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
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Q: District of Columbia Government Revenue Bond Delegation Authority Act of 1994 - Amends the District of Columbia Self-Government and Governmental Reorganization Act (the Act) to allow the District of Columbia Council to authorize the issuance of revenue bonds, notes, or other obligations to borrow money to finance, undertakings by District agencies or authorities which operate pursuant to any enterprise fund and other qualified applicants in the areas of sports and entertainment complexes, parking and convention facilities, and elementary and secondary education facilities. 
Provides for the payment and securing of such bonds, notes, or obligations from available enterprise fund revenues and designated taxes. 
Authorizes the District Council to delegate to any agency or instrumentality of the District government its authority to issue taxable or tax-exempt revenue bonds, notes, or other obligations to borrow money to finance specified activities. 
Allows the issued revenue bonds, notes, or other obligations to create a security interest in certain District revenues, including but not limited to designated taxes, as additional security for their payment. 
Exempts such revenue bonds, notes, or other obligations from the provision that requires prior congressional approval of amounts being obligated or expended by officers or employees of the District government. 
Provides that fees or revenues to secure revenue bonds shall not be considered as general obligations of the District for purposes of limitations on borrowing and spending by the District government. 
Permits any Act of the District Council authorizing the issuance of general obligation bonds, general obligation notes, revenue bonds, notes, or other obligations to take effect on the date of enactment of such Act.

A: District of Columbia Government Revenue Bond Delegation Authority Act of 1994
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Q: Big Cat Public Safety Act This bill amends the Lacey Act Amendments of 1981 to prohibit any person from breeding or possessing prohibited wildlife species (i.e., any live species of lion, tiger, leopard, cheetah, jaguar, or cougar or any hybrid of such species). Breeding means facilitating propagation or reproduction (whether intentionally or negligently), or failing to prevent propagation or reproduction.  The bill revises the list of entities that are exempt from Lacey Act prohibitions regarding those wildlife species to include: (1) certain entities that hold Class C licenses in good standing under the Animal Welfare Act, and (2) current owners of animals that were born before this bill's enactment if the animals are registered with the U.S. Fish and Wildlife Service. Those entities and owners may not allow direct contact between the public and the prohibited wildlife species. A person who knowingly violates the prohibition must be fined not more than $20,000, or imprisoned for not more than five years, or both. The bill considers each violation to be a separate offense. The offense must be deemed to have been committed not only in the district where the violation first occurred, but also in any district in which the defendant may have taken or been in possession of the prohibited wildlife species. The bill extends forfeiture provisions to fish, wildlife, or plants that are bred or possessed. 

A:
Big Cat Public Safety Act
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