; table of contents. TITLE I—Tax Relief Sec. 101. Temporary employee payroll tax cut for residents of Puerto Rico. Sec. 102. Equal treatment of Puerto Rican families with 1 or more children that is currently provided to families with 3 or more children. TITLE II—Flexibility for Puerto Rico in Small Business Administration programs Sec. 201. Short title. Sec. 202. Definitions. Subtitle A—Lending Sec. 211. Microloan program for Puerto Rico small business concerns. Subtitle B—Procurement Sec. 221. Priority for surplus property transfers. Sec. 222. Subcontracting incentives for protege firms that are Puerto Rico businesses. Sec. 223. Additional mentor-protege relationships for protege firms that are Puerto Rico businesses. Subtitle C—Entrepreneurial Development Sec. 231. FAST grant program for Puerto Rico. Subtitle D—Small Business Administration Oversight Sec. 241. Requirement for the District Director of Puerto Rico. Subtitle E—Disaster Loan Program Expansion Sec. 251. Amendment to definition of disaster for 7( b ) loans. Subtitle F—Amendment to the Investment Company Act of 1940 Sec. 261. Termination of exemption for companies in territories of the United States. TITLE III—Economic statistics Sec. 301. Definition. Sec. 302. Inclusion of Puerto Rico in Census surveys. Sec. 303. Federal Statistical Research Data Center. TITLE IV—Offsets Sec. 401. Prevention and Public Health Fund. I Tax Relief 101. Temporary employee payroll tax cut for residents of Puerto Rico (a) In general Notwithstanding any other provision of law, in the case of a qualified resident of Puerto Rico— (1) there shall be allowed a credit against the tax imposed by section 1401(a) of the Internal Revenue Code of 1986 for any taxable year which begins in the payroll tax holiday period an amount equal to 3.1 percent of the lesser of— (A) self-employment income (as defined in section 1402(b) of such Code) for the taxable year; or (B) net earnings from self-employment (as defined in section 1402(a) of such Code) for the taxable year