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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.

National Retail Sales Tax Act of 1996 - Repeals the income, estate, gift, and certain excise tax provisions of the Internal Revenue Code.
(Sec. 4) Amends the Internal Revenue Code by imposing a 15 percent tax on the use, consumption or enjoyment in the U.S. of any property or service produced or rendered within or out of the U.S. Prohibits imposing tax on any property or service: (1) purchased for resale; (2) purchased to produce property or services; or (3) exported from the U.S. for use, consumption or enjoyment outside of the U.S. Sets forth special rules relating to the obligation of governmental units and not-for-profit organizations to collect and remit tax. Sets forth provisions concerning credits and refunds.
Allows an eligible family unit to receive a sales tax rebate (family consumption refund). Requires that a family member, to be counted for the purposes of determining family unit size, must: (1) if over two years old, have a bona fide Social Security number; and (2) be a U.S. resident. Conditions that no individual shall be considered part of more than one family unit.
Sets forth special rules. Impose
s a 15
percent tax on gaming services. Imposes an excise tax of 15 percent on the wages of Federal, State, and local government employees. Authorizes States to administer, collect, and remit tax.
Authorizes the Secretary to establish a system including the use of a toll-free telephone number for the purposes of bringing violations to the attention of the Secretary for investigation.
Authorizes the Secretary to establish an Office of Revenue Allocation to arbitrate any claims or disputes among States.
(Sec. 5) Prohibits the authorization of appropriations for the Internal Revenue Service after FY 2000.
(Sec. 6) Authorizes the Secretary to establish an Excise Tax Bureau to collect excise taxes not repealed by this Act.
(Sec. 7) Authorizes the Social Security Administration to collect and administer self-employment income and employment payroll taxes beginning in 1998.
(Sec. 9) Increases the interest rate on the underpayment of tax by large corporations.
(Sec. 10) Requires a supermajority in the House of Representatives or the Senate to raise rates.
Output:
National Retail Sales Tax Act of 1996