Small Business Relief and Job Creation Act

This bill amends the Internal Revenue Code to allow small business employers whose gross receipts in the preceding taxable year did not exceed $20 million or who did not employ more than 100 full-time employees during the preceding taxable year a work opportunity tax credit for hiring unemployed individuals as full-time employees (at least 30 hours per week) during 2016 or 2017. The bill doubles the rate of such credit for employers located in counties with high unemployment rates.