TASK DEFINITION: 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.
PROBLEM: Citizens' Tax Relief Act of 1994 - Amends the Internal Revenue Code to reduce the lowest rate of income tax imposed on taxpayers other than corporations.
Repeals the rule relating to determining the basis of property acquired from a decedent. Provides for determining such basis under rules applicable to gifts and transfers in trusts. Revises and reduces the current maximum capital gains tax on inherited property.
Allows an exclusion of gain from gross income from the sale of a principal residence acquired from a decedent.

SOLUTION: Citizens' Tax Relief Act of 1994

PROBLEM: Improved Workplace and Community Transition Training for Incarcerated Youth Offenders Act of 2005 - Amends the Higher Education Amendments of 1998 to authorize the Secretary of Education to establish performance objectives and reporting requirements necessary to assess program effectiveness for state correctional education agencies receiving grants for transition training for incarcerated youth offenders.

Requires grant applications to describe specific performance objectives and evaluation methods that the state agency will use, including: (1) specific and quantified student outcome measures that are referenced to outcomes for non-program participants with similar demographic characteristics; and (2) measures of program completion, knowledge and skill attainment, attainment of and success in employment, and recidivism. Requires descriptions of how the proposed programs will consider or utilize technology.

Directs each state agency receiving a grant to: (1) report annually to the Secretary on the results of the evaluations and additional performance objectives and on evaluation methods as necessary to document the attainment of performance objectives; and (2) expend on each participating eligible student for an academic year not more than the maximum federal Pell grant for such year, which shall be used for tuition, books, essential materials, and related services such as career development, substance abuse counseling, parenting skills training, and health education.

Makes youth offenders age 35 (currently, 25) or younger eligible for participation. Allows related services to continue for up to one year after release from confinement.

SOLUTION: A bill to provide grants to States for improved workplace and community transition training for incarcerated youth offenders.

PROBLEM: Mandatory IDEA Full-Funding Act - Amends the Individuals with Disabilities Education Act (IDEA) to revise and reauthorize part B programs of education of all children with disabilities. Authorizes appropriations in specified amounts for part B for FY 2005 through 2011 and thereafter. (Provides phased-in increases of funding designed to reach a promised 40 percent Federal share of funding by FY 2011.) Makes appropriations in specified amounts for part B for FY 2005 through 2011 and thereafter. Provides an exception to local educational agency (LEA) maintenance of effort requirements under part B.Repeals certain provisions relating to LEA treatment of Federal funds as local funds under part B.

SOLUTION:
To amend part B of the Individuals with Disabilities Education Act to provide full Federal funding of such part, to provide an exception to the local maintenance of effort requirements, and for other purposes.