Definition: 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: Estate Tax Reform Act of 2001 - Amends the Internal Revenue Code to: (1) provide for incremental increases in the unified credit against the estate and gift taxes (currently, $700,000 for 2002) going from $ 1million for 2002 to $ 2 million by 2006; and (2) increase incrementally the current maximum family-owned business deduction amount ($675,000) to new maximum amounts that will be equal to the sum of the decedent's deduction amount ($3.375 million by 2006) and the unused spousal deduction amount (defined).
Output:
A bill to amend the Internal Revenue Code of 1986 to increase the unified credit exemption and the qualified family-owned business interest deduction, and for other purposes.