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.
Problem:American Opportunity Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow a refundable tax credit for higher education expenses up to $4,000.
Solution:
To amend the Internal Revenue Code of 1986 to allow individuals a refundable credit for higher education expenses.