Definition: 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.
Input: TABLE OF CONTENTS:
Title I: Incremental Investment Tax Credit for Productive
Property
Title II: Increase in Expensing for Productive Property
Small Business Enhancement Act of 1993 -
Title I: Incremental Investment Tax Credit for Productive Property
- Amends the Internal Revenue Code to allow small businesses a general investment credit for new productive property which is used as an integral part of manufacturing, production, or extraction, or which is a motor vehicle.
Title II: Increase in Expensing for Productive Property
- Increases the deduction limit for expensing such productive property. Makes medium-sized companies eligible for such deduction. Excludes such deduction from the minimum tax.
Output:
Small Business Enhancement Act of 1993