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

Let me give you an 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.
The answer to this example can be: 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.
Here is 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.

OK. solve this:
SECTION 1. CREDIT FOR INTEREST ON EDUCATION LOANS.

(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits) is amended by inserting after section 22 the
following new section:

''SEC. 23. INTEREST ON EDUCATION LOANS.

''(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 15 percent of the interest paid
by the taxpayer during the taxable year on any qualified education
loan.
''(b) Maximum Credit.--The credit allowed by subsection (a) for the
taxable year shall not exceed $300.
''(c) Limitation on Taxpayers Eligible for Credit.--No credit shall
be allowed by this section to an individual for the taxable year if a
deduction under section 151 with respect to such individual is allowed
to another taxpayer for the taxable year beginning in the calendar year
in which such individual's taxable year begins.
''(d) Limit on Period Credit Allowed.--
''(1) Taxpayer and taxpayer's spouse.--Except as provided
in paragraph (2), a credit shall be allowed under this section
only with respect to interest paid on any qualified education
loan during the first 48 months (whether or not consecutive) in
which interest payments are required. For purposes of this
paragraph, any loan and all refinancings of such loan shall be
treated as 1 loan.
''(2) Dependent.--If the qualified education loan was used
to pay education expenses of an individual other than the
taxpayer or the taxpayer's spouse, a credit shall be allowed
under this section for any taxable year with respect to such
loan only if--
''(A) a deduction under section 151 with respect to
such individual is allowed to the taxpayer for such
taxable year, and
''(B) such individual is at least a half-time
student with respect to such taxable year.
''(e) Definitions.--For purposes of this section--
''(1) Qualified education loan.--The term 'qualified
education loan' means any indebtedness incurred to pay
qualified higher education expenses--
''(A) which are incurred on behalf of the taxpayer,
the taxpayer's spouse, or a dependent of the taxpayer,
''(B) which are paid or incurred within a
reasonable period of time before or after the
indebtedness is incurred, and
''(C) which are attributable to education furnished
during a period during which the recipient was at least
a half-time student.
Such term includes indebtedness used to refinance indebtedness
which qualifies as a qualified education loan. The term
'qualified education loan' shall not include any indebtedness
owed to a person who is related (within the meaning of section
267(b) or 707(b)(1)) to the taxpayer.
''(2) Qualified higher education expenses.--The term
'qualified higher education expenses' means the cost of
attendance (as defined in section 472 of the Higher Education
Act of 1965, 20 U.S.C. 1087ll, as in effect on the day before
the date of the enactment of this Act) of the taxpayer, the
taxpayer's spouse, or a dependent of the taxpayer at an
eligible educational institution. For purposes of the preceding
sentence, the term 'eligible educational institution' has the
same meaning given such term by section 135(c)(3), except that
such term shall also include an institution conducting an
internship or residency program leading to a degree or
certificate awarded by an institution of higher education, a
hospital, or a health care facility which offers postgraduate
training.
''(3) Half-time student.--The term 'half-time student'
means any individual who would be a student as defined in
section 151(c)(4) if 'half-time' were substituted for 'full-
time' each place it appears in such section.
''(4) Dependent.--The term 'dependent' has the meaning
given such term by section 152.
''(f) Special Rules.--
''(1) Denial of double benefit.--No credit shall be allowed
under this section for any amount for which a deduction is
allowable under any other provision of this chapter.
''(2) Marital status.--Marital status shall be determined
in accordance with section 7703.''
(b) Optional Deduction for Interest on Education Loans.--Paragraph
(2) of section 163(h) of the Internal Revenue Code of 1986 (defining
personal interest) is amended by striking ''and'' at the end of
subparagraph (D), by redesignating subparagraph (E) as subparagraph
(F), and by inserting after subparagraph (D) the following new
subparagraph:
''(E) any interest paid on a qualified education
loan (as defined in section 23(e)) during the period
described in section 23(d), unless a credit or
deduction is taken with respect to such interest under
any other provisions of this chapter, and''.
(c) Clerical Amendment.--The table of sections for such subpart A
is amended by inserting after the item relating to section 22 the
following new item:

''Sec. 23. Interest on education loans.''
(d) Effective Date.--The amendments made by this section shall
apply to any qualified education loan (as defined in section 23(e) of
the Internal Revenue Code of 1986, as added by this section) incurred
on, before, or after July 1, 1993, but only with respect to any loan
interest payment due after June 30, 1993, and before the termination of
the period described in section 23(d)(1) of such Code.
Answer:
Amends the Internal Revenue Code to allow a tax credit for interest paid or incurred on any qualified education loan during the first 48 months (whether or not consecutive) for which interest payments are required to be made. Limits such credit to $300.
Allows such tax credit to parents only if the dependent is a student and a personal exemption is claimed for such dependent student.
Excludes interest paid on education loans from the definition of "personal interest" (thus, allowing a deduction to be taken) unless a credit or deduction with respect to such interest is taken.