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: Safe Overseas Human Testing Act - Allows test articles intended for clinical investigations to be exported only pursuant to an export license approved by the President. Directs the President to require an applicant for such license to: (1) identify each clinical investigation for which the test article is intended; and (2) secure a certification from an institutional review board that each of the protocols for every clinical investigation has been reviewed by the board and has met substantially the same standards for the protection of the rights and welfare of human subjects as would be required if the protocol were for a clinical investigation of the test article pursuant to the Federal Food, Drug, and Cosmetic Act.

SOLUTION: To promote safe and ethical clinical trials of drugs and other test articles on people overseas.

PROBLEM: Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of&nbsp;account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make&nbsp;comparable contributions to a dependent savings account for all participating employees. 

SOLUTION: Dependent Care Savings Account Act of 2014

PROBLEM: Mobile Workforce State Income Tax Fairness and Simplification Act of 2007- Limits state or local taxation of the compensation of any employee who performs duties in more than one state or locality to: (1) the state or locality of the employee's residence; and (2) the state or locality in which the employee is physically present performing duties for more than 60 days.

SOLUTION:
To limit the authority of States and localities to tax certain income of employees for employment duties performed in other States and localities.