Detailed 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.
Problem:Building Efficiently Act of 2012 - Amends the Internal Revenue Code to establish, for depreciation purposes: (1) a 25-year recovery period for qualified energy efficient nonresidential real property, and (2) a 20-year recovery period for qualified energy efficient residential rental property.
Solution:
To amend the Internal Revenue Code of 1986 to reduce the depreciation recovery periods for energy efficient commercial buildings, and for other purposes.