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: Small Business Jobs Credit Act of 2001 - Amends the Internal Revenue Code to include a "qualified small business employee" (an employee who is either hired by a qualified small business located in a development zone or who is hired by a qualified small business and who lives in such a zone) as a member of a targeted group for purposes of computing the work opportunity credit.
A:
To amend the Internal Revenue Code of 1986 to expand the work opportunity tax credit for small business jobs creation.