TASK DEFINITION: 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.
PROBLEM: Citizens' Tax Relief Act of 1994 - Amends the Internal Revenue Code to reduce the lowest rate of income tax imposed on taxpayers other than corporations. 
Repeals the rule relating to determining the basis of property acquired from a decedent.  Provides for determining such basis under rules applicable to gifts and transfers in trusts.  Revises and reduces the current maximum capital gains tax on inherited property. 
Allows an exclusion of gain from gross income from the sale of a principal residence acquired from a decedent.

SOLUTION: Citizens' Tax Relief Act of 1994

PROBLEM: Fair Trade Opportunities Act - Amends the Trade Act of 1975 to repeal Title IV (Trade Relations with Countries not Currently Receiving Nondiscriminatory Treatment) (Jackson Vanick Act). 
Directs the President to consult with the appropriate congressional committees and determine whether each foreign country that is not a member of the World Trade Organization (WTO) is not according adequate trade benefits or substantially equal competitive opportunities to U.S. commerce.  Mandates an increase in the rate of duty with respect to the products of such a country. 
Authorizes the President to increase such rate on any product of a non-market economy country that is not a WTO member if it:  (1) denies its citizens the right or opportunity to emigrate; (2) imposes more than a nominal tax on emigration documents, for any purpose; or (3) imposes more than a nominal tax, fine, fee or other charge on any citizen as a consequence of such citizen's desire to emigrate to a country of his or her choice.

SOLUTION: Fair Trade Opportunities Act

PROBLEM: Rocky Mountain National Park Wilderness and Indian Peaks Wilderness Expansion Act - Designates certain lands in Rocky Mountain National Park, Colorado, as the Rocky Mountain National Park Wilderness (the Wilderness) and as a component of the National Wilderness Preservation System. Provides for the inclusion of specified potential wilderness land within the Park in such Wilderness.

Sets forth provisions: (1) governing continued operations at the Grand River Ditch; and (2) concerning water rights and permitted and prohibited activities within such Wilderness.

Directs the Secretary of the Interior to establish an alignment line and identify the boundaries for the East Shore Trail within the East Shore Trail Area. Authorizes necessary adjustments in such boundaries, except any that would place any portion of the Trail in such Wilderness. Includes any portion of such Area that is not traversed by the Trail, that is not west of the Trail, and that is not within 50 feet of the centerline of the Trail in such Wilderness.

Amends the Indian Peaks Wilderness Area, the Arapaho National Recreation Area and the Oregon Islands Wilderness Area Act to adjust the boundaries of: (1) the Indian Peaks Wilderness Area; and (2) the Arapaho National Recreation Area.

Applies provisions governing leases of National Park System buildings and property to property known as the Leiffer tract near the Park's eastern boundary in Larimer County, Colorado.

SOLUTION:
To designate as wilderness certain land within the Rocky Mountain National Park and to adjust the boundaries of the Indian Peaks Wilderness and the Arapaho National Recreation Area of the Arapaho National Forest in the State of Colorado.