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: 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.
Solution is here: 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.
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.

Now, solve this: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Pay Back America Act of 2004''.

SEC. 2. IMPOSITION OF EXCISE TAX ON INTERNATIONAL TRANSPORTATION BY
WATER.

(a) In General.--Chapter 36 of the Internal Revenue Code of 1986
(relating to certain other excise taxes) is amended by inserting after
subchapter B the following new subchapter:

''Subchapter C--International Transportation by Water

''Sec. 4475. Imposition of tax.
''Sec. 4476. Definitions.

''SEC. 4475. IMPOSITION OF TAX.

''(a) In General.--There is hereby imposed a tax of $3 per
passenger on a covered international voyage.
''(b) By Whom Paid.--The tax imposed by this section shall be paid
by the person providing the covered international voyage.
''(c) Time of Imposition.--The tax imposed by this section shall be
imposed only once for each passenger on a covered international voyage,
either at the time of first embarkation or disembarkation in the United
States.

''SEC. 4476. DEFINITIONS.

''For purposes of this subchapter--
''(1) Covered international voyage.--The term 'covered
international voyage' means a voyage of a commercial passenger
vessel if--
''(A) such voyage extends over 1 or more nights,
''(B) passengers embark or disembark the vessel in
the United States, and
''(C) passengers embark or disembark the vessel
outside the United States.
Such term shall not include any voyage of any vessel owned or
operated by the United States, a State, or any agency or
subdivision thereof.
''(2) Passenger vessel.--The term 'passenger vessel' means
any vessel having berth or stateroom accommodations for more
than 16 passengers.''.
(b) Conforming Amendment.--Section 6806 of such Code is amended by
striking ''subchapter B of chapter 36'' and inserting ''subchapter B or
C of chapter 36''.
(c) Effective Date.--The amendments made by this section shall
apply to passengers embarking or disembarking in the United States
after the date of the enactment of this Act.

SEC. 3. ESTABLISHMENT OF TRUST FUNDS.

(a) In General.--Chapter 98 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new sections:

''SEC. 9511. CARIBBEAN PORTS AND INFRASTRUCTURE PROTECTION TRUST FUND.

''(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the 'Caribbean Ports
and Infrastructure Protection Trust Fund', consisting of such amounts
as may be appropriated or credited to such fund as provided in this
section or section 9602(b).
''(b) Transfers to Trust Fund.--There are hereby appropriated to
the Caribbean Ports and Infrastructure Protection Trust Fund amounts
equivalent to 32 percent of the taxes received in the Treasury under
subchapter C of chapter 36 (relating to international transportation by
water).
''(c) Expenditures From Trust Fund.--The Secretary shall make
payments, not less frequently than annually, from the Caribbean Ports
and Infrastructure Protection Trust Fund to--
''(1) the Bahamas, Cayman Islands, Barbados, Jamaica, Saint
Lucia, and Grenada, each in an amount equivalent to the sum
of--
''(A) 3 percent of the taxes received in the
Treasury under subchapter C of chapter 36, and
''(B) any amount credited to such fund under
section 9602(b) which is attributable to the amount
described in subparagraph (A), and
''(2) Antigua and Barbuda, Belize, British Virgin Islands,
Dominica, Guyana, Haiti, Montserrat, Saint Kitts and Nevis,
Saint Vincent and the Grenadines, Suriname, Trinidad and
Tobago, Anguilla, Bermuda, and Turks and Caicos Islands, each
in an amount equivalent to the sum of--
''(A) 1 percent of the taxes received in the
Treasury under subchapter C of chapter 36, and
''(B) any amount credited to such fund under
section 9602(b) which is attributable to the amount
described in subparagraph (A).

''SEC. 9512. WATER AND MARINE WILDLIFE PROTECTION TRUST FUND.

''(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the 'Water and Marine
Wildlife Protection Trust Fund', consisting of such amounts as may be
appropriated or credited to such fund as provided in this section or
section 9602(b).
''(b) Transfers to Trust Fund.--There are hereby appropriated to
the Water and Marine Wildlife Protection Trust Fund amounts equivalent
to 33 percent of the taxes received in the Treasury under subchapter C
of chapter 36 (relating to international transportation by water).
''(c) Expenditures From Trust Fund.--Amounts in the Water and
Marine Wildlife Protection Trust Fund shall be available, as provided
in appropriation Acts, for the purposes of making expenditures to carry
out environmental programs which provide for the clean up of waste in
the oceans or the enforcement of restrictions on the dumping of waste
in the oceans.''.
(b) Clerical Amendment.--The table of sections for chapter 98 of
such Code is amended by adding at the end the following new items:

''Sec. 9511. Caribbean Ports and Infrastructure Protection Trust Fund.
''Sec. 9512. Water and Marine Wildlife Protection Trust Fund.''.

SEC. 4. REQUIREMENTS RELATING TO PREVENTION OF POLLUTION FROM VESSELS.

