Q: 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.
Generating Reinvestment Opportunities with America's Small Businesses Act of 2009 or the GROW America's Small Businesses Act of 2009 - Amends the Internal Revenue Code to: (1) allow certain small businesses (generally, businesses with $12 million or less in gross receipts for a taxable year) to defer payment of income tax by making four equal installments over a specified two-year period; (2) extend such deferral period to three years for small businesses that increase employment and maintain salary levels of employees called to duty as members of the Ready Reserve/National Guard; and (3) establish tax-exempt GROW Accounts to provide financing and tax relief for such small businesses.

Requires the Comptroller General to study and report to Congress on the applicability and impact of this Act.
A:
To amend the Internal Revenue Code of 1986 to allow certain small businesses to defer payment of tax.