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]: Invest in Small Business Act of 2008 - Amends the Internal Revenue Code to: (1) increase the exclusion from gross income of the gain from the sale or exchange of qualified small business stock from 50 to 100% of such gain and reduce the holding period for such stock from five to three years; (2) disqualify stock held by members of a 25% controlled group of corporations for such tax exclusion; (3) repeal gain from the sale or exchange of qualified small business stock as an item of tax preference for purposes of the alternative minimum tax; (4) repeal the maximum 28% tax rate on gain from the sale or exchange of qualified small business stock; and (5) increase to $100 million (adjusted for inflation after 2009) the aggregate asset limitation for determining eligibility of the stock of corporations for qualified small business stock tax treatment.
[A]: To amend the Internal Revenue Code of 1986 to modify the partial exclusion for gain from certain small business stocks.


[Q]: United States Cruise Ship Tourism Act of 1998 - Authorizes the Secretary of Transportation to issue to an owner or operator a certificate of documentation with coastwise endorsement for up to three cruise ships of specified tonnage and passenger capacity which were not built or rebuilt in the United States. 
Makes a cruise ship with such a certificate eligible for a certificate of inspection if the Secretary determines that:  (1) the cruise ship is classed by and designed in accordance with the rules of a classification society accepted by the Secretary; and (2) the cruise ship complies with applicable international agreements and associated guidelines, including being equipped with automatic sprinkler and fire detection systems that meet certain standards. 
Authorizes a coastwise qualified U.S.-flag, foreign-built cruise ship to be placed under foreign registry without the approval of the Secretary any time after its certificate of documentation.  Requires the Secretary to revoke the coastwise endorsement of such cruise ship when it is placed under foreign registry. 
Authorizes the Secretary to approve the employment in the U.S. coastwise trade of a cruise ship that is not a documented vessel (coastwise qualified foreign-flag cruise ship).  Sets forth certain limitations with respect to such cruise ships.  Directs the Secretary to report to specified congressional committees on the development of the domestic cruise ship trade since the enactment of this Act, and make recommendations concerning the expansion or termination of authorities it enacts.
[A]: United States Cruise Ship Tourism Act of 1998


[Q]: Business Activity Tax Simplification Act of 2011 - Expands the prohibition against state taxation of interstate commerce to include: (1) taxation of out-of-state sales transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) all other business activity taxes in addition to net income taxes. Exempts from state taxation persons who enter a state merely to furnish information to customers and affiliates, to cover news or other events, or to gather information in the state.

Sets forth jurisdictional standards for states in imposing, assessing, or collecting a net income tax or other business activity tax on interstate activities.  Defines "physical presence in a state" as: (1) being an individual physically in a state or assigning one or more employees to be in a state, (2) using the services of an agent to establish or maintain the market in a state, and (3) leasing or owning tangible personal or real property in a state (excluding the leasing or licensing of computer software).  Excludes from the definition of "physical presence" presence in a state for less than 15 days in a taxable year or presence in a state to conduct limited or transient business activity.

Provides that this Act shall not be construed to modify or affect any state business activity tax on a partnership, an S corporation or limited liability company, or a trust or estate that has a physical presence in the state or to supersede the authority of a state to enact a law or bring a law enforcement action against persons or entities engaged in illegal activity or sham transactions.

Sets forth a rule for computing the net income tax or other business activity tax liability of an affiliated group.

Makes this Act applicable to taxable periods beginning on or after January 1, 2012.
[A]:
To regulate certain State taxation of interstate commerce, and for other purposes.