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: Citizens' Tax Relief Act of 1994 - Amends the Internal Revenue Code to reduce the lowest rate of income tax imposed on taxpayers other than corporations. 
Repeals the rule relating to determining the basis of property acquired from a decedent.  Provides for determining such basis under rules applicable to gifts and transfers in trusts.  Revises and reduces the current maximum capital gains tax on inherited property. 
Allows an exclusion of gain from gross income from the sale of a principal residence acquired from a decedent.

A: Citizens' Tax Relief Act of 1994
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Q: Alcohol Tax Equalization Act of 1997 - Amends the Internal Revenue Code to increase the rate of tax on wine and beer.  Provides for the treatment of floor stocks.  Mandates a cost-of-living adjustment for the tax rates on distilled spirits, wine, and beer. 
Establishes the Substance Abuse Prevention Trust Fund. Appropriates amounts to the Fund equivalent to the amounts received as a result of this Act.  Makes amounts in the Fund available to the Substance Abuse and Mental Health Services Administration and the National Highway Traffic Safety Administration for alcohol abuse prevention programs.

A: Alcohol Tax Equalization Act of 1997
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Q: TABLE OF CONTENTS: 
     Title I:  Redesignation of Environmental Protection Agency as Department of Environmental Protection 
     Title II:  Administrative Provisions 
TABLE OF CONTENTS: 
Department of Environmental Protection Act - 
Title I: Redesignation of Environmental Protection Agency as Department of Environmental Protection
 - Redesignates the Environmental Protection Agency as the Department of Environmental Protection, an executive department to be administered by a Secretary of Environmental Protection appointed by the President, by and with the advice and consent of the Senate. 
Title II:  Administrative Provisions
 - Sets forth administrative provisions applicable to such designation.

A:
Department of Environmental Protection Act
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