In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
One example is below.
Q: 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.
A: 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.
Rationale: 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.
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tax Accountability Act of 2017''.

SEC. 2. PROHIBITION ON AWARD OF CONTRACT OR GRANT IN EXCESS OF
SIMPLIFIED ACQUISITION THRESHOLD TO POTENTIAL CONTRACTOR
OR GRANT APPLICANT WITH SERIOUSLY DELINQUENT TAX DEBT.

(a) Governmental Policy.--It is the policy of the United States
Government that no Government contracts or grants should be awarded to
individuals or companies with seriously delinquent Federal tax debts.
(b) Disclosure and Evaluation of Contract Offers From Delinquent
Federal Debtors.--
(1) In general.--The head of any executive agency that
issues a solicitation for bids or a request for proposals for a
contract in an amount greater than the simplified acquisition
threshold shall require each person that submits a bid or
proposal to submit with the bid or proposal a form--
(A) certifying whether such person has a seriously
delinquent tax debt; and
(B) authorizing the Secretary of the Treasury to
disclose to the head of the agency information limited
to describing whether the person has a seriously
delinquent tax debt.
(2) Impact on responsibility determination.--The head of
any executive agency, in evaluating any offer received in
response to a solicitation issued by the agency for bids or
proposals for a contract, shall consider a certification that
the offeror has a seriously delinquent tax debt to be
definitive proof that the offeror is not a responsible source
as defined in section 113 of title 41, United States Code.
(3) Debarment.--
(A) Requirement.--Except as provided in
subparagraph (B), the head of an executive agency shall
initiate a suspension or debarment proceeding against a
person after receiving an offer for a contract from
such person if--
(i) such offer contains a certification (as
required under paragraph (1)(A)) that such
person has a seriously delinquent tax debt; or
(ii) the head of the agency receives
information from the Secretary of the Treasury
(as authorized under paragraph (1)(B))
demonstrating that such a certification
submitted by such person is false.
(B) Waiver.--The head of an executive agency may
waive subparagraph (A) with respect to a person based
upon a written finding of urgent and compelling
circumstances significantly affecting the interests of
the United States. If the head of an executive agency
waives subparagraph (A) for a person, the head of the
agency shall submit to the Committee on Oversight and
Government Reform of the House of Representatives and
the Committee on Homeland Security and Governmental
Affairs of the Senate, within 30 days after the waiver
is made, a report containing the rationale for the
waiver and relevant information supporting the waiver
decision.
(4) Release of information.--The Secretary of the Treasury,
in consultation with the Director of the Office of Management
and Budget, shall make available to all executive agencies a
standard form for the authorization described in paragraph
(1)(B).
(5) Revision of regulations.--Not later than 270 days after
the date of the enactment of this Act, the Federal Acquisition
Regulation shall be revised to incorporate the requirements of
this section.
(c) Disclosure and Evaluation of Grant Applications From Delinquent
Federal Debtors.--
(1) In general.--The head of any executive agency that
offers a grant in excess of an amount equal to the simplified
acquisition threshold shall require each grant applicant to
submit with the grant application a form--
(A) certifying whether such applicant has a
seriously delinquent tax debt; and
(B) authorizing the Secretary of the Treasury to
disclose to the head of the agency information limited
to describing whether the applicant has a seriously
delinquent tax debt.
(2) Impact on determination of financial stability.--The
head of any executive agency, in evaluating any application for
a grant offered by the agency, shall consider a certification
under paragraph (1)(A) that the grant applicant has a seriously
delinquent tax debt to be definitive proof that the applicant
is high-risk and shall--
(A) decline the grant application;
(B) ensure that the applicant does not receive any
future grant offered by the agency; and
(C) in the case of an applicant that has, as of the
date on which the grant application is denied under
subparagraph (A), an existing grant previously awarded
by the agency, take appropriate measures under
guidelines issued by the Office of Management and
Budget pursuant to paragraph (5) for enhanced oversight
of the applicant.
(3) Debarment.--
(A) Requirement.--Except as provided in
subparagraph (B), the head of an executive agency shall
initiate a suspension or debarment proceeding against a
grant applicant after receiving a grant application
from such applicant if--
(i) such application contains a
certification (as required under paragraph
(1)(A)) that such applicant has a seriously
delinquent tax debt; or
(ii) the head of the agency receives
information from the Secretary of the Treasury
(as authorized under paragraph (1)(B))
demonstrating that such a certification
submitted by such applicant is false.
(B) Waiver.--The head of an executive agency may
waive subparagraph (A) with respect to an applicant
based upon a written finding of urgent and compelling
circumstances significantly affecting the interests of
the United States. If the head of an executive agency
waives subparagraph (A) for an applicant, the head of
the agency shall submit to the Committee on Oversight
and Government Reform of the House of Representatives
and the Committee on Homeland Security and Governmental
Affairs of the Senate, within 30 days after the waiver
is made, a report containing the rationale for the
waiver and relevant information supporting the waiver
decision.
(4) Release of information.--The Secretary of the Treasury,
in consultation with the Director of the Office of Management
and Budget, shall make available to all executive agencies a
standard form for the authorization described in paragraph
(1)(B).
(5) Revision of regulations.--Not later than 270 days after
the date of the enactment of this Act, the Director of the
Office of Management and Budget shall revise such regulations
as necessary to incorporate the requirements of this section.
(d) Definitions and Special Rules.--For purposes of this section:
(1) Executive agency.--The term ''executive agency'' has
the meaning given such term in section 133 of title 41, United
States Code.
(2) Seriously delinquent tax debt.--
(A) In general.--The term ''seriously delinquent
tax debt'' means a Federal tax liability that--
(i) has been assessed by the Secretary of
the Treasury under the Internal Revenue Code of
1986; and
(ii) may be collected by the Secretary by
levy or by a proceeding in court.
(B) Exceptions.--Such term does not include--
(i) a debt that is being paid in a timely
manner pursuant to an agreement under section
6159 or section 7122 of such Code;
(ii) a debt with respect to which a
collection due process hearing under section
6330 of such Code, or relief under subsection
(a), (b), or (f) of section 6015 of such Code,
is requested or pending;
(iii) a debt with respect to which a
continuous levy has been issued under section
6331 of such Code (or, in the case of an
applicant for employment, a debt with respect
to which the applicant agrees to be subject to
such a levy); and
(iv) a debt with respect to which such a
levy is released under section 6343(a)(1)(D) of
such Code.
(e) Effective Date.--This section shall apply with respect to
contracts and grants awarded on or after the date occurring 270 days
after the date of the enactment of this Act.

SEC. 3. INELIGIBILITY OF NONCOMPLIANT TAXPAYERS FOR FEDERAL EMPLOYMENT.

(a) In General.--Chapter 73 of title 5, United States Code, is
amended by adding at the end the following:

''SUBCHAPTER VIII--INELIGIBILITY OF NONCOMPLIANT TAXPAYERS FOR FEDERAL
EMPLOYMENT

''Sec. 7381. Definitions
''For purposes of this subchapter--
''(1) The term 'seriously delinquent tax debt' means a
Federal tax liability that has been assessed by the Secretary
of the Treasury under the Internal Revenue Code of 1986 and may
be collected by the Secretary by levy or by a proceeding in
court, except that such term does not include--
''(A) a debt that is being paid in a timely manner
pursuant to an agreement under section 6159 or section
7122 of such Code;
''(B) a debt with respect to which a collection due
process hearing under section 6330 of such Code, or
relief under subsection (a), (b), or (f) of section
6015 of such Code, is requested or pending;
''(C) a debt with respect to which a continuous
levy has been issued under section 6331 of such Code
(or, in the case of an applicant for employment, a debt
with respect to which the applicant agrees to be
subject to such a levy); and
''(D) a debt with respect to which such a levy is
released under section 6343(a)(1)(D) of such Code;
''(2) the term 'employee' means an employee in or under an
agency, including an individual described in sections 2104(b)
and 2105(e); and
''(3) the term 'agency' means--
''(A) an Executive agency;
''(B) the United States Postal Service;
''(C) the Postal Regulatory Commission; and
''(D) an employing authority in the legislative
branch.
''Sec. 7382. Ineligibility for employment
''(a) In General.--Subject to subsection (c), an individual is
ineligible to be appointed or to continue serving as an employee if
such individual--
''(1) has a seriously delinquent tax debt;
''(2) does not submit the certification required under
subsection (b); or
''(3) does not submit an authorization form requested under
section 7383(b)(1).
''(b) Disclosure Requirement.--The head of each agency shall take
appropriate measures to ensure that each individual applying for
employment with such agency shall be required to submit (as part of the
application for employment) certification that such individual does not
have any seriously delinquent tax debt.
''(c) Regulations.--The Office of Personnel Management, in
consultation with the Internal Revenue Service, shall, for purposes of
carrying out this section with respect to the executive branch,
promulgate any regulations which the Office considers necessary, except
that such regulations shall provide for the following:
''(1) All applicable due process rights, afforded by
chapter 75 and any other provision of law, shall apply with
respect to a determination under this section that an applicant
is ineligible to be appointed or that an employee is ineligible
to continue serving.
''(2) Before any such determination is given effect with
respect to an individual, the individual shall be afforded 180
days to demonstrate that such individual's debt is one
described in subparagraph (A), (B), (C), or (D) of section
7381(1).
''(3) An employee may continue to serve, in a situation
involving financial hardship, if the continued service of such
employee is in the best interests of the United States, as
determined on a case-by-case basis and certified as such by the
head of the agency.
''(d) Reports to Congress.--The Director of the Office of Personnel
Management shall report annually to the Committee on Oversight and
Government Reform of the House of Representatives and the Committee on
Homeland Security and Governmental Affairs of the Senate on the number
of exemptions requested and the number of exemptions granted under
subsection (c)(3).
''Sec. 7383. Review of public records
''(a) In General.--Each agency shall provide for such reviews of
public records as the head of such agency considers appropriate to
determine if a notice of lien has been filed pursuant to section 6323
of the Internal Revenue Code of 1986 with respect to an employee of or
an applicant for employment with such agency.
''(b) Additional Requests.--If a notice of lien is discovered under
subsection (a) with respect to an employee or applicant for employment,
the agency may--
''(1) request that the employee or applicant execute and
submit a form authorizing the Secretary of the Treasury to
disclose to the head of the agency information limited to
