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: Amends the Internal Revenue Code to provide a uniform definition of higher education expenses for purposes of provisions allowing for: (1) penalty-free distributions from individual retirement accounts (IRAs) for education expenses; (2) tax exclusions for the value of college scholarships and for income from U.S. savings bonds used to pay education expenses; (3) the tax deduction for qualified tuition and related expenses; and (4) qualified tuition programs.

A: A bill to amend the Internal Revenue Code of 1986 to conform the definitions of qualifying expenses for purposes of education tax benefits.
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Q: Fire Safe Cigarette Act of 1994 - Directs the Consumer Product Safety Commission to issue by rule a fire safety standard for cigarettes.  Prohibits stockpiling of cigarettes between the issuing and effective dates of the standard.  Provides for judicial review of the standard.  Prohibits manufacture or importing of cigarettes unless in compliance with such standard.  States that this Act and the standard issued under it does not preempt any law of a State which prescribes a more stringent fire safety standard for cigarettes.

A: Fire Safe Cigarette Act of 1994
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Q: Next Generation Lighting Initiative Act - Directs the Secretary of Energy to implement: (1) the Next Generation Lighting Initiative to support research, development, demonstration, and commercial application activities related to advanced solid-state lighting technologies based on white light emitting diodes; (2) fundamental research activities of the Initiative through a private consortium (which may include private firms, trade associations and institutions of higher education), selected through a competitive process; and (3) development, demonstration, and commercial application activities of the Initiative through awards to private firms, trade associations, and institutions of higher education.

A:
A bill to direct the Secretary of Energy to carry out a Next Generation Lighting Initiative.
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