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: Residential Solar Energy Tax Credit Act - Amends the Internal Revenue Code to allow a limited tax credit through tax year 2006 for residential solar energy property equal to the sum of: (1) 15 percent of the taxpayer's qualified photovoltaic property expenditures during the taxable year; and (2) 15 percent of the taxpayer's qualified solar water heating property expenditures during the same year.
A:
To amend the Internal Revenue Code of 1986 to allow a credit for residential solar energy property.