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: Ballistic Imaging Evaluation and Study Act of 2001 - Directs the Attorney General to enter into an arrangement with the National Research Council (NRC) of the National Academy of Sciences to study the effectiveness of ballistic imaging technology. Prohibits a State from using Federal funds for ballistic imaging technology until the NRC report is transmitted to Congress. Authorizes the Secretary of the Treasury, at a State's request, to waive such prohibition upon a showing that the use would be in the national interest.

A: To conduct a study on the effectiveness of ballistic imaging technology and evaluate its effectiveness as a law enforcement tool.
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Q: At-Birth Abandoned Baby Act of 1993 - Amends part E (Foster Care and Adoption Assistance) of title IV of the Social Security Act to require States to place babies abandoned at birth with preadoptive parents within 30 days of obtaining custody of such babies, and to find new preadoptive parents for such babies if the initial preadoptive parents do not petition the courts of the State within 90 days of receiving them for an expedited hearing to become their permanent adoptive parents. Treats such babies as children with special needs, thus qualifying their adoptive parents for adoption assistance.

A: At-Birth Abandoned Baby Act of 1993
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Q: (Sec. 2) Permits S corporation eligible shareholders to include individual retirement accounts (IRAs).
Exempts from prohibited transaction rules any sale of stock in an IRA pursuant to a small business corporation's election to be an S corporation.
(Sec. 3) Excludes from the definition of passive income for purposes of S status termination any interest income earned by or dividends on assets required to be held by a bank, a bank holding company, or a qualified subchapter S subsidiary bank.
(Sec. 4) Increases from 75 to 150 the maximum number of shareholders a small business organization may have to be eligible to elect S corporation treatment.
(Sec. 5) States that stock held by a bank director as required by banking regulations (director qualifying stock) shall not be considered a disqualifying second class of S corporation stock.
(Sec. 6) Directs the Secretary of the Treasury to modify a certain regulation to permit an S corporation bank to treat certain bad debt deductions as built-in losses during the entire period during which the bank recognized built-in gains from changing its accounting method for recognizing bad debts from the reserve method to the charge-off method.
(Sec. 7) Includes all banks within the three-year deduction preference rule.
(Sec. 8) Repeals the current requirement that partnership rules apply to S corporations (and two- percent shareholders in such corporations) for fringe benefit purposes.  Applies current special   corporation) rules for health insurance costs of self-employed individuals to two-percent shareholders in S corporations, except that a two-percent shareholder's wages shall be treated as self-employed earned income. (Thus provides that non-health care related fringe benefits such as group-term life insurance will be excludible from such wages, and not taxed.)
(Sec. 11 (sic)) Reduces from 100 percent to 90 percent the percentage of shares held by shareholders necessary for consent to election by a small business organization to be an S corporation. Prescribes rules for such consent.
(Sec. 12) Revises exceptions to the criteria for the treatment of certain wholly owned subchapter S subsidiaries with reference to required information returns.

A:
Small Business and Financial Institutions Tax Relief Act of 1999
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