instruction:
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.
question:
Small Business Penalty Fairness Act of 2009 - Amends the Internal Revenue Code to limit the penalty for failure to disclose a reportable transaction (a transaction determined by the Internal Revenue Service [IRS] as having a potential for tax avoidance or evasion) to 75% of the decrease in tax shown on the return as a result of such transaction. Sets forth a maximum penalty for failure to report a reportable transaction and a minimum and maximum penalty for failure to report a listed transaction (a transaction specifically identified by the IRS as a tax avoidance transaction).

Requires the Commissioner of Internal Revenue to report by June 1, 2010, and then annually, to Congress on penalties relating to abusive tax shelters and reportable transactions.

Extends the penalty for tendering a bad check to the Internal Revenue Service to any commercially acceptable payment instrument (including electronic payments).

Expands the continuous tax levy on payments to vendors for goods and services to include payments for all property, goods, or services.
answer:
A bill to amend the Internal Revenue Code of 1986 to modify the penalty for failure to disclose certain reportable transactions and the penalty for submitting a bad check to the Internal Revenue Service, to modify certain rules relating to Federal vendors, and for other purposes.


question:
George McGovern-Robert Dole International Food for Education and Child Nutrition Act of 2001 - Amends the Agricultural Trade Development and Assistance Act of 1954 to establish an international food for education and child nutrition program under which agricultural commodities shall be provided to eligible organizations to assist pre-school and school-age children in connection with related education programs in recipient countries.
answer:
A bill to amend the Agricultural Trade Development and Assistance Act of 1954 to establish an international food for education and child nutrition program.


question:
Sacramento Valley Water Storage and Restoration Act of 2014 - Directs the Secretary of the Interior, acting through the Bureau of Reclamation, to: (1) finalize and publish in the Federal Register the feasibility study authorized in the Water Supply, Reliability, and Environmental Improvement Act, for enlargement of the Los Vaqueros Reservoir in Contra Costa County, California; (2) work with the Secretary of Commerce, the Army Corps of Engineers, and the Environmental Protection Agency (EPA) Administrator, by June 30, 2015, to coordinate the efforts of the relevant agencies and work with the state of California, the Sites Project Authority, and other stakeholders to complete and issue the final joint environmental impact statement and report on the Sites Project (the Sites Reservoir in Glenn and Colusa Counties, California, and related facilities, including associated water conveyance and hydropower generation and transmission facilities); and (3) enter into agreements with the Authority to carry out such work as the Bureau and the Authority mutually agree is appropriate to ensure that all studies and environmental reviews are completed on an expeditious basis and that the shortest applicable process under the National Environmental Policy Act is utilized, including in the completion of the final feasibility study and final joint environmental impact statement and report on the Sites Project. Amends the Calfed Bay-Delta Authorization Act to: (1) authorize construction of the Sites Reservoir in Colusa County if the Secretary determines that the project is feasible; and (2) direct the Bureau, at the Authority's request, to enter into a project partnership agreement for the Authority to provide full project management control for construction of the Sites Project, or a separable element of the Project, in accordance with plans approved by the Secretary. Authorizes and directs: (1) the Bureau to advance the Sites Project as a non-federal project if the Commissioner of the Bureau determines and the Secretary concurs that the Project can be expedited by the Authority as a non-federal project and that there is a demonstrable federal interest for the Project to be constructed and operated as a non-federal project, and (2) the Secretary to execute and implement a long-term agreement with the Authority for the coordination of operations of the Central Valley Project and the Sites Project.  Directs the Bureau to: (1) be the lead federal agency for the purposes of all federal reviews, analyses, opinions, statements, permits, licenses, or other approvals or decisions required under federal law to allow either the Bureau or the Authority to construct the Sites Project; and (2) take such steps as necessary to ensure that all such reviews, approvals, or decisions required to allow either the Bureau or the Authority to construct the Sites Project are completed on an expeditious basis and utilize the shortest applicable process. Directs the Secretary of Energy (DOE): (1) acting through the Western Area Power Administration, to determine by no later than June 30, 2015, if there is a federal interest in providing power to, and purchasing and marketing power produced by, the Sites Project; (2) if so, to take actions to support such determination; and (3) if not, to provide such support as is necessary to enable the Authority to market the energy produced by the Project.
answer:

Sacramento Valley Water Storage and Restoration Act of 2014