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: Homeowner Disaster Relief Act of 2014 - Amends the Internal Revenue Code to exempt any qualified natural disaster distribution from the 10% penalty on premature distributions from tax-exempt retirement plans. Defines "qualified natural diasaster distribution" as a distribution from a retirement plan to an individual if: (1) such individual sustained an economic loss due to a federally-declared disaster, (2) the principal place of abode of such individual on thedisaster declaration date is in the disaster area, and (3) such distribution is made during the one-year period beginning on the disaster declaration date.
Output:
Homeowner Disaster Relief Act of 2014