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: Foreign Oil Displacement Act of 2010 - Amends the Internal Revenue Code to: (1) allow a tax credit for investment in a carbonaceous fuels facility; (2) allow a new 30% tax credit for investment in a carbonaceous fuels conversion facility; and (3) exempt from the manufacturer's excise tax on fuels carbonaceous fuel or any portion of a blend that is carbonaceous fuel. Defines "carbonaceous fuels conversion facility" as a facility for producing fuels from nonconventional sources using coal, including peat and any byproduct (including synthetic gas) or chemical that is from a coal, culm, or silt preparation facility and that contains fixed carbon derived from coal.

A: To amend the Internal Revenue Code of 1986 to provide an investment credit to promote the conversion of United States coal and domestic carbonaceous feedstocks into synthetic fuels and synthetic gas.
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Q: Tax Relief for Business Growth and Sustainability Act of 2009 - Makes the general terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001 (i.e., December 31, 2010) inapplicable to its estate and gift tax provisions, except for the repeal of the carryover basis.

Amends the Internal Revenue Code to: (1) allow a permanent increase (to $5 million) in the estate tax exclusion and a reduction in the maximum estate tax rate to 35%; (2) increase to $5 million the estate tax deduction for interests in family-owned businesses; (3) allow an estate tax deduction, up to $2 million, of the value of the principal residence of a decedent; (4) increase from 50 to 100% the exclusion from gross income of gain from the sale or exchange of qualified small business stock held for more than 5 years; (5) eliminate gain from the sale of qualified small business stock in calculating the alternative minimum tax (AMT); and (6) repeal the requirement that federal, state, and local governmental entities withhold 3% of payments due to vendors providing goods and services to such entities.

A: To amend the Internal Revenue Code of 1986 to provide relief with respect to estate and gift taxes, small businesses, and government contractors.
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Q: Repeals provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 which eliminated the estate and generation skipping transfer tax and carryover basis rules for estates.

Reduces the estate tax rate to the lower of 15% or the capital gains income tax rate generally applicable to individual taxpayers. Reduces the gift tax rate to 15%.

Establishes a single estate and gift tax unified credit amount of $5 million.

A:
To amend the Internal Revenue Code of 1986 to restore the estate tax and repeal the carryover basis rule, to increase the estate and gift tax unified credit to an exclusion equivalent of $5,000,000, and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax rate.
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