Detailed 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.
Problem:Amends the Internal Revenue Code to exclude from the gross income of an employee covered under a high deductible health care plan a distribution from such employee's qualified retirement plan to fund a health savings account. Exempts such a distribution from the 10 percent penalty on early distributions from qualified retirement plans.
Solution:
To amend the Internal Revenue Code of 1986 to permit one-time, tax-free distributions from retirement plans to fund health savings accounts.