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]: Citizens' Tax Relief Act of 1994 - Amends the Internal Revenue Code to reduce the lowest rate of income tax imposed on taxpayers other than corporations.
Repeals the rule relating to determining the basis of property acquired from a decedent. Provides for determining such basis under rules applicable to gifts and transfers in trusts. Revises and reduces the current maximum capital gains tax on inherited property.
Allows an exclusion of gain from gross income from the sale of a principal residence acquired from a decedent.
[A]: Citizens' Tax Relief Act of 1994

[Q]: Environmental Equalization and Energy Security Act of 1999 - Amends the Internal Revenue Code to impose an excise tax on imported crude oil and petroleum products (except those imported from Canada) equal to the applicable environmental equalization fee per barrel of crude oil, as determined by the Secretary of Energy.
States that the fee shall be the amount of the Secretary's estimate: (1) in the case of crude oil, of the average amount per barrel of the price of domestic crude oil attributable to costs of complying with U.S. environmental laws and regulations; and (2) in the case of petroleum products, of the average amount per barrel of the price of domestic petroleum products attributable to such costs.
Exempts from such tax: (1) the sale of crude oil or petroleum products for export or for resale by the purchaser to a second purchaser for export; and (2) the sale or use of any petroleum product during any period when the President determines that it is in the national interest not to impose the tax.
[A]: Environmental Equalization and Energy Security Act of 1999

[Q]: Permanent Emergency Agricultural Disaster Assistance Act - Directs the Secretary of Agriculture to use Commodity Credit Corporation funds for emergency financial assistance to: (1) crop producers who have suffered qualifying weather-caused crop losses in 2001, 2002, or 2003; and (2) livestock producers for losses in 2001, 2002, or 2003, including livestock under the American Indian livestock program, in a disaster-designated county. Reduces (other than crop insurance) other agricultural assistance by amounts received under this Act.

Directs the Secretary to make emergency financial assistance available after 2003 to producers with specified crop insurance coverage who have suffered qualifying weather-caused crop damage in a disaster-designated area.
[A]:
To establish permanent authority for the Secretary of Agriculture to quickly assist agricultural producers who incur crop losses as a result of damaging weather or related condition in federally declared disaster areas, to provide emergency disaster assistance to agricultural producers for qualifying crop losses for the 2001, 2002, or 2003 crops, to continue the livestock assistance program, and for other purposes.