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 fol-
lowing 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 con-
cerned 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Support Small Busi-
ness R & D Act of 2017’’. 
SEC. 2. DEFINITIONS. 
In this Act— 
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(1) the term ‘‘Administrator’’ means the Ad-
ministrator of the Small Business Administration; 
(2) the term ‘‘Commissioner’’ means the Com-
missioner of Internal Revenue; 
(3) the term ‘‘small business concern’’ has the 
meaning given the term in section 3 of the Small 
Business Act (15 U.S.C. 632); and 
(4) the term ‘‘small business development cen-
ter’’ means a center described in section 21 of the 
Small Business Act (15 U.S.C. 648). 
SEC. 3. SBA AND IRS PARTNERSHIPS. 
Beginning not later than 180 days after the date of 
enactment of this Act, the Administrator, in consultation 
with the Commissioner, shall develop partnership agree-
ments that— 
(1) provide for the development of— 
(A) basic training, including in-person or 
modular training sessions, relating to Federal 
income tax credits that benefit small business 
concerns and startups, especially credits for re-
search and experimentation; and 
(B) informational materials relating to 
such credits, including Internal Revenue Service 
guidance documents; 
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(2) provide the basic training and informational 
materials developed under paragraph (1)— 
(A) through electronic resources, including 
Internet-based webinars; and 
(B) at physical locations, including small 
business development centers; and 
(3) make such materials available to— 
(A) business development programs admin-
istered by the Small Business Administration, 
including women’s business centers, Veterans 
Business Outreach Centers, and U.S. Export 
Assistance Centers, and nonprofit research 
partners such as the Service Corps of Retired 
Executives authorized under section 8(b)(1)(B) 
of 
the 
Small 
Business 
Act 
(15 
U.S.C. 
637(b)(1)(B)); and 
(B) business development entities that 
partner with Small Business Administration 
programs, including universities, nonprofits, 
business incubators, and business accelerators. 
SEC. 4. REPORTING REQUIREMENT. 
Not later than 180 days after the date of enactment 
of this Act, the Administrator, in consultation with the 
Commissioner, shall submit to Congress a report describ-
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ing how the Small Business Administration and the Inter-
nal Revenue Service will— 
(1) provide outreach and educational materials 
to small business concerns, businesses of medium 
size, and startups regarding section 41(h) of the In-
ternal Revenue Code of 1986, as amended by section 
121 of the Protecting Americans from Tax Hikes 
Act of 2015; and 
(2) help and encourage tax advisors to educate 
such businesses about the important amendments 
made by such Act to section 41 of such Code. 
SEC. 5. SMALL BUSINESS DEVELOPMENT CENTERS. 
Section 21(c)(3) of the Small Business Act (15 
U.S.C. 648(c)(3)) is amended— 
(1) in subparagraph (S), by striking ‘‘and’’ at 
the end; 
(2) in subparagraph (T), by striking the period 
at the end and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(U) in conjunction with the Internal Revenue 
Service, providing informational materials, edu-
cation, and basic training— 
‘‘(i) to small business concerns relating to 
Federal income tax credits available under the 
Internal Revenue Code of 1986, including— 
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‘‘(I) credits available to businesses 
generally; and 
‘‘(II) credits available to small busi-
ness concerns and startups specifically, es-
pecially credits for research and experi-
mentation; and 
‘‘(ii) which may be delivered— 
‘‘(I) in person; or 
‘‘(II) through an Internet website.’’. 
Æ 
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