(a) Findings.--The Congress finds the following:
(1) Pollution prevention devices required on vessels are
designed to reduce pollution. If they malfunction or are not
functioning then they cannot prevent pollution.
(2) Ensuring that these anti-pollution devices are
functioning will ensure a reduction in pollution and will also
give authorities advanced warning of pollution that has
occurred.
(3) Requiring biannual inspections of pollution prevention
equipment on vessels will ensure that such equipment is fully
operational and can ensure that it will perform its designed
task to its full potential.
(4) Department of Justice officials have found in a number
of cases fabricated entries in vessel oil record books that
give a false sense of compliance with MARPOL discharge
limitations.
(5) Recording shore-side disposal of garbage and sludge
from vessels will help to identify violators and help to deter
others from unlawful discharges at sea.
(6) Making violations of this Act a felony will have a
deterrent effect. Imposing stiff fines will also accomplish
that goal.
(b) Toll-Free Telephone Number for Reporting Illegal Dumping.--The
Secretary of the department in which the Coast Guard is operating shall
prescribe regulations by not later than 6 months after the date of the
enactment of this Act that require--
(1) that each cruise vessel that enters a port or place in
the United States while operating in the foreign or domestic
commerce of the United States must have posted, in elevators
and other common areas of the vessel, a notice stating--
(A) that any passenger who witnesses illegal
dumping from the vessel into waters of the United
States may report that dumping to the Coast Guard by
calling a toll-free telephone number of the National
Response Center or another appropriate office of the
Coast Guard; and
(B) such telephone numbers; and
(2) that the notice prescribed under paragraph (1) must be
included on each ticket for carriage of a passenger on such a
vessel in such commerce.
(c) Prohibitions.--It shall be unlawful--
(1) for any vessel to enter a port or place in the United
States if--
(A) the vessel does not have on board all pollution
prevention equipment otherwise required by law that
functions in proper functioning condition; or
(B) does not comply with requirements that apply to
the vessel under regulations prescribed under
subsection (b);
(2) to make any false entry in--
(A) any oil record book for a vessel; or
(B) any record of a vessel of shore-side disposal
of garbage or sludge from the vessel;
(3) to operate any cruise vessel in the foreign or domestic
commerce of the United States that does not comply with any
requirement that applies to the vessel under regulations
prescribed subsection (b); or
(4) to sell a ticket referred to in paragraph (2) of
subsection (b) that does not include any notice required under
regulations prescribed under subsection (b).
(d) Inspections.--The Secretary of the department in which the
Coast Guard is operating shall biannually inspect each vessel that is
documented under the laws of the United States to determine whether--
(1) the vessel has on board all pollution prevention
equipment required under subsection (c);
(2) such equipment functions properly; and
(3) in the case of a cruise vessel, the vessel complies
with requirements that apply to the vessel under regulations
prescribed under subsection (b).
(e) Penalty.--Any person that violates this section, and the owner
or operator of a vessel that violates this section, shall be fined
under title 18, United States Code, or imprisoned for one year and a
day (or such longer period as may apply under another provision of
law), or both.
(f) Relationship to Other Law.--This section is not intended to
affect the application of any other provision of law.
(g) Definitions.--In this section:
(1) cruise vessel.--
(A) In general.--The term ''cruise vessel'' means a
passenger vessel (as defined in section 2101(22) of
title 46, United States Code), that--
(i) is authorized to carry at least 250
passengers; and
(ii) has onboard sleeping facilities for
each passenger.
(B) Exclusions.--The term ''cruise vessel'' does
not include--
(i) a vessel of the United States operated
by the Federal Government; or
(ii) a vessel owned and operated by the
government of a State.
(2) Passenger.--
(A) In general.--The term ''passenger'' means any
person on board a cruise vessel for the purpose of
travel.
(B) Inclusions.-- The term ''passenger'' includes--
(i) a paying passenger; and
(ii) a staffperson, such as a crew member,
captain, or officer.
Solution:
Pay Back America Act of 2004 - Amends the Internal Revenue Code to impose a per passenger tax on covered international voyages of commercial passenger vessels.

Establishes the Caribbean Ports and Infrastructure Protection Trust Fund (Caribbean Fund) and the Water and Marine Wildlife Protection Trust Fund (Wildlife Fund) in the Treasury. Appropriates to those funds a percentage of the above-referenced taxes.

Authorizes the Secretary of of the Treasury to make specified payments from the Caribbean Fund to the Bahamas, the Cayman Islands, Barbados, Jamaica, Saint Lucia, Grenada, Antigua and Barbuda, Belize, the British Virgin Islands, Dominica, Guyana, Haiti, Montserrat, Saint Kitts and Nevis, Saint Vincent and the Grenadines, Suriname, Trinidad and Tobago, Anguilla, Bermuda, and the Turks and Caicos Islands.

Requires amounts in the Wildlife Fund to be used for ocean waste cleanup or enforcement of restrictions on ocean dumping.

Directs the Secretary of the department in which the Coast Guard is operating to issue regulations requiring cruise vessels entering U.S. ports or places to have: (1) posted notice that passengers may report illegal dumping from the vessel by calling a toll-free number; and (2) included such notice on each ticket sold.

Prohibits: (1) vessels from entering U.S. ports or places absent properly functioning pollution prevention equipment or compliance with notice requirements; (2) false entries in a vessel's oil record book or record of shore-side disposal; (3) operation of cruise vessels in U.S. foreign or domestic commerce that fail to comply with notice requirements.

Requires biannual inspections of vessels.