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.
Input: Amends the Internal Revenue Code to allow penalty-free distributions from certain retirement plans to pay for the repair or replacement of qualified disaster-damaged property.
Output:
To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from certain retirement plans for the repair or replacement of certain property damaged in a Presidentially-declared disaster.