describing whether--
''(A) the employee or applicant has a seriously
delinquent tax debt; or
''(B) there is a final administrative or judicial
determination that such employee or applicant committed
any act described under section 7385(b); and
''(2) request that the Secretary of the Treasury disclose
any information so authorized to be disclosed.
''(c) Authorization Form.--The Secretary of the Treasury shall make
available to all agencies a standard form for the authorization
described in subsection (b)(1).
''Sec. 7384. Confidentiality
''Neither the head nor any other employee of an agency may--
''(1) use any information furnished under the provisions of
this subchapter for any purpose other than the administration
of this subchapter;
''(2) make any publication whereby the information
furnished by or with respect to any particular individual under
this subchapter can be identified; or
''(3) permit anyone who is not an employee of such agency
to examine or otherwise have access to any such information.
''Sec. 7385. Adverse actions for employees who understate taxes or fail
to file
''(a) In General.--
''(1) In general.--Subject to subsection (c) and paragraph
(2) of this subsection, the head of an agency may take any
personnel action against an employee of such agency if there is
a final administrative or judicial determination that such
employee committed any act described under subsection (b).
''(2) Personnel actions.--In paragraph (1), the term
'personnel action' includes separation but does not include
administrative leave or any other type of paid leave without
duty or charge to leave.
''(b) Acts.--The acts referred to under subsection (a)(1) are--
''(1) willful failure to file any return of tax required
under the Internal Revenue Code of 1986, unless such failure is
due to reasonable cause and not to willful neglect; or
''(2) willful understatement of Federal tax liability,
unless such understatement is due to reasonable cause and not
to willful neglect.
''(c) Procedure.--Under regulations prescribed by the Office of
Personnel Management, an employee subject to a personnel action under
this section shall be entitled to the procedures provided under
sections 7513 or 7543, as applicable.''.
(b) Clerical Amendment.--The analysis for chapter 73 of title 5,
United States Code, is amended by adding at the end the following:

''SUBCHAPTER VIII--INELIGIBILITY OF NONCOMPLIANT TAXPAYERS FOR FEDERAL
EMPLOYMENT

''7381. Definitions.
''7382. Ineligibility for employment.
''7383. Review of public records.
''7384. Confidentiality.
''7385. Adverse actions for employees who understate taxes or fail to
file.''.
(c) Effective Date.--This section, and the amendments made by this
section, shall take effect 270 days after the date of the enactment of
this Act.
A:
Tax Accountability Act of 2017 This bill declares that no government contracts or grants should be awarded to individuals or companies with seriously delinquent federal tax debts. Agencies offering a grant or issuing a solicitation for bids or a request for proposals for a contract in an amount greater than the simplified acquisition threshold (currently $150,000) shall require each person that submits a grant application, bid, or proposal to: (1) certify whether such person has a seriously delinquent tax debt, and (2) authorize the Department of the Treasury to disclose to the agency whether the person has a seriously delinquent tax debt. Agencies shall consider a person who has a seriously delinquent tax debt not to be a responsible source and thus the person may not be awarded contracts. Agencies must consider a grant applicant who has a seriously delinquent tax debt high risk, shall decline the grant application, and must ensure that the applicant does not receive future grants offered by the agency. Subject to waiver, agencies shall initiate a suspension or debarment proceeding against a person making offers or applying for grants who has a seriously delinquent tax debt or who falsely certified whether the person has a seriously delinquent tax debt. Individuals with seriously delinquent tax debts are not eligible for federal employment. Agencies must provide for review of public records to determine if a tax lien has been filed on employees or applicants for employment. Agencies may take certain personnel action against employees who fail to file a tax return or understate their tax liability.