Teacher: 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.
Teacher: Now, understand the problem? If you are still confused, see the following example:
Amends the Water Resources Development Act of 1999 to: (1) authorize appropriations for FY 1999 through 2009 for implementation of a long-term resource monitoring program with respect to the Upper Mississippi River Environmental Management Program (currently, such funding is designated for a program for the planning, construction, and evaluation of measures for fish and wildlife habitat rehabilitation and enhancement); (2) authorize the Secretary of the Army to carry out modifications to the navigation project for the Delaware River, Pennsylvania and Delaware, if such project as modified is technically sound, environmentally (currently, economically) acceptable, and economically justified; (3) subject certain previously deauthorized water resources development projects to the seven-year limitation governing project deauthorizations under the Act, with the exception of such a project for Indian River County, Florida; (4) except from a certain schedule of the non-Federal cost of the periodic nourishment of shore protection projects constructed after December 31, 1999, those projects for which a District Engineer's Report has been completed by such date; (5) require that the project cooperation agreement for the Comite River Diversion Project for flood control include a provision that specifies that any reduction in the non-Federal share that results from certain modifications be credited toward the share of project costs to be paid by the Amite River Basin Drainage and Water Conservation District; (6) allow the Secretary to provide additional compensation to Chesapeake City, Maryland (currently, to the City of Chesapeake, Maryland) for damage to its water supply resulting from the Chesapeake and Delaware Canal Project; (7) provide for the submission of certain reports on water resources development projects by the Secretary, notwithstanding Federal reporting termination provisions; and (8) authorize and provide for an authorization of appropriations for the existing program for the safety and operations expenses of the Federal Railroad Administration, and make available for obligation funds currently appropriated for such program.
Solution: To make technical corrections to the Water Resources Development Act of 1999.
Reason: This Bill makes corrections to the Water Resources Development Act of 1999, hence the generated title is correct.

Now, solve this instance: United States-Flag Merchant Marine Revitalization Act of 1999 - Amends the Merchant Marine Act, 1936 to add to the list of vessels for which a capital construction fund may be established vessels that are for operation in oceangoing domestic trade between two coastal points in the United States or in support of operations conducted on the Outer Continental Shelf.
Redefines "eligible vessel" to eliminate references to being constructed or reconstructed in the United States. Revises the definition of "qualified vessel" to: (1) add references to such trade and operations; and (2) mandate an agreement with the Secretary of Commerce. (Current law mandates an agreement with the Secretary of Commerce regarding fisheries vessels and with the Secretary of Transportation regarding all other vessels.) Removes the definition of "noncontiguous trade."
Removes references to containers from provisions requiring that, in order for a withdrawal for a barge or container to be a qualified withdrawal (and except to the extent provided in regulations), the barge or container must have been constructed in the United States. Adds containers and trailers that are part of an eligible vessel's complement to the definition of "vessel."
Defines "foreign commerce" and "foreign trade."
Adds as qualified withdrawals from such funds payments that reduce the principal amount of a qualified lease of a qualified vessel or container that is part of an eligible vessel's complement. Adds references to payments to reduce the principal amount of any qualified lease to provisions regulating the tax treatment of qualified withdrawals. Defines "qualified lease" as any lease with a term of at least five years.
Adds the amount elected for deposit under specified provisions of the Tariff Act of 1930 to the list of amounts, the sum of which is the limit on deposits to a fund in any taxable year. Includes that amount in the capital account. Allows deposits in excess of the limit if a change in taxable income for a prior taxable year is such that a deposit could have been made for that prior year.
Modifies: (1) the contents of the capital gain and ordinary income accounts; (2) the tax treatment of nonqualified withdrawals from the capital gain account; (3) requirements regarding the tax rate on nonqualified withdrawals; and (4) requirements regarding unqualified withdrawal interest payable under specified provisions of the Internal Revenue Code.
Allows amounts in such funds to be invested in income-producing assets (including accounts receivable) approved by the Secretaries of Commerce (for fishing vessels) or Transportation (for all other vessels).
Amends the Internal Revenue Code to deem withdrawals qualified if they are for payments that reduce the principal of a qualified lease of a qualified vessel or container that is part of an eligible vessel's complement. Allows, if a qualified withdrawal is made from the ordinary income or capital gain accounts and used to reduce such principal, a reduction in the basis of vessels, barges, and containers owned by the person maintaining the fund.
Adds the amount elected for deposit under specified provisions of the Tariff Act of 1930 to the list of amounts, the sum of which is the limit on deposits to a fund in any taxable year.
Modifies the contents of the capital account.
Allows deposits in excess of the limit if a change in taxable income for a prior taxable year is such that a deposit could have been made for that prior year.
Modifies: (1) the contents of the capital gain and ordinary income accounts; (2) the tax treatment of nonqualified withdrawals from the capital gain account; (3) requirements regarding the tax rate on nonqualified withdrawals; and (4) requirements regarding unqualified withdrawal interest payable under specified provisions of the Code.
Allows amounts in such funds to be invested in income-producing assets (including accounts receivable) approved by the Secretaries of Commerce (for fishing vessels) or Transportation (for all other vessels).
Modifies requirements regarding qualified withdrawals and containers that are part of the complement of a qualified vessel.
Links definitions in related provisions of the Merchant Marine Act, 1936 to definitions in related provisions of the Internal Revenue Code.
Removes provisions relating to marine capital construction funds from provisions regarding the determination of the alternative minimum taxable income of a corporation.
Amends the Tariff Act of 1930 to allow the owner or master of a vessel, documented under U.S. laws to engage in foreign or coasting trade, that has purchased equipment or repairs in a foreign country to deposit the ad valorem duty on the value of the equipment or repairs in a capital construction fund rather than paying them to the Secretary of the Treasury.
Student:
United States-Flag Merchant Marine Revitalization Act of 1999