instruction:
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.
question:
Small Business Protection Act of 2003 - Amends the Internal Revenue Code to allow a deduction, of up to 50 percent of net profit, for contributions to a Small Business Protection Account.
answer:
To amend the Internal Revenue Code of 1986 to provide for Small Business Protection Accounts, and for other purposes.


question:
Expresses the sense of the Congress that consumers should immediately receive the benefit of the tax reduction through fuel price reductions. Requires a study to determine if there has been a passthrough of such reduction.
answer:
A bill to amend the Internal Revenue code of 1986 to institute a Federal fuels tax holiday.


question:
Civil War Battlefields Preservation Tax Incentives Act of 1994 - Amends the Internal Revenue Code to allow a deduction from the value of a gross estate of the transfer by an heir of a qualified conservation easement on land within a Civil War battlefield site. 
Provides that the dollar limitation on the valuation of farm and other real property does not apply to property within a Civil War battlefield site. 
Allows a tax credit of 50 percent of the amount of any qualified Civil War battlefield charitable contribution.
answer:

Civil War Battlefields Preservation Tax Incentives Act of 1994