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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.

COBRA Enhancement and Health Care Relief Act of 2006 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, the Internal Revenue Code, and related federal law provisions to extend from 18 to 36 months the period during which employees and other individuals whose group health care coverage has terminated can continue such coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (known as COBRA continuation coverage).

Amends the Internal Revenue Code to: (1) allow individual taxpayers a tax credit for the cost of COBRA continuation coverage; (2) provide for advance payments of such credit to cover current COBRA continuation coverage premiums; and (3) increase tax rates for individuals with adjusted gross incomes over $500,000 ($1 million for married taxpayers filing joint tax returns).
Output:
To amend the COBRA continuation Act provisions to extend COBRA continuation coverage from 18 months to 36 months, to provide a tax credit for the cost of such coverage, and to reduce the income tax rate reduction for families with incomes of more than a million dollars.