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]: Small Business Penalty Fairness Act of 2009 - Amends the Internal Revenue Code to limit the penalty for failure to disclose a reportable transaction (a transaction determined by the Internal Revenue Service [IRS] as having a potential for tax avoidance or evasion) to 75% of the decrease in tax shown on the return as a result of such transaction. Sets forth a maximum penalty for failure to report a reportable transaction and a minimum and maximum penalty for failure to report a listed transaction (a transaction specifically identified by the IRS as a tax avoidance transaction).

Requires the Commissioner of Internal Revenue to report by June 1, 2010, and then annually, to Congress on penalties relating to abusive tax shelters and reportable transactions.

Extends the penalty for tendering a bad check to the Internal Revenue Service to any commercially acceptable payment instrument (including electronic payments).

Expands the continuous tax levy on payments to vendors for goods and services to include payments for all property, goods, or services.
[A]: A bill to amend the Internal Revenue Code of 1986 to modify the penalty for failure to disclose certain reportable transactions and the penalty for submitting a bad check to the Internal Revenue Service, to modify certain rules relating to Federal vendors, and for other purposes.

[Q]: Advanced Manufacturing Fellowship Act of 1998 - Amends the Higher Education Act of 1965 to direct the Secretary of Education, by competitively selected contract, to establish an Advanced Manufacturing Fellowship program.
Requires any small business manufacturing enterprise that obtains an advanced manufacturing fellowship program to: (1) provide 80 percent of the cost of the salary and related benefits of the fellowship recipient; and (2) submit a yearly evaluation of the value and benefits obtained from program participation.
Requires fellowships to cover 20 percent of the costs of salary and related benefits of recipients, not to exceed the salary and related benefits available to similar individuals in similar employment, for one year of employment with a small business manufacturing enterprise.
Prescribes a competitive procedure for selection of fellowship recipients.
Limits to 20 the maximum number of such fellowships which may be awarded for employment in any single State.
Directs the contractor to provide for an appropriate public ceremony or ceremonies for, or other means of publicizing, the announcement of fellowship awards.
Makes individuals eligible for such fellowships if they are U.S. citizens who: (1) have received a masters or doctorate degree within the five years preceding the award in a science or engineering field of study; and (2) are or will be employed by a small business manufacturing enterprise. Makes an enterprise eligible if it: (1) has not more than 1,000 employees; and (2) is engaged in the manufacture of a product, or in the active development of a product that the enterprise will manufacture.
Authorizes appropriations.
[A]: Advanced Manufacturing Fellowship Act of 1998

[Q]: Endangered Salmon Predation Prevention Act - Amends the Marine Mammal Protection Act of 1972 to authorize the Secretary of the department in which the National Oceanic and Atmospheric Administration (NOAA) is operating to issue one-year permits for the lethal taking of California sea lions on the waters of the Columbia River or its tributaries if the Secretary determines that alternative measures to reduce sea lion predation on salmonid stocks listed as threatened or endangered under the Endangered Species Act of 1973 do not adequately protect such stocks.

Prohibits such a permit from authorizing the lethal taking of more than 10 California sea lions. Limits the cumulative annual taking of California sea lions each year under all such permits to 1% of the annual potential biological removal level. Requires the Secretary to determine whether alternative measures to reduce sea lion predation on such salmonid stocks will adequately protect them.

Prohibits a California sea lion from being taken unless the permit holder has determined that: (1) such sea lion has preyed upon salmonid stocks in the Columbia River, and (2) nonlethal alternative measures have not been effective.

Terminates such permitting authority after the earlier of five years after this Act's enactment or the date the Secretary determines that lethal removal authority is no longer necessary to protect such salmonid stocks.

Expresses the sense of Congress that: (1) nonlethal means of preventing sea lion predation of salmonid stocks in the Columbia River is preferable to lethal means, (2) permit holders exercising lethal removal authority should be trained in wildlife management, and (3) the government should continue to support effective nonlethal alternatives.
[A]:
To amend the Marine Mammal Protection Act of 1972 to reduce predation on endangered Columbia River salmon, and for other purposes.