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: IRA Savings Opportunity Act of 1997 - Amends the Internal Revenue Code, with respect to retirement savings plans, to, among other things: (1) double income limitations; (2) permit a worker without an employer plan to contribute an additional $2,000 to a plan; and (3) allow a credit of 20 percent, subject to income limitations, for amounts which would otherwise be allowed as a qualified retirement deduction.
Output:
IRA Savings Opportunity Act of 1997