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.

Home Energy Affordability Tax Relief Act of 2008 or the HEATR Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers an income-based refundable tax credit for residential energy costs. Limits such credit to the lesser of 33% of such costs or $500.

Eliminates for major integrated oil companies: (1) the tax deduction for intangible drilling and development costs in taxable years in which the average price of crude oil is greater than $34.71 per barrel and the average price of natural gas is greater that $4.34 per 1,000 cubic feet; and (2) the tax credit for enhanced oil recovery costs in taxable years in which the average price of crude oil is greater than $34.71 per barrel. Denies such oil companies and certain producers or refiners of crude oil a foreign tax credit for payments to certain foreign countries or U.S. possessions from which they receive a specified economic benefit as a dual capacity taxpayer.
A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit against income tax to assist individuals with high residential energy costs, and for other purposes.

District of Columbia Government Revenue Bond Delegation Authority Act of 1994 - Amends the District of Columbia Self-Government and Governmental Reorganization Act (the Act) to allow the District of Columbia Council to authorize the issuance of revenue bonds, notes, or other obligations to borrow money to finance, undertakings by District agencies or authorities which operate pursuant to any enterprise fund and other qualified applicants in the areas of sports and entertainment complexes, parking and convention facilities, and elementary and secondary education facilities. 
Provides for the payment and securing of such bonds, notes, or obligations from available enterprise fund revenues and designated taxes. 
Authorizes the District Council to delegate to any agency or instrumentality of the District government its authority to issue taxable or tax-exempt revenue bonds, notes, or other obligations to borrow money to finance specified activities. 
Allows the issued revenue bonds, notes, or other obligations to create a security interest in certain District revenues, including but not limited to designated taxes, as additional security for their payment. 
Exempts such revenue bonds, notes, or other obligations from the provision that requires prior congressional approval of amounts being obligated or expended by officers or employees of the District government. 
Provides that fees or revenues to secure revenue bonds shall not be considered as general obligations of the District for purposes of limitations on borrowing and spending by the District government. 
Permits any Act of the District Council authorizing the issuance of general obligation bonds, general obligation notes, revenue bonds, notes, or other obligations to take effect on the date of enactment of such Act.
District of Columbia Government Revenue Bond Delegation Authority Act of 1994

Corporate Inverters Earnings Stripping Reform Act of 2014 - Amends the Internal Revenue Code to impose limitations on the tax deduction for interest paid by corporations which are designated as applicable entities (i.e., members of an expanded affiliated group which includes a surrogate foreign corporation which is not treated as a domestic corporation). Prohibits such an entity from claiming a tax deduction for interest that exceeds 25% of its adjusted taxable income and from carrying forward interest which is paid or accrued during the first year in which such entity becomes an applicable entity. Requires an applicable entity to file an annual application for an approval agreement (i.e., a prefiling, advance pricing, or other agreement involving a related-party transaction) with the Internal Revenue Service (IRS) during the 10-year period after it becomes an applicable entity. 

Corporate Inverters Earnings Stripping Reform Act of 2014

