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 Opportunity and Growth Act of 2003 - Amends the Internal Revenue Code to provide that the tax imposed on the recognition of built-in gain by an S corporation shall not apply to the extent such gain is reinvested in the business.
Solution:
To amend the Internal Revenue Code of 1986 to provide that the tax on recognized built-in gain of an S corporation shall not apply to amounts reinvested in the business.