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.

Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of&nbsp;account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make&nbsp;comparable contributions to a dependent savings account for all participating employees. 
Dependent Care Savings Account Act of 2014

Timber Management Improvement Act of 1993 - Directs the Secretaries of Agriculture and of the Interior, acting through the Forest Service and the Bureau of Land Management, respectively, to prepare a report displaying the yields and costs (financial and environmental) of timber management investment opportunities for Federal lands in the States of California, Oregon, and Washington.  Requires both Secretaries to establish advisory boards to review and comment on the investments examined. 
Amends the Cooperative Forest Assistance Act of 1978 to allocate appropriations for private forest lands in the States of California, Oregon, and Washington to further second growth management of timber resources to offset the expected decline in timber harvests from Federal lands as a result of listing the northern spotted owl as a threatened species under the Endangered Species Act of 1973.  Requires financial assistance to be concentrated in those counties containing Federal lands designated as habitat conservation areas for the purposes of the protection and recovery of the northern spotted owl. 
Amends specified Federal law (the Knutson-Vandenberg Act) to assure that amounts from the fund established by such Act are available for timber management investments on Federal lands consistent with the Act's original intent.
Timber Management Improvement Act of 1993

Radio Spectrum Inventory Act - Amends the National Telecommunications and Information Administration Organization Act to require the National Telecommunications and Information Administration (NTIA) and the Federal Communications Commission (FCC) to: (1) create and maintain an inventory of each radio spectrum band of frequencies listed in the United States Table of Frequency Allocations from 225 megahertz to, at a minimum, 3.7 gigahertz, and to 10 gigahertz unless the NTIA and the FCC determine that the burden of expanding the inventory outweighs the benefit; (2) create a portal or website to make the inventory available to the public; and (3) report to Congress. 

Requires a report by the NTIA and FCC to Congress on which spectrum, if any, should be reallocated or otherwise made available for shared access.

 Creates exceptions to the inventorying, public disclosure, and reporting requirements of this Act, including exceptions relating to: (1) national security, homeland security, and public safety; and (2) confidential and proprietary information.

Show your work and conclude with the exact phrasing "Therefore, the final answer is [answer]." where [answer] is just the final number or expression that solves the problem.
user
To require an inventory of radio spectrum bands managed by the National Telecommunications and Information Administration and the Federal Communications Commission.

