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: Wind Power Tax Incentives Act of 2003 - Amends the Internal Revenue Code to allow: (1) passive activity losses and credits attributable to qualified wind energy facilities; (2) the wind energy credit to be used against the alternative minimum tax; and (3) the pass-through of a cooperative's wind energy credit to the cooperative's members.
A:
A bill to amend the Internal Revenue Code of 1986 to encourage investment in facilities using wind to produce electricity, and for other purposes.