Detailed Instructions: 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: Exempts an organization from income tax if it is created by a State to provide property and casualty insurance coverage for property for which such coverage is otherwise unavailable.
A:
To amend the Internal Revenue Code of 1986 to exempt from income tax State-created organizations providing property and casualty insurance for property for which such coverage is otherwise unavailable.