In this task, you are given a summary for US Congressional and California state bill, your task is to generate a Title for this bill. The preferred titles are under forty words and mention the purpose of the bill.

Q: Capital Gains Reform Act of 1997 - Amends the Internal Revenue Code to revise rules concerning capital gain for taxpayers other than corporations to establish a new general rule which provides that if for any taxable year a taxpayer other than a corporation has a capital gain, 70 percent of such gain shall be a deduction from gross income. 
Reduces the alternative capital gain tax for corporations.

A: Capital Gains Reform Act of 1997
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Q: Evacuees Tax Relief Act of 2005 - Amends the Internal Revenue Code to allow individual taxpayers to elect either a tax credit or tax deduction for up to $5,000 of their voluntary or mandatory evacuation expenses due to a disaster.

A: To amend the Internal Revenue Code of 1986 to allow individuals either a credit against income tax or a deduction for expenses paid or incurred by reason of a voluntary or mandatory evacuation.
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Q: Federal Courts of Appeals Modernization Act This bill establishes a Commission on Structural Alternatives for the Federal Courts of Appeals to: (1) study the present division of the U.S. courts of appeals, with particular references to the U.S. Court of Appeals for the Ninth Circuit; and (2) submit to the President and Congress recommendations for changes in circuit boundaries or structure for the expeditious and effective disposition of the caseload of such courts. The commission shall be composed of five members appointed by the Chief Justice of the United States.

A:
Federal Courts of Appeals Modernization Act
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