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.

Amends the Internal Revenue Code to provide for a simplified income tax. Allows a personal allowance of $4,000 for the taxpayer, spouse (if filing jointly), and each dependent. Adjusts such amount for inflation each year.
Imposes a nonbusiness tax on each person (reduced by the amount of the personal allowance) of 15 percent of income that does not exceed the limit, plus 25 percent of income that exceeds the limit. Specifies that limit as: (1) $100,000 for married taxpayers filing jointly, heads of household, and surviving spouses; and (2) $50,000 for any other taxpayer.
Imposes a tax on each business of 19 percent of taxable income, or zero if such income is negative. Allows the carryforward of losses.
Specifies tax-exempt organizations as: (1) State and local governments; and (2) educational, religious, charitable, philanthropic, cultural, and community service organizations that do not return income to individual or corporate owners.
Provides for tax withholding.
A bill to amend the Internal Revenue Code of 1986 to provide a simplified tax on all income, and for other purposes.