instruction:
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.
question:
Alcohol Tax Equalization Act of 1997 - Amends the Internal Revenue Code to increase the rate of tax on wine and beer. Provides for the treatment of floor stocks. Mandates a cost-of-living adjustment for the tax rates on distilled spirits, wine, and beer.
Establishes the Substance Abuse Prevention Trust Fund. Appropriates amounts to the Fund equivalent to the amounts received as a result of this Act. Makes amounts in the Fund available to the Substance Abuse and Mental Health Services Administration and the National Highway Traffic Safety Administration for alcohol abuse prevention programs.
answer:
Alcohol Tax Equalization Act of 1997

question:
Amends the Internal Revenue Code to: (1) extend through 2016the special depreciation allowance for business assets (bonus depreciation), and (2) increase the limitation on the election to accelerate the alternative minimum tax credit in lieu of bonus depreciation for 2015 and 2016.
answer:
A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016, and for other purposes.

question:
Carbon Leakage Prevention Act - Directs the Administrator of the Environmental Protection Agency (EPA) to annually distribute emission allowances to the owners and operators of facilities in eligible industrial sectors that are subject to a national cap and trade program. Requires the Administrator to identify the industrial sectors eligible to receive emission allowances under this Act based on specified criteria that includes: (1) the greenhouse gas intensity of the domestic production; and (2) the potentional for greater foreign sourcing of production or services and the effect of international competition on domestic production.

Sets forth calculations for determining the quantity of emission allowances to be distributed by the Administrator under this Act for a calendar year to an owner or operator based on a direct compliance allowance factor and an indirect carbon allowance factor accounting for emissions intensity and electricity efficiency. Requires the Administrator to differentiate between iron and steel manufacturing facilities using integrated iron and steelmaking technologies and facilities using electric arc furnace technologies.

Requires the Administrator to report to Congress biennially on the carbon leakage of domestic energy-intensive industrial manufacturers and the effectiveness of the emission allowances distributed under this Act.

Directs the Administrator to reduce or terminate the distribution of emission allowances under this Act if the President determines that international governmental activities to reduce global greenhouse gas emissions have substantially mitigated or rendered insignificant: (1) the competitive disadvantage to U.S. manufacturers; and (2) the carbon leakage and related diversion of production to foreign facilities.
answer:
To distribute emission allowances under a domestic climate policy to facilities in certain domestic energy-intensive industrial sectors to prevent an increase in greenhouse gas emissions by manufacturing facilities located in countries without commensurate greenhouse gas regulation, and for other purposes.