Instructions: 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.
Input: Returning Investment to America Act of 2011 - Amends the Internal Revenue Code to allowan extension of theelection allowed to domestic corporations to deduct dividends received from controlled foreign corporations (election may be made for any taxable year beginning before December 31, 2012). Limits the amount of such deduction in any taxable yearto the amount by which the domestic corporation increases its payroll and by the amount of its investment in depreciable business assets.
Output:
To amend the Internal Revenue Code of 1986 to extend the deduction for dividends received from a controlled foreign corporation by any corporation that has increased wages or placed property in service for the year.