Instructions: 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: This bill amends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to expand the categories of interest-related dividends for which a tax exemption is allowed.
Output:
To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies.