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]: Evacuees Tax Relief Act of 2005 - Amends the Internal Revenue Code to allow individual taxpayers to elect either a tax credit or tax deduction for up to $5,000 of their voluntary or mandatory evacuation expenses due to a disaster.
[A]: To amend the Internal Revenue Code of 1986 to allow individuals either a credit against income tax or a deduction for expenses paid or incurred by reason of a voluntary or mandatory evacuation.


[Q]: Amends the Internal Revenue Code to establish special individual retirement accounts that are nondeductible.  Makes such accounts nontaxable if earnings on contributions are held for at least five years.  Applies the early withdrawal penalty to distributions made before the end of the five year-period.
[A]: To amend the Internal Revenue Code of 1986 to permit nondeductible tax-free individual retirement accounts.


[Q]: Children's Health Protection Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to prohibit a group health plan from imposing any preexisting condition exclusion for individuals who have not attained 25 years of age.

Applies such requirement to coverage offered in the individual market.
[A]:
To amend title I of the Employee Retirement Income Security Act of 1974, title XXVII of the Public Health Service Act, and the Internal Revenue Code of 1986 to prohibit preexisting condition exclusions for children in group health plans and health insurance coverage in the group and individual markets.