,,ii  #aaeth ,,congress  #ast ,session  
,s4 #fej  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #ae1         
#bjag,mr4 ,coons 7for himself and ,mr4  
,roberts7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,small ,business and  
,entrepreneurship  ,a ,,bill  ,to amend 
the ,small ,business ,act to expand tax 
credit education and training for small 
businesses that engage in research and  
development1 and for other purposes4    
#a4 ,short title ,this ,act may be cited
 as the ,support ,small ,business ,r  ,d
 ,act of #bjag4  #b4 ,definitions ,in   
this ,act--  7#a7 the term              
,administrator means the ,administrator 
of the ,small ,business ,administration2
  7#b7 the term ,commissioner means the 
,commissioner of ,internal ,revenue2    
7#c7 the term small business concern has
 the meaning given the term in section  
#c of the ,small ,business ,act 7#ae    
,u4,s4,c4 #fcb72 and  7#d7 the term     
small business development center means 

a center described in section #ba of the
 ,small ,business ,act 7#ae ,u4,s4,c4   
#fdh74  #c4 ,,sba and ,,irs partnerships
 ,beginning not later than #ahj days    
after the date of enactment of this     
,act1 the ,administrator1 in            
consultation with the ,commissioner1    
shall develop partnership agreements    
that--  7#a7 provide for the development
 of-- 7,a7 basic training1 including    
in-person or modular training sessions1 
relating to ,federal income tax credits 
that benefit small business concerns and
 startups1 especially credits for       
research and experimentation2 and  7,b7 
informational materials relating to such
 credits1 including ,internal ,revenue  
,service guidance documents2  7#b7      
provide the basic training and          
informational materials developed under 
paragraph 7#a7-- 7,a7 through electronic
 resources1 including ,internet-based   
webinars2 and  7,b7 at physical         
locations1 including small business     
development centers2 and  7#c7 make such

 materials available to--  7,a7 business
 development programs administered by   
the ,small ,business ,administration1   
including women's business centers1     
,veterans ,business ,outreach ,centers1 
and ,u4,s4 ,export ,assistance ,centers1
 and nonprofit research partners such as
 the ,service ,corps of ,retired        
,executives authorized under section    
#h7;b77#a77;,b7 of the ,small ,business 
,act 7#ae ,u4,s4,c4 #fcg7;b77#a77;,b772 
and  7,b7 business development entities 
that partner with ,small ,business      
,administration programs1 including     
universities1 nonprofits1 business      
incubators1 and business accelerators4  
#d4 ,reporting ,requirement ,not later  
than #ahj days after the date of        
enactment of this ,act1 the             
,administrator1 in consultation with the
 ,commissioner1 shall submit to         
,congress a report describing how the   
,small ,business ,administration and the
 ,internal ,revenue ,service will--     
7#a7 provide outreach and educational   

materials to small business concerns1   
businesses of medium size1 and startups 
regarding section #da7;h7 of the        
,internal ,revenue ,code of #aihf1 as   
amended by section #aba of the          
,protecting ,americans from ,tax ,hikes 
,act of #bjae2 and  7#b7 help and       
encourage tax advisors to educate such  
businesses about the important          
amendments made by such ,act to section 
#da of such ,code4  #e4 ,small ,business
 ,development ,centers ,section         
#ba7;c77#c7 of the ,small ,business ,act
 7#ae ,u4,s4,c4 #fdh7;c77#c77 is        
amended-- 7#a7 in subparagraph 7,s71 by 
striking and at the end2  7#b7 in       
subparagraph 7,t71 by striking the      
period at the end and inserting 2 and2  
and  7#c7 by adding at the end the      
following3  7,u7 in conjunction with the
 ,internal ,revenue ,service1 providing 
informational materials1 education1 and 
basic training--  7i7 to small business 
concerns relating to ,federal income tax
 credits available under the ,internal  

,revenue ,code of #aihf1 including--    
7,i7 credits available to businesses    
generally2 and  7,,ii7 credits available
 to small business concerns and startups
 specifically1 especially credits for   
research and experimentation2 and  7ii7 
which may be delivered-- 7,i7 in person2
 or  7,,ii7 through an ,internet        
website4  4