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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on May 1, 2017.
Main Street Revival Act of 2017
This bill amends the Internal Revenue Code to allow a specified small business to pay its first-year employment taxes in four annual installments. The bill defines "specified small business" as any HUBZone business (a business operating in a historically underutilized business zone as defined by the Small Business Act) that is not reasonably expected to employ more than 25 full-time employees in its first year of operation.