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.

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.
Citizens' Tax Relief Act of 1994

National Commission on Detainee Treatment Act of 2007 - Establishes the National Commission on Detainee Treatment to: (1) conduct a comprehensive review of matters relating to the capture, custody, judicial proceedings, and repatriation of suspected unlawful enemy combatants; and (2) prepare and submit to Congress and the President a final report on Commission recommendations, findings, and conclusions.
To establish the National Commission on Detainee Treatment.

Simon Wiesenthal Holocaust Education Assistance Act This bill amends the Elementary and Secondary Education Act of 1965 to authorize the Department of Education (ED) to award competitive grants to educational organizations to carry out proposed or existing Holocaust education programs. ED may contract with a nonprofit organization to encourage, accept, and administer private donations and gifts for funding the education programs. Grants may not be used to supplant nonfederal funds the grantees would otherwise have used for Holocaust education programs.

Simon Wiesenthal Holocaust Education Assistance Act