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.
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Question: No Child Left Behind Improvement and Flexibility Act of 2004 - Amends the Elementary and Secondary Education Act of 1965 (ESEA) to revise certain requirements which were added by the No Child Left Behind Act of 2001, including ones relating to: (1) academic assessments and adequate yearly progress; (2) teacher qualifications; (3) special education students; and (4) rural schools.

Answer: To improve the accountability provisions of the part A of title I of the Elementary and Secondary Education Act of 1965, and for other purposes.

Question: Directs the Secretary of State to: (1) designate Iran's Revolutionary Guard Corps (IRGC) as a foreign terrorist organization, and (2) report to Congress on IRGC terrorist activities.

Answer: To direct the Secretary of State to designate Iran's Islamic Revolutionary Guard Corps Qods Force as a foreign terrorist organization, and for other purposes.

Question: Amends the Internal Revenue Code to allow decedent estates to base the value of qualified historic property on the net earnings of such property for estate and gift tax purposes. Defines "qualified historic property" as any building designated as a national historic landmark for at least 25 years prior to the death of a decedent and originally used for residential or farming purposes.

Answer:
A bill to amend the Internal Revenue Code of 1986 to provide that the value of certain historic property shall be determined using an income approach in determining the taxable estate of a decedent.