TASK 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.
PROBLEM: Home Energy Affordability Tax Relief Act of 2008 or the HEATR Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers an income-based refundable tax credit for residential energy costs. Limits such credit to the lesser of 33% of such costs or $500.

Eliminates for major integrated oil companies: (1) the tax deduction for intangible drilling and development costs in taxable years in which the average price of crude oil is greater than $34.71 per barrel and the average price of natural gas is greater that $4.34 per 1,000 cubic feet; and (2) the tax credit for enhanced oil recovery costs in taxable years in which the average price of crude oil is greater than $34.71 per barrel. Denies such oil companies and certain producers or refiners of crude oil a foreign tax credit for payments to certain foreign countries or U.S. possessions from which they receive a specified economic benefit as a dual capacity taxpayer.

SOLUTION: A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit against income tax to assist individuals with high residential energy costs, and for other purposes.

PROBLEM: Taking Account of Institutions with Low Operation Risk Act of 2017 or the TAILOR Act of 2017 (Sec. 2) This bill requires federal financial regulatory agencies to: (1) tailor any regulatory actions so as to limit burdens on the institutions involved,with consideration of the risk profiles and business models of those institutions; and (2) report to Congress on specific actions taken to do so, as well as on other related issues. The bill'stailoring requirement applies not only to future regulatory actions but also to regulations adopted within the last seven years. (Sec. 3) The bill amends the Federal Reserve Act to lower the maximum allowable amount of surplus funds of the Federal Reserve banks.

SOLUTION: Taking Account of Institutions with Low Operation Risk Act of 2017

PROBLEM: Amends the Internal Revenue Code to allow, through December 31, 2006, a limited credit for energy-efficient building property. Defines such property as a stationary fuel cell power plant that: (1) generates electricity using an electrochemical process; and (2) has an electricity-only generation efficiency greater than 30 percent.Allows, through December 31, 2006, a credit to an individual for nonbusiness energy-efficient building property expenditures.

SOLUTION:
To amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.