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.
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Question: 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. 

Answer: Dependent Care Savings Account Act of 2014


Question: Towing Vessel Safety Act of 1996 - Amends Federal marine safety law to require the Secretary of Transportation, in prescribing regulations for towing vessels, to:  (1) consider the characteristics and nature of the service of towing vessels; (2) consult with the Towing Safety Advisory Committee; and (3) require the installation of certain navigational safety equipment on each towing vessel (other than one used only for towing disabled vessels). 
Revises the marine casualty reporting deadline to require that marine casualties be reported as soon as practicable, but in no case later than within five days (currently, within five days).  Increases from $1,000 to up to $25,000 the civil penalty for vessel owners and operators for failing to report marine casualties. 
Requires the Secretary to report to the Congress on the feasibility of establishing a differential global positioning satellite navigation system and creating electronic charts for U.S.  inland waterways. 
Revises antidiscrimination provisions to prohibit a vessel owner or operator from temporarily removing a seaman because he or she refuses in good faith to violate marine safety regulations. 
Requires towing vessels to be:  (1) manned by a licensed master; and (2) operated by a licensed individual.  Directs the Secretary to prescribe regulations which establish licenses for masters and mates of such vessels, subject to specified conditions. 
Subjects towing vessels to Federal inspection laws, with specified exceptions. 
Increases civil penalties for violations of licensing (from $5,000 to $25,000) and manning (from $1,000 to up to $25,000) requirements committed by owners and operators of uninspected towing vessels.

Answer: Towing Vessel Safety Act of 1996


Question: Authorizes the Secretary of Education to reserve specified funds to make such grants to certain entities. Requires grantees to use such funds to provide: (1) additional grant aid to students in their first two years of postsecondary education who are receiving Federal Pell Grants; or (2) intensive summer programs for incoming first-year students (and, under certain conditions, second- or third-year students). Allows grantees to use such funds to serve students who have completed their first two years of postsecondary education if they are at high risk of dropping out of school and if the grantee will first meet the needs of all its eligible first- and second-year students for services under this Act.

Answer:
College Completion Challenge Grant Act of 2000