Definition: 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.
Input: Amends the Internal Revenue Code to allow a refundable tax credit for wetland restoration, conservation, and easement expenses for any taxable year. Prescribes formulae for the determination of the three elements of such credit.
Output:
A bill to amend the Internal Revenue Code of 1986 to allow a refundable tax credit for wetland restoration and conservation expenses.