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]: Small Business Penalty Fairness Act of 2009 - Amends the Internal Revenue Code to limit the penalty for failure to disclose a reportable transaction (a transaction determined by the Internal Revenue Service [IRS] as having a potential for tax avoidance or evasion) to 75% of the decrease in tax shown on the return as a result of such transaction. Sets forth a maximum penalty for failure to report a reportable transaction and a minimum and maximum penalty for failure to report a listed transaction (a transaction specifically identified by the IRS as a tax avoidance transaction).

Requires the Commissioner of Internal Revenue to report by June 1, 2010, and then annually, to Congress on penalties relating to abusive tax shelters and reportable transactions.

Extends the penalty for tendering a bad check to the Internal Revenue Service to any commercially acceptable payment instrument (including electronic payments).

Expands the continuous tax levy on payments to vendors for goods and services to include payments for all property, goods, or services.
[A]: A bill to amend the Internal Revenue Code of 1986 to modify the penalty for failure to disclose certain reportable transactions and the penalty for submitting a bad check to the Internal Revenue Service, to modify certain rules relating to Federal vendors, and for other purposes.


[Q]: Bus Utility and Safety in School Transportation Opportunity and Purchasing Act of 2005 - Directs the Secretary of Education to provide grants, on a competitive basis, to rural local educational agencies (LEAs) to pay the federal share (75%) of costs of purchasing new school buses. Requires the Secretary, in providing such grants, to give priority to rural LEAs that: (1) are transporting students in a bus manufactured before 1977; (2) have a grossly depleted fleet of school buses; or (3) serve a school required by law to provide transportation to students to enable them to transfer to another public school served by the rural LEA.
[A]: A bill to provide grants for use by rural local educational agencies in purchasing new school buses.


[Q]: Authorizes a one-year conservation reserve program (CRP) enrollment (to begin October 1, 1997) for land covered by a CRP contract expiring in FY 1997 if:  (1) such land is eligible CRP land, had a wheat, oats, or barley crop acreage base, and is located in an area where fall-seeded crops are regularly planted; and (2) the owner submitted an enrollment bid during the March 28, 1997 enrollment period.    States that:  (1) such one-year enrollment shall be considered part of any subsequent long-term enrollment, but shall not take effect if the March 28, 1997 enrollment has been completed prior to enactment of this Act; and (2) the maximum FY 1998 CRP enrollment shall be 30 million acres. Authorizes specified owners or operators who did not bid for contract extensions to terminate an expiring FY 1997 CRP contract anytime after June 30, 1997, without any rental payment reduction.
[A]:
To provide for a one-year enrollment in the conservation reserve of land covered by expiring conservation reserve program contracts.