Given the task definition and input, reply with output. 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.

Higher Education and Learning Promotion Act - Amends the Internal Revenue Code to establish nontaxable education investment accounts which shall permit annual contributions of not more than $1,500 for the account holder's qualified higher education costs. Subjects account distributions used for nonqualifying purposes to taxation, including an additional ten percent tax. Sets forth related reporting requirements.
Makes the employer-provided educational assistance program exclusion permanent.
Excludes from gross income distributions from a qualified state tuition program used for qualified higher education expenses (including room and board).
Higher Education and Learning Promotion Act