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.

Amends the Internal Revenue Code to reduce the rate of the individual and corporate capital gains tax on the sale or exchange of stock of qualified domestic manufacturers. Provides for indexing the basis of such stock which has been held for more than three years.
To amend the Internal Revenue Code of 1986 to reduce the capital gains tax on stock of domestic corporations engaged in manufacturing and to index the basis of such stock for inflation.