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: Capital Gains Reform Act of 1997 - Amends the Internal Revenue Code to revise rules concerning capital gain for taxpayers other than corporations to establish a new general rule which provides that if for any taxable year a taxpayer other than a corporation has a capital gain, 70 percent of such gain shall be a deduction from gross income. 
Reduces the alternative capital gain tax for corporations.

A: Capital Gains Reform Act of 1997
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Q: Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to exclude from the definition of "owner or operator," for purposes of limiting liability for releases of hazardous substances, a person who, without participating in the management of a vessel or facility, holds indicia of ownership primarily to protect a security interest in such vessel or facility. Defines "indicia of ownership" as an interest in property acquired:  (1) for securing payment of a loan or indebtedness or the performance of an obligation; (2) evidencing ownership under a lease financing transaction where the lessor does not initially select or ordinarily control the daily operation or maintenance of the property; or (3) in the course of protecting a security interest or right of reimbursement or subrogation under a guaranty. 
Makes liable for any release or threatened release of a hazardous substance attributable to their activities:  (1) a holder of a security interest who takes certain actions concerning transfer, protection, or abandonment of property; and (2) a fiduciary or trustee who acquires ownership or control of a property. 
Makes conforming amendments to the Solid Waste Disposal Act.

A: To amend the Comprehensive Environmental Response, Compensation, and Liability Act and the Solid Waste Disposal Act to limit the liabilities under these Acts of both fiduciaries and lending institutions, including finance lessors, guarantors, and others directly or indirectly holding indicia of ownership primarily to protect a security interest in property which is subject to either Act.
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Q: Safe Schools Act of 1997 - Amends the Elementary and Secondary Education Act of 1965 (ESEA) to require a local educational agency that receives ESEA funds to expel a student determined to be in possession of an illegal drug, or illegal drug paraphernalia (or, as under current law, in possession of a gun) on school property.  Renames the Gun-Free Schools Act of 1994 as the Safe Schools Act of 1997.

A:
Safe Schools Act of 1997
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