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: 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: Small Business Penalty Fairness Act of 2009 - Amends the Internal Revenue Code to limit the penalty for failure to disclose a reportable transaction (a transaction determined by the Internal Revenue Service [IRS] as having a potential for tax avoidance or evasion) to 75% of the decrease in tax shown on the return as a result of such transaction. Sets forth a maximum penalty for failure to report a reportable transaction and a minimum and maximum penalty for failure to report a listed transaction (a transaction specifically identified by the IRS as a tax avoidance transaction).

Requires the Commissioner of Internal Revenue to report by June 1, 2010, and then annually, to Congress on penalties relating to abusive tax shelters and reportable transactions.

Extends the penalty for tendering a bad check to the Internal Revenue Service to any commercially acceptable payment instrument (including electronic payments).

Expands the continuous tax levy on payments to vendors for goods and services to include payments for all property, goods, or services.

Answer: A bill to amend the Internal Revenue Code of 1986 to modify the penalty for failure to disclose certain reportable transactions and the penalty for submitting a bad check to the Internal Revenue Service, to modify certain rules relating to Federal vendors, and for other purposes.


Question: Education and Training for Health Act of 2015 or the EAT for Health Act of 2015  Directs the Department of Health and Human Services to issue guidelines to federal agencies for developing procedures and requirements to ensure that every primary care health professional employed full-time for such agencies have continuing education courses relating to nutrition. Requires each agency to report to Congress annually on the extent to which it has adopted and encouraged such guidelines for such primary care professionals it employed during any portion of the previous year. Requires such courses to: (1) include content on the role of nutrition in the prevention, management, and reversal of obesity, cardiovascular disease, diabetes, or cancer; and (2) meet requirements for Continuing Medical Education or Continuing Education by medical or nurse practitioner professional organizations or certified accrediting bodies.

Answer:
EAT for Health Act of 2015