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: Mandatory IDEA Full-Funding Act - Amends the Individuals with Disabilities Education Act (IDEA) to revise and reauthorize part B programs of education of all children with disabilities. Authorizes appropriations in specified amounts for part B for FY 2005 through 2011 and thereafter. (Provides phased-in increases of funding designed to reach a promised 40 percent Federal share of funding by FY 2011.) Makes appropriations in specified amounts for part B for FY 2005 through 2011 and thereafter. Provides an exception to local educational agency (LEA) maintenance of effort requirements under part B.Repeals certain provisions relating to LEA treatment of Federal funds as local funds under part B.

A: To amend part B of the Individuals with Disabilities Education Act to provide full Federal funding of such part, to provide an exception to the local maintenance of effort requirements, and for other purposes.
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Q: Economic Revitalization Tax Act of 2001 - Amends Internal Revenue Code provisions concerning investment of earnings in U.S. property to set forth a separate rule governing any foreign corporation which is a controlled foreign corporation and is created or organized under the laws of the Commonwealth of Puerto Rico or a possession of the United States.Provides that in the case of certain dividends received by a domestic corporation from such a corporation, there shall be allowed as a deduction an amount equal to 85 percent of such dividend.Establishes a safe harbor rule for certain transfers or licenses of intangible property to such a corporation.

A: A bill to amend the Internal Revenue Code of 1986 to provide an appropriate and permanent tax structure for investments in the Commonwealth of Puerto Rico and the possessions of the United States, and for other purposes.
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Q: Small Business Tax Flexibility Act of 2005 - Amends the Internal Revenue Code to permit certain small start-up businesses to elect a taxable year, other than the required taxable year, which ends on the last day of any of the months of April through November (or at the end of an equivalent annual period).

A:
To permit startup partnerships and S corporations to elect taxable years other than required years.
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