instruction:
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.
question:
Working Family Tax Relief Act of 2004 - Amends the Internal Revenue Code to repeal the scheduled reductions in: (1) the amount of the child tax credit for taxable years 2005 through 2009 (maintains the current $1,000 credit amount for all taxable years after 2004); (2) the basic standard deduction for married taxpayers filing joint returns and surviving spouses for taxable years 2005 through 2008; and (3) the increased upper limit threshold amounts for qualifying married individuals filing joint returns for the 15 and ten percent income tax brackets. Allows an inflation adjustment to such threshold amounts for taxable years beginning after 2003 based on the difference from the Consumer Price Index for 2002.

Exempts from the general terminating date (December 31, 2010) under the Economic Growth and Tax Relief Reconciliation Act of 2001 provisions relating to: (1) the increased upper limit amounts for the ten and 15 percent tax bracket for married taxpayers filing joint returns and surviving spouses; (2) the increase in the child tax credit; (3) the increased standard deduction for married taxpayers filing joint returns; and (4) the earned income tax credit.

Extends the increased amounts of the exemption from the alternative minimum tax for individual taxpayers through 2005.
answer:
A bill to amend the Internal Revenue Code of 1986 to repeal the scheduled restrictions in the child tax credit, marriage penalty relief, and 10 percent rate bracket, and for other purposes.


question:
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.
answer:
A bill to amend the Internal Revenue Code of 1986 to conform the definitions of qualifying expenses for purposes of education tax benefits.


question:
Strengthening Kids' Interest in Learning and Libraries Act or SKILLS Act - Amends part A of title I of the Elementary and Secondary Education Act of 1965 (ESEA) to require the inclusion of effective school library programs in school improvement programs.

Defines an "effective school library program" as one that: (1) is staffed by a state sanctioned school librarian; (2) has up-to-date materials and technology, including broadband; (3) includes regular collaboration between teachers and school librarians concerning school reform efforts; and (4) supports the development of digital literacy skills.

Replaces the existing program under subpart 4 (Improving Literacy Through School Libraries) of part B of title I of the ESEA with a new program (Improving Literacy and College and Career Readiness Through Effective School Library Programs) awarding competitive three-year grants to local educational agencies (LEAs) to develop and enhance effective school library programs. Makes LEAs eligible for such grants only if at least 20% of their students are impoverished.

Amends part A (Teacher and Principal Training and Recruiting Fund) of title II of the ESEA to rename part A the Teacher, School Librarian, and Principal Training and Recruiting Fund. Requires states and LEAs to use funds under the program to train school librarians, and recruit and retain highly effective school librarians.
answer:

A bill to amend the Elementary and Secondary Education Act of 1965 regarding school libraries, and for other purposes.