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.
Input: Boat Building Investment Act of 1998 - Amends the Internal Revenue Code to allow a personal tax credit (20 percent of the cost, $10 million maximum) for the purchase of a new U.S.-made luxury yacht.
Sets forth credit recapture rules upon disposition or registration or maintenance outside the United States.
Directs the Secretary of Commerce to establish a grant program to: (1) encourage persons outside the United to purchase such yachts; and (2) train yacht workers. Authorizes appropriations.
Output:
Boat Building Investment Act of 1998