,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cbia  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #ac1 #bjbj,mr4
 ,rob]ts 7= himself & ,mr4 ,coons7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on ,small
 ,bus9ess & ,entrepr5eur%ip  ,a ,,bill  
,to am5d ! ,small ,bus9ess ,act to exp& 
tax cr$it education & tra9+ = small     
bus9esses t engage 9 rese>* &           
developm5t1 & = o!r purposes4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,support ,small ,bus9ess ,r  ,d ,act (  
#bjbj4  #b4 ,def9itions ,9 ?is ,act--   
7#a7 ! t]ms ,adm9i/ration & ,adm9i/rator
 mean ! ,small ,bus9ess ,adm9i/ration & 
! ,adm9i/rator !re(1 respectively2  7#b7
 ! t]m ,commission] means ! ,commission]
 ( ,int]nal ,rev5ue2  7#c7 ! t]m ,export
 ,assi/ance ,c5t] has ! mean+ giv5 ! t]m
 9 section #bb ( ! ,small ,bus9ess ,act 
7#ae ,u4,s4,c4 #fdi72  7#d7 ! t]m small 
bus9ess conc]n has ! mean+ giv5 ! t]m 9 
section #c ( ! ,small ,bus9ess ,act 7#ae
 ,u4,s4,c4 #fcb72  7#e7 ! t]m small     

bus9ess developm5t c5t] means a small   
bus9ess developm5t c5t] describ$ 9      
section #ba ( ! ,small ,bus9ess ,act    
7#ae ,u4,s4,c4 #fdh72  7#f7 ! t]m       
vet]ans' bus9ess outrea* c5t] means a   
vet]ans' bus9ess outrea* c5t] describ$ 9
 section #cb ( ! ,small ,bus9ess ,act   
7#ae ,u4,s4,c4 #feg;b72 &  7#g7 ! t]m   
wom5's bus9ess c5t] means a wom5's      
bus9ess c5t] describ$ 9 section #bi ( ! 
,small ,bus9ess ,act 7#ae ,u4,s4,c4     
#fef74  #c4 ,,sba & ,,irs p>tn]%ips     
,beg9n+ n lat] ?an #ahj days aft] ! date
 ( enactm5t ( ?is ,act1 ! ,adm9i/rator1 
9 consultation ) ! ,commission]1 %all   
develop p>tn]%ip agreem5ts t-- 7#a7     
provide = ! developm5t (-- 7,a7 basic   
tra9+1 includ+ 9-p]son or modul> tra9+  
sessions1 relat+ to ,f$]al income tax   
cr$its t b5efit small bus9ess conc]ns & 
/>tups1 especially cr$its = rese>* &    
exp]im5tation2 &  7,b7 in=mational      
mat]ials relat+ to ^? cr$its1 includ+   
,int]nal ,rev5ue ,s]vice guidance       
docum5ts2  7#b7 provide ! basic tra9+ & 

in=mational mat]ials develop$ "u        
p>agraph 7#a7-- 7,a7 ?r\gh electronic   
res\rces1 includ+ int]net-bas$ web9>s2 &
  7,b7 at physical locations1 includ+   
small bus9ess developm5t c5t]s2 &  7#c7 
make ^? mat]ials available to-- 7,a7    
bus9ess developm5t programs adm9i/]$ by 
! ,adm9i/ration1 includ+ wom5's bus9ess 
c5t]s1 vet]ans' bus9ess outrea* c5t]s1 &
 ,export ,assi/ance ,c5t]s1 & nonpr(it  
rese>* p>tn]s su* z ! ,s]vice ,corps (  
,retir$ ,executives au?oriz$ "u section 
#h7;b77#a77;,b7 ( ! ,small ,bus9ess ,act
 7#ae ,u4,s4,c4 #fcg7;b77#a77;,b772 &   
7,b7 bus9ess developm5t entities t p>tn]
 ) programs adm9i/]$ by ! ,adm9i/ration1
 includ+ univ]sities1 nonpr(it          
organizations1 bus9ess incubators1 &    
bus9ess accel]ators4  #d4 ,report+      
,requirem5t ,n lat] ?an #ahj days aft] !
 date ( enactm5t ( ?is ,act1 !          
,adm9i/rator1 9 consultation ) !        
,commission]1 %all submit to ,congress a
 report describ+ h[ ! ,adm9i/ration & ! 
,int]nal ,rev5ue ,s]vice w-- 7#a7       

provide outrea* & educational mat]ials  
to small bus9ess conc]ns1 bus9esses (   
m$ium size1 & />tups reg>d+ section     
#da7;h7 ( ! ,int]nal ,rev5ue ,code (    
#aihf1 z am5d$ by section #aba ( !      
,protect+ ,am]icans f ,tax ,hikes ,act (
 #bjae2 &  7#b7 help & enc\rage tax     
advisors to educate ^? bus9esses ab\t ! 
important am5dm5ts made by su* ,act to  
section #da ( su* ,code4  #e4 ,small    
,bus9ess ,developm5t ,c5t]s ,section    
#ba7;c77#c7 ( ! ,small ,bus9ess ,act    
7#ae ,u4,s4,c4 #fdh7;c77#c77 is am5d$-- 
7#a7 9 subp>agraph 7,t71 by /rik+ & at !
 end2  7#b7 9 ! fir/ subp>agraph        
designat$ z subp>agraph 7,u71 by /rik+ !
 p]iod at ! end & ins]t+ a semicolon2   
7#c7 by r$esignat+ ! second subp>agraph 
designat$ z subp>agraph 7,u7 z          
subp>agraph 7,v72  7#d7 9 subp>agraph   
7,v71 z s r$esignat$1 by /rik+ ! p]iod  
at ! end & ins]t+ 2 &2 &  7#e7 by add+  
at ! end ! foll[+3  7,w7 9 conjunction )
 ! ,int]nal ,rev5ue ,s]vice1 provid+    
in=mational mat]ials1 education1 & basic

 tra9+-- 7i7 to small bus9ess conc]ns   
relat+ to ,f$]al income tax cr$its      
available "u ! ,int]nal ,rev5ue ,code ( 
#aihf1 includ+-- 7,i7 cr$its available  
to bus9esses g5]ally2 &  7,,ii7 cr$its  
available to small bus9ess conc]ns &    
/>tups specifically1 especially cr$its =
 rese>* & exp]im5tation2 &  7ii7 :i* may
 be deliv]$-- 7,i7 9 p]son2 or  7,,ii7  
?r\gh an int]net website4  4