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 Tax Relief and Retirement Restoration Act of 2010 - Amends the Internal Revenue Code to permit until December 31, 2010, penalty-free distributions from an individual retirement account (IRA) or a qualified employer plan for the purpose of making loans to a small business to purchase depreciable property to be used by such business or for employee salaries or wages (other than for bonuses). Requires such loans to be repaid to the IRA within five years.
A:
To amend the Internal Revenue Code of 1986 to allow loans from certain retirement plans for the payment of certain small business expenses.