There was a similar question days ago answered by /u/I_Miss_Chris_Hughton : https://www.reddit.com/r/AskHistorians/comments/7tm9ct/to_what_extent_poland_was_involved_in_death_camps/

I think some nuance could be useful here. The bill you are alluding to is unfortunately frequently misreported as criminalizing the mention of the complicity of Poles. The bill criminalizes [accusing], publicly and against the facts, the Polish nation, or the Polish state, of being responsible or complicit in the Nazi crimes committed by the Third German Reich ...

As the above answer goes into, a non-trivial number of Poles were complicit in the Holocaust, but there is no reasonable sense in which the "Polish state or nation" was.