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: Real Access to College Education Act of 2007 - Amends the Internal Revenue Code to allow individual taxpayers (and their spouses if a joint return is filed) a tax deduction from gross income for post-secondary educational expenses, including tuition and related expenses and room and board. Limits the annual amount of such deduction to $13,150, subject to an adjustment based on the taxpayer's modified adjusted gross income.
A:
To amend the Internal Revenue Code of 1986 to provide a deduction for the cost of attendance at an eligible educational institution.