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]: Title II: Election to Expense United States Flag Vessels
 - Permits, under the IRC, a taxpayer to elect to treat the cost of any vessel that is a qualified U. S. flag vessel as an expense which is not chargeable to its capital account.
Title III: Income Exclusion for Merchant Seamen
 - Permits the income of certain merchant seaman to be excluded from gross income under IRC provisions permitting such exclusion for U.S. citizens or residents living abroad.
Title IV: Exemption from Alternative Minimum Tax
 - Provides that the tentative minimum tax shall be zero for certain corporations which derive substantially all of their assets from the operation of U.S. flag vessels.
Title V: Conventions on United States-Flag Cruise Ships
 - Eliminates the requirements that a cruise ship be U.S. registered and that all points of call be in the U.S. or its possessions in order to qualify for the deduction allowed for the attendance of a convention on a cruise ship.
[A]: National Security Sealift Enhancement Act of 1999


[Q]: 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.
[A]: A bill to amend the Internal Revenue code of 1986 to institute a Federal fuels tax holiday.


[Q]: Guantanamo Bay Detainee Transfer Suspension Act of 2014 - Prohibits the obligation or expenditure of funds to transfer or release any covered detainee at the U.S. Naval Station Guantanamo Bay, Cuba (Guantanamo) to the custody or control of such individual's country of origin, any other foreign country, or any other foreign entity until the earlier of 90 days after the submittal to Congress of a report required by this Act or 180 days after this Act's enactment, except pursuant to an order issued by a court or competent tribunal of the United States having lawful jurisdiction. Makes a U.S. officer or employee liable in his or her individual capacity for a civil penalty of $10,000 for each covered detainee transferred or released in violation of such prohibition. Prohibits the U.S. government from providing representation to, or retaining or reimbursing private counsel for the representation of, such officer or employee. Authorizes a person to bring a civil action for a violation of such prohibition in the name of the government, subject to specified requirements. Requires the Secretary to submit a report regarding the risk that the five detainees transferred from Guantanamo to Qatar on May 31, 2014, would reengage in terrorist activity after transfer. Prohibits the transfer or release of a covered detainee from Guantanamo to a foreign country without the President's express written authorization. Defines a "covered detainee" as Khalid Sheikh Mohammed or any other detainee who: (1) is not a U.S. citizen or a member of the U.S. Armed Forces; (2) is or was held on January 20, 2009, at Guantanamo by the Department of Defense (DOD); and (3) is held as of the date of enactment of this Act at Guantanamo Bay, Cuba, by DOD.
[A]:
Guantanamo Bay Detainee Transfer Suspension Act of 2014