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 State Mandated Health Insurance Assistance Act of 2003 - Amends the Internal Revenue Code to establish, in the case of a qualified small employer, a limited employee health insurance expenses credit.
A:
A bill to amend the Internal Revenue Code of 1986 to provide for a tax credit for small employer-based health insurance coverage in States in which such coverage is mandated, and for other purposes.