(B) shall be increased by an
amount equal to--
''(A) such dollar amount, multiplied by
''(B) the cost-of-living adjustment determined
under section 1(f)(3), for the calendar year in which
the taxable year begins, by substituting for 'calendar
year 1992' in subparagraph (B) thereof--
''(i) 'calendar year 1993' in the case of
the dollar amounts referred to in paragraph
(2)(B)(i), and
''(ii) 'calendar year 1995' in the case of
the dollar amounts referred to in paragraph
(2)(B)(ii).
''(2) Definitions, etc.--For purposes of paragraph (1)--
''(A) Applicable calendar year.--The term
'applicable calendar year' means--
''(i) 1994 in the case of the dollar
amounts referred to in paragraph (2)(B)(i), and
''(ii) 1996 in the case of the dollar
amounts referred to in paragraph (2)(B)(ii).
''(B) Dollar amounts.--The dollar amounts referred
to in this subparagraph are--
''(i) each dollar amount contained in
subsection (b)(2)(A), and
''(ii) the $16,000 amount contained in
subsection (b)(3) and the dollar amount
contained in subsection (c)(4)(B).
''(3) Rounding.--If any dollar amount after being increased
under paragraph (1) is not a multiple of $10, such dollar
amount shall be rounded to the nearest multiple of $10 (or, if
such dollar amount is a multiple of $5, such dollar amount
shall be increased to the next higher multiple of $10).''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1995.

SEC. 3. EARNED INCOME CREDIT DENIED TO INDIVIDUALS NOT AUTHORIZED TO BE
EMPLOYED IN THE UNITED STATES.

(a) In General.--Section 32(c)(1) (relating to individuals eligible
to claim the earned income tax credit) is amended by adding at the end
the following new subparagraph:
''(F) Identification number requirement.--The term
'eligible individual' does not include any individual
who does not include on the return of tax for the
taxable year--
''(i) such individual's taxpayer
identification number, and
''(ii) if the individual is married (within
the meaning of section 7703), the taxpayer
identification number of such individual's
spouse.''.
(b) Special Identification Number.--Section 32 is amended by adding
at the end the following new subsection:
''(l) Identification Numbers.--Solely for purposes of paragraphs
(1)(F) and (3)(D) of subsection (c), a taxpayer identification number
means a social security number issued to an individual by the Social
Security Administration (other than a social security number issued
pursuant to clause (II) (or that portion of clause (III) that relates
to clause (II)) of section 205(c)(2)(B)(i) of the Social Security
Act).''.
(c) Extension of Procedures Applicable to Mathematical or Clerical
Errors.--Section 6213(g)(2) (relating to the definition of mathematical
or clerical errors) is amended by striking ''and' at the end of
subparagraph (D), by striking the period at the end of subparagraph (E)
and inserting '', and'', and by inserting after subparagraph (E) the
following new subparagraph:
''(F) an omission of a correct taxpayer
identification number required under section 23
(relating to credit for families with younger children)
or section 32 (relating to the earned income tax
credit) to be included on a return.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1995.

SEC. 4. REPEAL OF EARNED INCOME CREDIT FOR INDIVIDUALS WITHOUT
CHILDREN.

(a) In General.--Subparagraph (A) of section 32(c)(1) (defining
eligible individual) is amended to read as follows:
''(A) In general.--The term 'eligible individual'
means any individual who has a qualifying child for the
taxable year.''.
(b) Conforming Amendments.--Each of the tables contained in
paragraphs (1) and (2) of section 32(b) are amended by striking the
items relating to no qualifying children.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1995.

SEC. 5. RULES RELATING TO DENIAL OF EARNED INCOME CREDIT ON BASIS OF
DISQUALIFIED INCOME.

(a) Definition of Disqualified Income.--Paragraph (2) of section
32(i) (defining disqualified income) is amended by striking ''and'' at
the end of subparagraph (B), by striking the period at the end of
subparagraph (C) and inserting '', and'' and by adding at the end the
following new subparagraphs:
''(D) capital gain net income,
''(E) the excess (if any) of--
''(i) the aggregate income from all passive
activities for the taxable year (determined
without regard to any amount described in a
preceding subparagraph), over
''(ii) the aggregate losses from all
passive activities for the taxable year (as so
determined), and
''(F) amounts includible in gross income under
section 652 or 662 for the taxable year to the extent
not taken into account under any preceding
subparagraph.
For purposes of subparagraph (E), the term 'passive activity'
has the meaning given such term by section 469.''.
(b) Decrease in Amount of Disqualified Income Allowed.--Paragraph
(1) of section 32(i) (relating to denial of credit) is amended by
striking ''$2,350'' and inserting ''$1,000''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1995.

SEC. 6. MODIFICATION OF ADJUSTED GROSS INCOME DEFINITION FOR EARNED
INCOME CREDIT.

