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HR 2680 115th Congress House

Small Business Tax Relief and Jobs Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to provide for a credit against tax for certain small businesses hiring new employees.

Introduced: May 25, 2017 See on congress.gov
Taxation Employee hiringIncome tax creditsSmall businessWages and earnings
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 25, 2017
Referred to the House Committee on Ways and Means.
May 25, 2017
Introduced in House
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 Latest action May 25, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Tax Relief and Jobs Act of 2017

This bill amends the Internal Revenue Code to allow eligible small businesses an annual tax credit equal to 3.825% of the wages paid to up to three newly hired employees. The wages taken into account with respect to any employee may not exceed $100,000 per year.

An "eligible small business" must have under $1.5 million in gross receipts and no more than 20 full-time employees during the preceding taxable year.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2680: Small Business Tax Relief and Jobs Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-2680/
MLA
"H.R. 2680: Small Business Tax Relief and Jobs Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-2680/.
Bluebook (legal)
H.R. 2680, 115th Cong. (2026), https://openamerica.io/bill/115-HR-2680/.
Markdown link
[H.R. 2680: Small Business Tax Relief and Jobs Act of 2017](https://openamerica.io/bill/115-HR-2680/)
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