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.

[Q]: Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment ofaccount distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to makecomparable contributions to a dependent savings account for all participating employees.
[A]: Dependent Care Savings Account Act of 2014

[Q]: Empowering Our Local Communities Act of 2007 - Amends the federal criminal code to impose a minimum mandatory prison term of five years and a maximum term of 40 years on any illegal alien who commits manslaughter while operating a motor vehicle under the influence of alcohol.

Amends the Immigration and Nationality Act to impose criminal penalties on individuals present in the United States in violation of immigration laws.

Requires the Department of Homeland Security to continue to operate and implement the Institutional Removal Program for the identification and removal from the United States of criminal aliens. Requires such program to be extended to all states. Authorizes states to detain criminal aliens after the completion of their prison sentences to effectuate their transfer to federal custody.

Authorizes appropriations for the training of state and local government officers or employees to perform certain functions of a federal immigration officer.
[A]: To amend title 18, United States Code, to provide Federal penalties for certain killings by illegal aliens, and for other purposes.

[Q]: Charitable Giving Partnership Act - Amends the Housing and Community Development Act of 1974 to authorize the use of specified community development block grant amounts provided for non-metropolitan or non-urban areas to supplant State revenues lost under a State income tax credit for contributions to certain organizations providing assistance to low-income or homeless persons.
[A]:
Charitable Giving Partnership Act