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]: Title II: Election to Expense United States Flag Vessels
- Permits, under the IRC, a taxpayer to elect to treat the cost of any vessel that is a qualified U. S. flag vessel as an expense which is not chargeable to its capital account.
Title III: Income Exclusion for Merchant Seamen
- Permits the income of certain merchant seaman to be excluded from gross income under IRC provisions permitting such exclusion for U.S. citizens or residents living abroad.
Title IV: Exemption from Alternative Minimum Tax
- Provides that the tentative minimum tax shall be zero for certain corporations which derive substantially all of their assets from the operation of U.S. flag vessels.
Title V: Conventions on United States-Flag Cruise Ships
- Eliminates the requirements that a cruise ship be U.S. registered and that all points of call be in the U.S. or its possessions in order to qualify for the deduction allowed for the attendance of a convention on a cruise ship.
[A]: National Security Sealift Enhancement Act of 1999

[Q]: American Research and Competitiveness Act of 2015 (Sec. 2) This bill revises and makes permanent after 2014 the research tax credit. The rate of such credit is modified to equal the sum of 20% of so much of the qualified research expenses for the taxable year as exceeds 50% of the average qualified research expenses for the three preceding taxable years, 20% of so much of the basic research payments for the taxable year as exceeds 50% of the average basic research payments for the three preceding taxable years, plus 20% of amounts paid by a business taxpayer to an energy research consortium for energy research. If a taxpayer has no qualified research expenses in any of the three preceding taxable years, the rate of the tax credit is reduced to 10% of current research expenses. The bill also provides that in the case of an eligible small business (i.e., a corporation whose stock is not publicly traded, a partnership, or a sole proprietorship with annual gross receipts not exceeding $50 million in a three-year period), the research credit may offset alternative minimum tax liability. (Sec. 3) The bill prohibits the entry of the budgetary effects of this Act on either PAYCO scorecard under the Statutory Pay-As-You-Go Act of 2010.
[A]: American Research and Competitiveness Act of 2015

[Q]: Authorizes the Secretary to end such a delay early upon determining that an adequate provider network has been established that will provide at least an equal level of insurance coverage as existed in the area affected by the termination on the date the Medicare+Choice organization informed the Secretary of its intention to terminate the contract.
Authorizes the Secretary and the Medicare+Choice organization terminating coverage to negotiate during the period of delay for a new contract that will enable the organization to continue coverage.
Extends the initial Medicare+Choice contract period from one year to three years.
Requires any Medicare+Choice organization contract to provide and pay for a written notice to enrollees at least 120 days before termination of the contract, together with a description of alternatives for obtaining benefits.
[A]:
Medicare HMO Protection Act of 1999