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: Small Business Owners' Tax Simplification Act of 2017 This bill amends the Internal Revenue Code, with respect to several requirements that affect small businesses and self-employed individuals, to: align the deadlines for quarterly estimated tax payments with the calendar year quarters; modify the dollar thresholds for various information reporting requirements; allow certain self-employed individuals to participate in cafeteria benefit plans; exclude from self-employment income net earnings that are less than the amount required under the Social Security Act for a quarter of coverage for the calendar year in which the tax year began; allow certain health insurance costs of self-employed individuals to be deducted for self-employment tax purposes; and specify that voluntary tax withholding agreements, training, or group discount programs have no effect on whether an individual is classified as an employee or an employer. The Department of the Treasury must: (1) establish uniform standards and procedures for the acceptance of digital or electronic signatures, and (2) use prenotification testing to verify recipient information before transferring a tax refund or credit through an electronic funds transfer.
Output:
Small Business Owners' Tax Simplification Act of 2017