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:  Fentanyl and Heroin Task Force Act This bill amends the Controlled Substances Act to establish the Fentanyl and Heroin Inter-Agency Task Force: (1) to coordinate federal efforts to identify, target, and dismantle organizations that traffic fentanyl or heroin; (2) to identify sources of fentanyl and heroin production and distribution; and (3) to provide best practices, updated information, and support to federal, state, and local law enforcement agencies.

A: Fentanyl and Heroin Task Force Act
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Q: Smarter Approach to Nuclear Expenditures Act Prohibits the obligation or expenditure of funds authorized to be appropriated to the Department of Defense (DOD) for FY2015-FY2024: (1) for the research, development, test, and evaluation (RDT&amp;E) or procurement of a long-range penetrating bomber aircraft; (2) to procure an SSBN-X submarine (and prohibits the use of such funds for FY2025 and thereafter to procure more than eight such submarines); or (3) for the RDT&amp;E or procurement of a new intercontinental ballistic missile (ICBM). Prohibits the obligation or expenditure of funds authorized to be appropriated for FY2015 or thereafter for DOD or the Department of Energy: (1) to make the F-35 Joint Strike Fighter aircraft capable of carrying nuclear weapons; (2) until the Secretary of Defense and the Secretary of Energy jointly certify that the total cost of the B61 life extension program has been reduced to not more than $4 billion; (3) for the W78 life extension program; (4) for the mixed oxide fuel fabrication facility project; (5) for the uranium processing facility at the Y-12 National Security Complex, Oak Ridge, Tennessee; or (6) for RDT&amp;E of a new air-launched cruise missile or for the W80 warhead life extension program. Prohibits Navy forces, beginning in FY2021, from including more than eight operational ballistic-missile submarines available for deployment. Requires initial and annual reports from the Secretaries of Defense and Energy outlining their respective plans to carry out the requirements of this Act. Directs the President to submit to Congress an annual report containing a comprehensive accounting by the Office of Management and Budget of the amounts obligated or expended by the federal government for each nuclear weapon and related nuclear program during the fiscal year covered by the report for the life cycle of such weapon or program.

A: Smarter Approach to Nuclear Expenditures Act
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Q: Amends the Internal Revenue Code to allow penalty-free withdrawals from individual retirement plans if used within 60 days for the acquisition of a principal residence for a first-time homebuyer.

A:
To amend the Internal Revenue Code of 1986 to permit penalty-free withdrawals from individual retirement plans for the acquisition of a first home.
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