Productivity, Opportunity, and Prosperity Act of 2001

Productivity, Opportunity, and Prosperity Act of 2001 - Amends the Internal Revenue Code to: (1) allow a credit to an employer for qualified remedial education expenses provided to an employee; (2) allow a small business digital divide credit; (3) double from 50 percent to 100 percent the exclusion for gain from the sale or exchange of qualified small business stock held more than five years; (4) repeal the minimum tax preference for the exclusion for incentive stock options; and (5) provide for a three-year depreciable life for any semiconductor manufacturing equipment.