Detailed Instructions: 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: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.