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.

Earned Income Tax Credit Simplification Act of 2005 - Amends provisions of the Internal Revenue Code relating to the earned income tax credit to: (1) allow certain married taxpayers filing separate returns and residing with a dependent child to claim such credit; (2) allow certain taxpayers residing in a household with a qualifying child to claim the credit independently as a taxpayer without a qualifying child; (3) eliminate provisions denying the credit for individuals with excessive investment income; and (4) require aliens claiming the credit to have a social security number authorized for employment purposes.
A bill to amend the Internal Revenue Code of 1986 to simplify the earned income tax credit eligibility requirements regarding filing status, presence of children, investment income, and work and immigrant status.

Amends the Internal Revenue Code to: (1) extend through 2016&nbsp;the special depreciation allowance for business assets (bonus depreciation), and (2) increase the limitation on the election to accelerate the alternative minimum tax credit in lieu of bonus depreciation for 2015 and 2016.
A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2015 and 2016, and for other purposes.

Amends the Internal Revenue Code (IRC) to provide for an underserved community jet access credit for an eligible small carrier equal to ten percent of the qualified investment in qualified regional jet aircraft.  Provides for a reduced passenger tax rate on rural domestic flights. 
Amends IRC provisions relating to complete liquidations of subsidiaries to provide that if a corporation receives a distribution from a regulated investment company or a real estate investment trust which is considered as being in complete liquidation of such company or trust, then, notwithstanding other specified IRC provisions, such corporation shall recognize and treat as a dividend from such company or trust an amount equal to the deduction for dividends paid allowable to such company or trust by reason of such distribution.

A bill to amend the Internal Revenue Code of 1986 to provide an investment credit to promote the availability of jet aircraft to underserved communities, to reduce the passenger tax rate on rural domestic flight segments, and for other purposes.

