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.

Input: Consider Input: Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of&nbsp;account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make&nbsp;comparable contributions to a dependent savings account for all participating employees. 

Output: Dependent Care Savings Account Act of 2014


Input: Consider Input: Directs the President pro tempore of the Senate and the Speaker of the House of Representatives to arrange for the award of a single Congressional Gold Medal to honor collectively the World War II members of the Civil Air Patrol (CAP) in recognition of their military service and exemplary record during World War II.  Requires the Medal's display at the Smithsonian Institution. Expresses the sense of Congress that the Medal should be made available for display elsewhere, particularly at locations associated with the CAP. Permits the Secretary of the Treasury to strike and sell duplicates in bronze of the gold medal, at a price sufficient to cover the costs of the medals.

Output: To award a Congressional Gold Medal to the World War II members of the Civil Air Patrol.


Input: Consider Input: Social Security Domestic Employment Tax Simplification Act of 1993 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code (IRC) to raise the threshold amount of cash remuneration payable to a domestic employee in any year which is subject to social security employment taxes. 
Amends IRC to:  (1) provide for the coordination of the collection of domestic service employment taxes with the collection of income taxes; (2) subject domestic service employment taxes to estimated tax provisions; (3) exempt certain employers from the payment of such taxes; and (4) authorize the Secretary of the Treasury to enter into agreements to collect State unemployment taxes imposed on such remuneration. 
Requires the Secretaries of Health and Human Services and the Treasury to study and report to the Congress on the effects of this Act.


Output: Social Security Domestic Employment Tax Simplification Act of 1993