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 ''IRA Savings Opportunity Act of
1997''.

SEC. 2. MODIFICATIONS TO INDIVIDUAL RETIREMENT PLANS.

(a) Increase in Income Limitations.--Subparagraph (B) of section
219(g)(3) of the Internal Revenue Code of 1986 is amended--
(1) by striking ''$40,000'' in clause (i) and inserting
''$80,000, and
(2) by striking ''$25,000'' in clause (ii) and inserting
''$50,000''.
(b) Extension of Phaseout Range.--Clause (ii) of section
219(g)(2)(A) of such Code is amended by striking ''$10,000'' and
inserting ''$20,000''.
(c) Additional $2,000 of Nondeductible Contributions Permitted for
Certain Individuals Who Are Not Active Participants in Employer
Plans.--
(1) In general.--Subparagraph (B) of section 408(o)(2) of
such Code (relating to nondeductible limit) is amended by
adding at the end the following new clause:
''(iii) Additional $2,000 of nondeductible
contributions permitted for certain individuals
who are not active participants in employer
plans.--
''(I) In general.--In the case of
an individual who is not an active
participant (as defined in section
219(g)) for any part of any plan year
ending with or within the taxable year,
the amount determined under clause
(i)(I) shall be increased by $2,000.
''(II) Reduction based on adjusted
gross income.--The $2,000 amount in
subclause (I) shall be reduced (but not
below zero) by an amount which bears
the same ratio to $2,000 as the excess
of the taxpayer's adjusted gross income
(as determined under section 219(g)(3))
for the taxable year over the
applicable dollar amount (as defined in
such section) bears to $20,000. The
rules of subparagraphs (B) and (C) of
paragraph (2), and paragraph (4), of
section 219(g) shall apply for purposes
of the preceding sentence.''
(2) Conforming amendments.--
(A) Subsections (a)(1), (b), and (j) of section 408
of such Code are each amended by striking ''$2,000''
and inserting ''$4,000''.
(B) The last sentence of section 408(d)(5) of such
Code is amended by striking before the period ''and by
treating the limitation under section 219(b)(1)(A) as
being $4,000''.
(C) The last sentence of section 4973(b) of such
Code (relating to excess contributions) is amended to
read as follows: ''For purposes of paragraphs (1)(B)
and (2)(C), the amount allowable as a deduction under
section 219 shall be computed without regard to section
219(g) and by treating the limitation under section
219(b)(1)(A) as being $4,000.''
(d) Eligibility for IRA Deduction Determined Without Regard to
Spouse's Participation in Pension Plan.--Paragraph (1) of section
219(g) of such Code (relating to limitation on deduction for active
participants in certain pension plans) is amended by striking ''or the
individual's spouse''.
(e) Alternative Credit for Lower Income Taxpayers.--
(1) In general.--Subpart A of part IV of subchapter A of
chapter 1 of such Code (relating to nonrefundable personal
credits) is amended by inserting after section 23 the following
new section:

''SEC. 24. RETIREMENT SAVINGS.

''(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this chapter
for the taxable year an amount equal to 20 percent of the amount which
would (but for subsection (c)) be allowed as a deduction under section
219 for such taxable year.
''(b) Limitation Based on Adjusted Gross Income.--
''(1) In general.--The amount of the credit which would
(but for this subsection) be allowed under subsection (a) for
the taxable year shall be reduced (but not below zero) by an
amount which bears the same ratio to such amount of credit as--
''(A) the excess of--
''(i) the taxpayer's adjusted gross income
for such taxable year, over
''(ii) the applicable dollar amount, bears
to
''(B) $10,000.
''(2) Rounding.--Any amount determined under this
subsection which is not a multiple of $10 shall be rounded to
the next lowest $10.
''(3) Applicable dollar amount.--For purposes of this
subsection, the term 'applicable dollar amount' means--
''(A) in the case of a taxpayer filing a joint
return, $40,000,
''(B) in the case of any other taxpayer (other than
a married individual filing a separate return),
$25,000, and
''(C) in the case of a married individual filing a
separate return, zero.
The rule of section 219(g)(4) shall apply for purposes of this
paragraph.
''(c) Coordination With Deduction.--No deduction shall be allowed
under section 219 for amount paid by or on behalf of an individual for
any taxable year if any such amount (with respect to such individual)
is taken into account in determining the credit under this section for
such year.''
(2) Clerical amendment.--The table of sections for such
subpart A is amended by inserting after the item relating to
section 23 the following new item:

''Sec. 24. Retirement savings.''
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 3. COORDINATION OF IRA DEDUCTION LIMIT WITH ELECTIVE DEFERRAL
LIMIT.

(a) In General.--Section 219(b) of the Internal Revenue Code of
1986 (relating to maximum amount of deduction) is amended by adding at
the end the following new paragraph:
''(5) Coordination with elective deferral limit.--The
amount determined under paragraph (1) and subsection (c)(1)(A)
with respect to any individual for any taxable year shall not
exceed the excess (if any) of--
''(A) the limitation applicable for the taxable
year under section 402(g)(1), over
''(B) the elective deferrals (as defined in section
402(g)(3)) of such individual for such taxable year.''
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.
A:
IRA Savings Opportunity Act of 1997 - Amends the Internal Revenue Code, with respect to retirement savings plans, to, among other things: (1) double income limitations; (2) permit a worker without an employer plan to contribute an additional $2,000 to a plan; and (3) allow a credit of 20 percent, subject to income limitations, for amounts which would otherwise be allowed as a qualified retirement deduction.