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.

Environmentally Advanced Technologies Research and Development Act - Establishes the Environmental Technology Export Revolving Fund to provide financial assistance for the adaptation and demonstration of U.S. environmental technologies to enhance exports to major international markets.
Environmentally Advanced Technologies Research and Development Act

Expand and Rebuild America's Schools Act of 2006 - Amends the Internal Revenue Code to allow a nonrefundable tax credit to holders of school construction bonds. Sets forth requirements for issues of school construction bonds, including that: (1) 95% of the proceeds of such bonds must be used to construct new elementary and secondary school facilities and provide equipment for such schools; (2) local education agencies must require private business contributions of not less than 10% of the proceeds of an issue; and (3) bonds must be used for schools which meet specified criteria relating to curriculum, the alleviation of classroom overcrowding, and student-teacher ratios. Provides for a national school construction bond limitation of $400 million in 2007 and 2008.
To amend the Internal Revenue Code of 1986 to encourage new school construction through the creation of a new class of bond.

Small Business Investment and Growth Act - Amends the Internal Revenue Code to establish a maximum small business tax rate on taxable small business income for S corporations.  Describes such income as taxable income of the taxpayer from the active conduct of an eligible trade or small business.  Requires each S corporation to establish a qualified retained earnings account.  Allows qualified distributions from such a qualified retained earnings account to the owners to enable the S corporation shareholder to pay income taxes.  Requires regulations to establish a presumption that distributions are to pay income taxes if such distributions do not exceed 34 percent of small business income.  Provides for an additional tax on nonqualified distributions.

Small Business Investment and Growth Act

