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: Amends the Internal Revenue Code to provide a uniform definition of higher education expenses for purposes of provisions allowing for: (1) penalty-free distributions from individual retirement accounts (IRAs) for education expenses; (2) tax exclusions for the value of college scholarships and for income from U.S. savings bonds used to pay education expenses; (3) the tax deduction for qualified tuition and related expenses; and (4) qualified tuition programs.

A: A bill to amend the Internal Revenue Code of 1986 to conform the definitions of qualifying expenses for purposes of education tax benefits.
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Q: Medicare Home Health Agency Efficiency Act of 1998 - Amends title XVIII (Medicare) of the Social Security Act, as amended by the Balanced Budget Act of 1997, with respect to the interim payment system for home health services.  Replaces the current reasonable cost limit under the system (105 percent of the median of per visit costs of freestanding home health agencies) with:  (1) 110 percent of the mean of such costs (during FY 1998); and (2) 107 percent of such mean (for cost reporting periods beginning on or after October 1, 1998). 
Repeals the two-year freeze on payment increases for such services. 
Revises the formula for the per beneficiary annual limitation. 
Requires the Secretary of Health and Human Services to establish, according to a specified formula, a per beneficiary efficiency standard for services furnished by home health agencies for cost reporting periods beginning on or after October 1, 1997. 
Repeals the default reduction of interim limits.

A: Medicare Home Health Agency Efficiency Act of 1998
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Q: Build America Bonds Act of 2012 - Amends the Internal Revenue Code to: (1) make permanent the issuance authority for Build America Bonds and the authority for payments to issuers of such bonds; (2) make phased reductions in the credit percentage to bondholders and the percentage of payments to issuers of such bonds; (3) allow refundings of currently issued bonds; (4) allow the use of Build America bonds to fund capital expenditures for levees and flood control projects; and (5) deny a tax deduction to major integrated oil companies for income attributable to the production, refining, processing, transportation, or distribution of oil, gas, or any primary product thereof.

A:
To amend the Internal Revenue Code of 1986 to permanently extend the tax treatment for certain build America bonds, and for other purposes.
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