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: Healthcare Enhancement for Local Public Safety Retirees Act of 2005 or the HELPS Retirees Act of 2005 - Amends the Internal Revenue Code to allow retired public safety officers to elect an annual exclusion from gross income up to $5,000 for distributions from governmental retirement plans for the payment of accident or health insurance or long-term care insurance.
Output:
To amend the Internal Revenue Code of 1986 to permit tax-free distributions from governmental retirement plans for premiums for health and long-term care insurance for public safety officers.