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]: 1995 Franklin Delano Roosevelt Commemorative Coin Act - Directs the Secretary of the Treasury to issue commemorative one-dollar silver coins bearing a likeness of Franklin Delano Roosevelt. 
Requires the Secretary to distribute proceeds from surcharges ($10 per coin) in equal allocations to:  (1) the National Park Foundation Restricted Account for the Franklin Delano Roosevelt Memorial; and (2) the National Park Service Restricted Construction Account for the Franklin Delano Roosevelt Memorial.
[A]: 1995 Franklin Delano Roosevelt Commemorative Coin Act


[Q]: Juvenile Justice Improvement Act of 2009 - Amends the Juvenile Justice and Delinquency Prevention Act of 1974 to: (1) revise and add definitions under such Act relating to the treatment of juveniles held in custody while awaiting trial for criminal offenses; (2) require state plans under such Act to separate juveniles from the adult prison population, monitor for and eliminate the use of dangerous practices, unnecessary isolation, unnecessary room time, and unreasonable restraint for holding juveniles in custody, and provide training of prison staff on techniques for effective behavior management of juvenile offenders; (3) provide incentive grants to states to adopt programs for the mental health treatment needs of juveniles in custody and for the placement of such juveniles in the least restrictive detention or correctional settings; and (4) prohibit the placement of juveniles who have not been charged with adult criminal offenses in secure detention or correctional facilities.
[A]: To amend the Juvenile Justice and Delinquency Prevention Act of 1974 with respect to juveniles who have committed offenses, and for other purposes.


[Q]: Amends the Internal Revenue Code to establish special individual retirement accounts that are nondeductible.  Makes such accounts nontaxable if earnings on contributions are held for at least five years.  Applies the early withdrawal penalty to distributions made before the end of the five year-period.
[A]:

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 amend the Internal Revenue Code of 1986 to permit nondeductible tax-free individual retirement accounts.


