TASK DEFINITION: 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.
PROBLEM: Economic Revitalization Tax Act of 2001 - Amends Internal Revenue Code provisions concerning investment of earnings in U.S. property to set forth a separate rule governing any foreign corporation which is a controlled foreign corporation and is created or organized under the laws of the Commonwealth of Puerto Rico or a possession of the United States.Provides that in the case of certain dividends received by a domestic corporation from such a corporation, there shall be allowed as a deduction an amount equal to 85 percent of such dividend.Establishes a safe harbor rule for certain transfers or licenses of intangible property to such a corporation.

SOLUTION: A bill to amend the Internal Revenue Code of 1986 to provide an appropriate and permanent tax structure for investments in the Commonwealth of Puerto Rico and the possessions of the United States, and for other purposes.

PROBLEM: Authorizes the head of a Federal agency to offer early retirement to employees of such agency:  (1) in any component thereof; (2) in any occupation; (3) in any geographic location; or (4) in any combination of the three. 
Redetermines the reduction in retirement benefits for such employees caused by such early retirement based on the age the employee attains on his or her next birthday after the commencement of such employee's annuity. 
Sets forth conditions for early retirement under this Act, including acceptance of early retirement during an election period chosen by the employer.  Makes eligible for such early retirement election employees under both the Civil Service Retirement System and the Federal Employees' Retirement System. 
Authorizes appropriations. 
Provides for continued eligibility of such employees for Government health and life insurance benefits as retired Federal employees.  Places on the retiree responsibility for any Government contributions otherwise payable with respect to an annuitant.

SOLUTION: To allow agencies to offer certain Federal employees an opportunity to take early retirement without having to remain subject to the otherwise applicable reduction, based on age, after attaining age 55.

PROBLEM: American Opportunity Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow a refundable tax credit for higher education expenses up to $4,000.

SOLUTION:
To amend the Internal Revenue Code of 1986 to allow individuals a refundable credit for higher education expenses.