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.

This Act may be cited as the ''Tax Equity for School Teachers Act
of 2001''.

SEC. 2. DEDUCTION FOR CERTAIN PROFESSIONAL DEVELOPMENT EXPENSES AND
CLASSROOM SUPPLIES OF ELEMENTARY AND SECONDARY SCHOOL
TEACHERS.

(a) Deduction Allowed Whether or Not Taxpayer Itemizes Other
Deductions.--Subsection (a)(2) of section 62 of the Internal Revenue
Code of 1986 (defining adjusted gross income) is amended by adding at
the end the following new subparagraph:
''(D) Certain professional development expenses and
classroom supplies for teachers.--The deductions
allowed by section 162 which consist of qualified
professional development expenses and qualified
elementary and secondary education expenses paid or
incurred by an eligible teacher.''.
(b) Definitions.--Section 62 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
''(d) Qualified Expenses of Eligible Teachers.--For purposes of
subsection (a)(2)(D)--
''(1) Qualified professional development expenses.--
''(A) In general.--The term 'qualified professional
development expenses' means expenses for tuition, fees,
books, supplies, equipment, and transportation required
for the enrollment or attendance of an individual in a
qualified course of instruction.
''(B) Qualified course of instruction.--The term
'qualified course of instruction' means a course of
instruction which--
''(i) is--
''(I) directly related to the
curriculum and academic subjects in
which an eligible teacher provides
instruction, or
''(II) designed to enhance the
ability of an eligible teacher to
understand and use State standards for
the academic subjects in which such
teacher provides instruction,
''(ii) may--
''(I) provide instruction in how to
teach children with different learning
styles, particularly children with
disabilities and children with special
learning needs (including children who
are gifted and talented), or
''(II) provide instruction in how
best to discipline children in the
classroom and identify early and
appropriate interventions to help
children described in subclause (I) to
learn,
''(iii) is tied to challenging State or
local content standards and student performance
standards,
''(iv) is tied to strategies and programs
that demonstrate effectiveness in increasing
student academic achievement and student
performance, or substantially increasing the
knowledge and teaching skills of an eligible
teacher, and
''(v) is part of a program of professional
development which is approved and certified by
the appropriate local educational agency as
furthering the goals of the preceding clauses.
''(C) Local educational agency.--The term 'local
educational agency' has the meaning given such term by
section 14101 of the Elementary and Secondary Education
Act of 1965, as in effect on the date of the enactment
of this subsection.
''(2) Qualified elementary and secondary education
expenses.--The term 'qualified elementary and secondary
education expenses' means expenses for any taxable year for
books, supplies (other than nonathletic supplies for courses of
instruction in health or physical education), computer
equipment (including related software and services) and other
equipment, and supplementary materials used by an eligible
teacher in the classroom.
''(3) Eligible teacher.--
''(A) In general.--The term 'eligible teacher'
means an individual who is a kindergarten through grade
12 classroom teacher, instructor, counselor, aide, or
principal in an elementary or secondary school on a
full-time basis for an academic year ending during a
taxable year.
''(B) Elementary or secondary school.--The term
'elementary or secondary school' means any school which
provides elementary education or secondary education
(through grade 12), as determined under State law.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2000.
Solution: Tax Equity for School Teachers Act of 2001 - Amends the Internal Revenue Code to allow as a deduction against gross income certain professional development expenses of, and classroom supplies provided by, eligible kindergarten, elementary, and secondary school teachers, instructors, aides, counselors, and principals.(Such expenses to be allowed whether or not the taxpayer itemizes, and not subject to the two percent miscellaneous deduction rule.)