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: Small Non-Coal Producing Company Relief Act - Amends the Internal Revenue Code to: (1) limit annual premiums paid to the United Mine Workers of America Combined Benefit Fund by eligible small assigned operators; and (2) eliminate (for assigned operators) or reduce (for other operators) premiums for any year in which the Fund has a surplus over a certain level. Defines an eligible small assigned operator as one having a five-year average annual gross income under a specified amount and not being engaged in the production of coal for the year involved. Limits overall premium reductions under the amendments made by this Act.
Student:
Small Non-Coal Producing Company Relief Act