Teacher: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.
Teacher: Now, understand the problem? Solve this instance: Simplified Small Business Telephone Tax Relief Act of 2007 - Allows an extension through 2007 for filing refunds for excise tax paid on nontaxable toll telephone service billed after February 28, 2003, and before August 1, 2006.

Allows taxpayers eligible for such refunds to elect a specified refund amount based on adjusted gross income in lieu of the actual amount of nontaxable toll telephone service billed after February 28, 2003, and before August 1, 2006.
Student:
A bill to provide an extension for filing a refund for the excise tax on toll telephone service, and to provide for a safe harbor for businesses claiming such a refund.