Small Business Relief Act of 2000 - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) to exempt from liability for response costs at a facility listed on the National Priorities List under provisions governing the arrangement for treatment, disposal, or transport, or acceptance for transport, of hazardous substances any person who: (1) is a business that, for the taxable year preceding notification that the business is a potentially responsible party (PRP), employed employees the aggregate time worked by whom was equivalent to that worked by no more than 100 full-time employees; and (2) is not affiliated through any familial or corporate relationship with any PRP responsible for response costs at the facility.

Makes such exemption inapplicable if: (1) the hazardous substance concerned contributed, or could contribute, significantly to the cost of the response action; (2) liability arises as a result of the person's gross negligence or intentional misconduct; or (3) the person failed to comply with any request for information or administrative subpoena issued by the President under CERCLA or impeded the performance of a response action with respect to the facility.