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 allow a taxpayer election to expense the cost of certain fuel refinery property that meets a specified production capacity and is placed in service before January 1, 2014.
A:
A bill to amend the Internal Revenue Code of 1986 to allow the temporary expensing of equipment used in refining of liquid fuels.