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.

[EX Q]: Home Energy Affordability Tax Relief Act of 2008 or the HEATR Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers an income-based refundable tax credit for residential energy costs. Limits such credit to the lesser of 33% of such costs or $500.

Eliminates for major integrated oil companies: (1) the tax deduction for intangible drilling and development costs in taxable years in which the average price of crude oil is greater than $34.71 per barrel and the average price of natural gas is greater that $4.34 per 1,000 cubic feet; and (2) the tax credit for enhanced oil recovery costs in taxable years in which the average price of crude oil is greater than $34.71 per barrel. Denies such oil companies and certain producers or refiners of crude oil a foreign tax credit for payments to certain foreign countries or U.S. possessions from which they receive a specified economic benefit as a dual capacity taxpayer.
[EX A]: A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit against income tax to assist individuals with high residential energy costs, and for other purposes.

[EX Q]: Family Building Act of 2007 - Amends the Public Health Service Act and the Employee Retirement Income Security Act (ERISA) to require a group health plan that provides coverage for obstetrical services to include coverage for non-experimental treatment of infertility that is deemed appropriate by a participant or beneficiary and the treating physician. Requires coverage for assisted reproductive technology only if certain conditions are met. Prohibits a group health plan from taking specified actions to avoid the requirements of this Act.

Applies such requirements to health insurance coverage offered in the individual market and coverage offered through Federal Employees Health Benefit (FEHB) plans and Department of Defense health care plans.
[EX A]: To amend the Public Health Service Act, the Employee Retirement Income Security Act of 1974, chapter 89 of title 5, United States Code, and title 10, United States Code, to require coverage for the treatment of infertility.

[EX Q]: Freedom to Invest Act of 2011 - Amends the Internal Revenue Code to: (1) extend the election allowed to a U.S. corporation to deduct dividends received from a controlled foreign corporation to the corporation's last taxable year beginning before the enactment of this Act or the first taxable year beginning during the one-year period beginning on such enactment date, and (2) reduce the amount of such tax deduction for corporations that fail to maintain specified employment levels for full-time U.S. employees.
[EX A]:
To amend the Internal Revenue Code of 1986 to allow a temporary dividends received deduction for 2011 or 2012.