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: Citizens' Tax Relief Act of 1994 - Amends the Internal Revenue Code to reduce the lowest rate of income tax imposed on taxpayers other than corporations. 
Repeals the rule relating to determining the basis of property acquired from a decedent.  Provides for determining such basis under rules applicable to gifts and transfers in trusts.  Revises and reduces the current maximum capital gains tax on inherited property. 
Allows an exclusion of gain from gross income from the sale of a principal residence acquired from a decedent.

A: Citizens' Tax Relief Act of 1994
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Q: California Forest Ecosystems Health Act - Directs the Secretary of Agriculture to develop and implement ecosystem management plans for National Forest System lands in California.

A: California Forest Ecosystems Health Act
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Q: Economic Revitalization Act of 1996 - Amends the Internal Revenue Code to provide a tax-exemption for distressed community economic development bonds.  Excepts 50 percent of such bonds from the volume cap.  Allows a deduction for such bonds as qualified tax-exempt obligations.

A:
Economic Revitalization Act of 1996
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