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.

Amends Internal Revenue Code provisions concerning the accelerated cost recovery system to provide that the alternative depreciation system shall be used for tangible property leased to a foreign person or entity.
To amend the Internal Revenue Code of 1986 to enhance the competitiveness of the United States leasing industry.