I 

115TH CONGRESS 

1ST SESSION H. R. 1543 

To amend the Small Business Act to expand tax credit education and training 

for small businesses that engage in research and development, and for 

other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 15, 2017 

Mr. KELLY of Pennsylvania (for himself and Mr. KIND) introduced the following bill; which was referred to the Committee on Ways and Means, 

and in addition to the Committee on Small Business, for a period to be 

subsequently determined by the Speaker, in each case for consideration 

of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Small Business Act to expand tax credit 

education and training for small businesses that engage 

in research and development, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Support Small Busi5 ness R & D Act of 2017’’. 

6 SEC. 2. DEFINITIONS. 

7 In this Act— 


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1 (1) the term ‘‘Administrator’’ means the Ad2 ministrator of the Small Business Administration; 

3 (2) the term ‘‘Commissioner’’ means the Com4 missioner of Internal Revenue; 

5 (3) the term ‘‘small business concern’’ has the 

6 meaning given the term in section 3 of the Small 

7 Business Act (15 U.S.C. 632); and 

8 (4) the term ‘‘small business development cen9 ter’’ means a center described in section 21 of the 

10 Small Business Act (15 U.S.C. 648). 

11 SEC. 3. SBA AND IRS PARTNERSHIPS. 

12 Beginning not later than 180 days after the date of 

13 enactment of this Act, the Administrator, in consultation 

14 with the Commissioner, shall develop partnership agree15 ments that— 

16 (1) provide for the development of— 

17 (A) basic training, including in-person or 

18 modular training sessions, relating to Federal 

19 income tax credits that benefit small business 

20 concerns and startups, especially credits for re21 search and experimentation; and 

22 (B) informational materials relating to 

23 such credits, including Internal Revenue Service 

24 guidance documents; 


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1 (2) provide the basic training and informational 

2 materials developed under paragraph (1)— 

3 (A) through electronic resources, including 

4 Internet-based webinars; and 

5 (B) at physical locations, including small 

6 business development centers; and 

7 (3) make such materials available to— 

8 (A) business development programs admin9 istered by the Small Business Administration, 

10 including women’s business centers, Veterans 

11 Business Outreach Centers, and U.S. Export 

12 Assistance Centers, and nonprofit research 

13 partners such as the Service Corps of Retired 

14 Executives authorized under section 8(b)(1)(B) 

15 of the Small Business Act (15 U.S.C. 

16 637(b)(1)(B)); and 

17 (B) business development entities that 

18 partner with Small Business Administration 

19 programs, including universities, nonprofits, 

20 business incubators, and business accelerators. 

21 SEC. 4. REPORTING REQUIREMENT. 

22 Not later than 180 days after the date of enactment 

23 of this Act, the Administrator, in consultation with the 

24 Commissioner, shall submit to Congress a report describVerDate Sep 11 2014 01:02 Mar 21, 2017 Jkt 069200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1543.IH H1543

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1 ing how the Small Business Administration and the Inter2 nal Revenue Service will— 

3 (1) provide outreach and educational materials 

4 to small business concerns, businesses of medium 

5 size, and startups regarding section 41(h) of the In6 ternal Revenue Code of 1986, as amended by section 

7 121 of the Protecting Americans from Tax Hikes 

8 Act of 2015; and 

9 (2) help and encourage tax advisors to educate 

10 such businesses about the important amendments 

11 made by such Act to section 41 of such Code. 

12 SEC. 5. SMALL BUSINESS DEVELOPMENT CENTERS. 

13 Section 21(c)(3) of the Small Business Act (15 

14 U.S.C. 648(c)(3)) is amended— 

15 (1) in subparagraph (S), by striking ‘‘and’’ at 

16 the end; 

17 (2) in subparagraph (T), by striking the period 

18 at the end and inserting ‘‘; and’’; and 

19 (3) by adding at the end the following: 

20 ‘‘(U) in conjunction with the Internal Revenue 

21 Service, providing informational materials, edu22 cation, and basic training— 

23 ‘‘(i) to small business concerns relating to 

24 Federal income tax credits available under the 

25 Internal Revenue Code of 1986, including— 


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1 ‘‘(I) credits available to businesses 

2 generally; and 

3 ‘‘(II) credits available to small busi4 ness concerns and startups specifically, es5 pecially credits for research and experi6 mentation; and 

7 ‘‘(ii) which may be delivered— 

8 ‘‘(I) in person; or 

9 ‘‘(II) through an Internet website.’’. 

Æ 


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