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.
Problem:Small Business Research and Experimentation Simplification Act of 2009 - Amends the Internal Revenue Code to allow small business employers with an average of 500 or fewer employees in a calendar year a partially refundable tax credit for 20% of their research expenditures. Terminates such credit after 2015.

Requires the Comptroller General to report to Congress by June 30, 2015, on an analysis of the usefulness and effectiveness of any recommended changes in the research tax credit allowed by this Act.
Solution:
To amend the Internal Revenue Code of 1986 to provide a simplified research tax credit for small businesses.