(a) In General.--Subparagraph (B) of section 32(a)(2) (relating to
limitation) is amended by striking ''adjusted gross income'' and
inserting ''modified adjusted gross income''.
(b) Modified Adjusted Gross Income Defined.--Section 32(c)
(relating to definitions and special rules) is amended by adding at the
end the following new paragraph:
''(5) Modified adjusted gross income.--The term 'modified
adjusted gross income' means adjusted gross income, increased
by the sum of--
''(A) social security benefits (as defined in
section 86(d)) received to the extent not includible in
gross income,
''(B) amounts received by (or on behalf of) a
spouse pursuant to a divorce or separation instrument
(as defined in section 71(b)(2)) which, under the terms
of the instrument, are fixed as payable for the support
of the children of the payor spouse (as determined
under section 71(c)),
''(C) interest received or accrued during the
taxable year which is exempt from tax imposed by this
chapter, and
''(D) any amount received by a participant or
beneficiary under a qualified retirement plan (as
defined in section 4974(c)) to the extent not
includible in gross income.
Subparagraph (D) shall not apply to any amount received if the
recipient transfers such amount in a rollover contribution
described in section 402(c), 403(a)(4), 403(b)(8), or
408(d)(3).''
(c) Study.--The Secretary of the Treasury shall conduct a study of
the Federal tax treatment of child support payments to determine
whether or not changes in such treatment are necessary. The Secretary
shall report to the Committee on Finance of the Senate and the
Committee on Ways and Means of the House of Representatives the results
of the study, including recommendations (if any) which the Secretary
determines appropriate to encourage payment of child support
liabilities by parents and to make both parents more responsible for a
child's economic well-being.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1995.

SEC. 7. EARNED INCOME CREDIT NOT ALLOWED UNTIL RECEIPT OF EMPLOYER'S
WITHHOLDING STATEMENT.

(a) In General.--Section 6401(b) (relating to excessive credits
treated as overpayments) is amended by adding at the end the following
new paragraph:
''(3) Special rule for earned income credit.--For purposes
of paragraph (1), the earned income credit allowed under
section 32 shall not be treated as a credit allowable under
subpart C of part IV of subchapter A of chapter 1 unless the
Secretary is able to verify the amount of such credit by
comparing it with--
''(A) information returns filed with the Secretary
under section 6051(d) by employees of the individual
claiming the credit,
''(B) self-employment tax returns filed with the
Secretary under section 6017, or
''(C) both.
The preceding sentence shall apply to any advanced payment of
the earned income credit under section 3507.''
(b) Effective Date; Study.--
(1) In general.--The amendment made by this section shall
apply to taxable years beginning after December 31, 1996.
(2) Study.--The Secretary of the Treasury shall conduct a
study to determine the delays (if any) which would result in
the processing of Federal income tax returns by reason of the
amendment made by this section. Not later than 1 year after the
date of the enactment of this Act, the Secretary shall report
the results of the study to the Committee on Finance of the
Senate and the Committee on Ways and Means of the House of
Representatives, including recommendations (if any) on ways to
shorten any delay.

SEC. 8. PREVENTION OF FRAUD IN ELECTRONIC RETURNS.

(a) In General.--The Secretary of the Treasury shall provide that
any person applying to be an electronic return originator on or after
the date of the enactment of this Act shall not be approved unless the
applicant provides fingerprints and credit information to the
satisfaction of the Secretary.
(b) Past Applicants.--The Secretary of the Treasury shall apply the
requirements described in subsection (a) to electronic return
originators whose applications were approved before the date of the
enactment of this Act without fingerprints and credit check information
being provided.
Solution: Family Fairness Act - Amends the Internal Revenue Code to replace current provisions allowing an earned income tax credit with provisions allowing an earned income credit for an eligible individual and for an eligible married individual. Mandates inflation increases.
Defines "eligible individual," for earned income credit (EIC) provisions, to exclude any individual who does not include on his or her return their taxpayer identification number (TIN) and, if married, the TIN of their spouse. Adds to the definition of "mathematical or clerical error," for provisions relating to restrictions applicable to deficiencies and petitions to Tax Court, references to omission of a TIN required by provisions relating to credit for families with younger children or to the EIC.
Removes individuals without children from eligibility for the EIC.
Adds to the types of income that, if their aggregate exceeds a specified amount, will deny EIC: (1) capital gain net income; (2) certain income from passive activities; and (3) amounts includible in gross income under provisions relating to beneficiaries of estates and trusts. Lowers the aggregate limit.
Modifies the definition of adjusted gross income for purposes of the maximum limit on EIC.
Mandates a study and report to specified congressional committees on the Federal tax treatment of child support payments to determine whether changes are necessary.
Prohibits considering EIC as an allowable credit, for provisions requiring that excess credits be considered overpayments, unless the EIC can be verified by comparing it with information returns filed by employees of the individual claiming the credit or with self-employment returns. Applies this paragraph to any advanced payment of the EIC under specified provisions. Mandates a study and report to specified congressional committees on the delays (if any) that would result in the processing of Federal income tax returns because of the amendment made by this paragraph.
Prohibits approving the application of any person to be an electronic return originator unless the applicant provides fingerprints and credit information. Applies these requirements to originators whose applications were approved before enactment of this Act.