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.
Input: NAFTA-Impacted Communities Relief Act - Amends the Internal Revenue Code to: (1) provide for the designation of communities as impacted by the North American Free Trade Agreement (NAFTA) based upon job loss and unemployment resulting from NAFTA; (2) allow employers in such NAFTA-impacted communities a business tax credit for up to 8.5 percent of wages paid to employees; (3) increase depreciation expensing levels for business assets located in NAFTA-impacted communities; and (4) direct the Secretary of Labor to provide grants to States containing NAFTA-impacted communities for education and job training assistance.
Output:
To amend the Internal Revenue Code of 1986 to provide tax incentives and job training grants for communities affected by the migration of businesses and jobs to Canada or Mexico as a result of the North American Free Trade Agreement.