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 input: 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 output: 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.
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Coal Refuse Reclamation Act''.

SEC. 2. CREDIT FOR COAL REFUSE USED TO PRODUCE ELECTRICITY AT CERTAIN
FACILITIES.

(a) In General.--Section 45(e) of the Internal Revenue Code of 1986
is amended by adding at the end the following new paragraph:
''(12) Coal refuse facilities.--
''(A) Determination of credit amount.--The credit
determined under this section (without regard to this
subparagraph) for any taxable year shall be increased
by an amount equal to $12 per ton of coal refuse used
at a coal refuse facility to produce electricity at
such facility during the 10-year period beginning on
January 1, 2018.
''(B) Tons of coal refuse.--For purposes of
subparagraph (A), the tons of coal refuse used by an
owner of a coal refuse facility shall be as set forth
in Schedule 4, Part A (Fossil Fuel Stocks at the End of
the Reporting Period and the Data Balance) of the U.S.
Energy Information Administration Form-EIA923 Power
Plant Operations Report (or any amended, successor, or
similar form).
''(C) Credit eligibility.--In the case of a
facility described in subparagraph (A), if the owner of
such facility is not the producer of the electricity,
the person eligible for the increase in credit
determined under subparagraph (A) shall be the lessee
or the operator of such facility.
''(D) Application of rules.--Rules similar to the
rules of paragraphs (1), (3), and (5) of this
subsection shall apply for purposes of determining the
amount of any increase under this paragraph.
''(E) Exemption from passive and at-risk
limitations.--Sections 465 and 469 shall not apply with
respect to any increase under this paragraph.''.
(b) Coal Refuse Facility Defined.--Section 45(d) of such Code is
amended by adding at the end the following new paragraph:
''(12) Coal refuse facility.--In the case of a facility
using coal refuse to produce electricity, the term 'coal refuse
facility' means any facility--
''(A) which was originally placed in service prior
to January 1, 2018, and combusts coal refuse or fuel
composed of at least 75 percent coal refuse by BTU
energy value, and
''(B) uses--
''(i) at a minimum, a circulating fluidized
bed combustion unit or a pressurized fluidized
bed combustion unit equipped with a limestone
injection system, for control of acid gases,
and
''(ii) a fabric filter particulate emission
control system.''.
(c) Coal Refuse.--Section 45(c) of such Code is amended by adding
at the end the following new paragraph:
''(11) Coal refuse.--The term 'coal refuse' means any waste
coal, rock, shale, slurry, culm, gob, boney, slate, clay and
related materials associated with or near a coal seam that are
either brought aboveground or otherwise removed from a coal
mine in the process of mining coal or that are separated from
coal during the cleaning or preparation operations. Such term
includes underground development wastes, coal processing wastes
and excess spoil, but does not include overburden from surface
mining activities.''.
(d) Allowance of Credit Against Alternative Minimum Tax.--Section
38(c)(4)(B)(v) of such Code is amended by inserting ''or section
45(e)(12) (relating to coal refuse facilities)'' before the comma at
the end.
(e) Advance Payment of Credit.--Subchapter B of chapter 65 of such
Code is amended by adding at the end the following new section:

''SEC. 6433. ELECTIVE PAYMENT FOR COAL REFUSE FACILITIES.

''(a) In General.--Any person electing the application of this
section with respect to any eligible coal refuse facility shall be
treated as making a payment against the tax imposed by subtitle A for
the taxable year equal to the amount of the credit that would be
determined under section 45 for such facility for such year. Except as
provided in subsection (b), such payment shall be treated as made on
the later of the due date of the return of such tax or the date on
which such return is filed.
''(b) Quarterly Election.--
''(1) In general.--At the close of any quarter of the
taxable year of any taxpayer entitled to a credit with respect
to an eligible coal refuse facility, if a claim is filed under
this section, the Secretary shall pay (without interest) an
amount equal to the credit determined under section 45 for such
quarter, calculated as if such credit were determined on a
quarterly basis and as if the tons of coal refuse under section
45(e)(12)(B) were reported quarterly on Schedule 4, Part A
(Fossil Fuel Stocks at the End of the Reporting Period and the
Data Balance) of the U.S. Energy Information Administration
Form-EIA923 Power Plant Operations Report (or any amended,
successor, or similar form).
''(2) Time for filing claim.--No claim filed under this
subsection (b) shall be allowed unless filed during the first
quarter following the last quarter included in the claim.
''(3) Payment of claim.--Notwithstanding paragraph (1) of
this subsection, if the Secretary has not paid pursuant to a
claim filed under this section within 45 days of the date of
the filing of such claim (20 days in the case of an electronic
claim), the claim shall be paid with interest from such date
determined by using the overpayment rate and method under
section 6621.
''(c) Special Rules for Partnerships and S Corporations.--In the
case of an eligible coal refuse facility owned or used by a partnership
or an S corporation--
''(1) the elections under subsection (a) or (b) may be made
only by such partnership or S corporation,
''(2) such partnership or S corporation shall be treated as
making the payment referred to in subsection (a) only to the
extent of the proportionate share of such partnership or S
corporation as is owned by persons who would be treated as
making such payment if the property were owned or used by such
persons, and
''(3) the return required to be made by such partnership or
S corporation under section 6031 or 6037 (as the case may be)
shall be treated as a return of tax for purposes of subsection
(a).
''(d) Coordination With Production Credits.--In the case of any
eligible coal refuse facility with respect to which an election is made
under subsection (a) or (b), no credit shall be determined under
section 45 with respect to such facility for the taxable year in which
such election is made.
''(e) Eligible Coal Refuse Facility.--The term 'eligible coal
refuse facility' means a facility eligible for a credit during the
taxable year pursuant to section 45(d)(12).
''(f) Exclusion From Gross Income.--Any credit or refund allowed or
made by reason of this section shall not be includible in gross income
or alternative minimum taxable income.
''(g) Regulations.--The Secretary may by regulations prescribe the
conditions, not inconsistent with the provisions of this section, under
which payments may be made under this section.''.
(f) Effective Date.--The amendments made by this section shall
apply to coal refuse used to produce electricity after December 31,
2017, in taxable years beginning after such date.
A:
Coal Refuse Reclamation Act This bill amends the Internal Revenue Code to allow a tax credit for facilities that use coal refuse to produce electricity. The credit is equal to $12 per ton of coal refuse used at a coal refuse facility to produce electricity at the facility during the 10-year period beginning on January 1, 2018. To qualify for the credit, the facility must have been originally placed in service prior to January 1, 2018, and combust coal refuse or fuel composed of at least 75% coal refuse by BTU energy value. The facility must also use: (1) at a minimum, a circulating fluidized bed combustion unit or a pressurized fluidized bed combustion unit equipped with a limestone injection system, for control of acid gases; and (2) a fabric filter particulate emission control system. The bill defines "coal refuse" as any waste coal, rock, shale, slurry, culm, gob, boney, slate, clay and related materials associated with or near a coal seam that are either brought aboveground or otherwise removed from a coal mine in the process of mining coal or that are separated from coal during the cleaning or preparation operations. The term includes underground development wastes, coal processing wastes and excess spoil, but does not include overburden from surface mining activities.