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.
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Question: Witness Protection Enhancement Act of 2007 - Amends the federal judicial code to establish in the U. S. Marshals Service a Short Term State Witness Protection Section to provide protection for witnesses in state and local trials involving homicide or other major violent crimes pursuant to cooperative agreements with state and local prosecutor's offices and the U.S. attorney for the District of Columbia.

 Directs the Section to give priority in awarding grants and providing services to prosecutor's offices in states with an average of at least 100 murders per year or with a violent crime rate above the national average.

Authorizes: (1) the Attorney General to make grants to state and local prosecutors and to the U.S. attorney for the District of Columbia for providing such witness protection; and (2) each recipient to use the grant to provide witness protection or to credit the grant to the Section to cover the Section's costs of providing witness protection.

Amends the federal criminal code to specify that federal witness relocation and protection services extend to witnesses in cases involving criminal street gangs, serious drug offenses, and homicide.

Answer: To enhance witness protection.


Question: Wrongful Convictions Tax Relief Act of 2007 - Amends the Internal Revenue Code to allow wrongfully incarcerated individuals: (1) an exclusion from gross income for compensation received relating to their incarceration and for the first $50,000 of annual income received by such an individual after release from incarceration; and (2) a refundable tax credit for 50% of payroll taxes on employment and self-employment income, up to $50,000 of such income. Limits the duration of such tax benefits to the lesser of 15 years or the number of years such an individual was incarcerated.

Defines "wrongfully incarcerated individual" as an individual who was convicted of a criminal offense and was then pardoned or found not guilty of such offense because of innocence after serving all or a portion of a prison term. Disqualifies individuals with prior convictions punishable by more than one year of imprisonment.

Requires: (1) the Director of the Administrative Office of the U.S. Courts to report annually to the Secretary of the Treasury on individuals who are wrongfully incarcerated and whose criminal convictions are reversed or vacated; and (2) states to report annually to the Secretary on wrongfully incarcerated individuals.

Answer: A bill to amend the Internal Revenue Code of 1986 to provide tax benefits to individuals who have been wrongfully incarcerated.


Question: Middle Class and Small Business Tax Relief Act of 2012 - Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) permanent for taxpayers whose adjusted gross incomes do not exceed a specified base amount (i.e., $200,000 for individual taxpayers and $250,000 for married couples filing jointly). Revises income tax rates to increase to 39.6% the maximum income tax rate for taxpayers whose incomes exceed the base amount.

Makes provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce the tax rate on dividend and capital gains income for taxpayers whose incomes do not exceed the base amount permanent. Increases to 20% the tax rate on dividend and capital gains income for taxpayers whose incomes are  above the base amount.

Amends the Internal Revenue Code to extend for an additional year: (1) the increased Hope Scholarship tax credit (designated as the American Opportunity Tax Credit), (2) the increase in the refundable portion of the child tax credit, (3) the increased percentage of the earned income tax credit for taxpayers with three or more qualifying children, (4) the disregard of tax refunds for purposes of determining eligibility for certain means tested federal programs, (5) the increased exemption from the alternative minimum tax (AMT) for individual taxpayers, and (6) the offset against the AMT for certain nonrefundable personal tax credits.

Extends until December 31, 2013, the estate, gift, and generation-skipping transfer provisions of EGTRRA.

Answer:
To amend the Internal Revenue Code of 1986 to provide tax relief to middle-class families, small businesses, and family farms.