,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cbia  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #ac1 
#bjbj,mr4 ,roberts 7for himself and ,mr4
 ,coons7 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 #bjbj4  #b4 ,definitions ,in   
this ,act-- 7#a7 the terms              
,administration and ,administrator mean 
the ,small ,business ,administration and
 the ,administrator thereof1            
respectively2  7#b7 the term            
,commissioner means the ,commissioner of
 ,internal ,revenue2  7#c7 the term     
,export ,assistance ,center has the     
meaning given the term in section #bb of
 the ,small ,business ,act 7#ae         

,u4,s4,c4 #fdi72  7#d7 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    
7#e7 the term small business development
 center means a small business          
development center described in section 
#ba of the ,small ,business ,act 7#ae   
,u4,s4,c4 #fdh72  7#f7 the term         
veterans' business outreach center means
 a veterans' business outreach center   
described in section #cb of the ,small  
,business ,act 7#ae ,u4,s4,c4 #feg;b72  
and  7#g7 the term women's business     
center means a women's business center  
described in section #bi of the ,small  
,business ,act 7#ae ,u4,s4,c4 #fef74    
#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     
those 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     
those materials available to-- 7,a7     
business development programs           
administered by the ,administration1    
including women's business centers1     
veterans' business outreach centers1 and
 ,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 programs administered by   
the ,administration1 including          
universities1 nonprofit organizations1  
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 ,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 those 
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,t71 by 
striking and at the end2  7#b7 in the   
first subparagraph designated as        
subparagraph 7,u71 by striking the      
period at the end and inserting a       
semicolon2  7#c7 by redesignating the   
second subparagraph designated as       
subparagraph 7,u7 as subparagraph 7,v72 
7#d7 in subparagraph 7,v71 as so        
redesignated1 by striking the period at 
the end and inserting 2 and2 and  7#e7  
by adding at the end the following3     
7,w7 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