1. Short title This Act may be cited as the Support Small Business R & D Act of 2017 . 2. Definitions In this Act— (1) the term Administrator means the Administrator of the Small Business Administration; (2) the term Commissioner means the Commissioner of Internal Revenue; (3) the term small business concern has the meaning given the term in section 3 of the Small Business Act ( 15 U.S.C. 632 ); and (4) the term small business development center means a center described in section 21 of the Small Business Act ( 15 U.S.C. 648 ). 3. SBA and IRS partnerships Beginning not later than 180 days after the date of enactment of this Act, the Administrator, in consultation with the Commissioner, shall develop partnership agreements that— (1) provide for the development of— (A) basic training, including in-person or modular training sessions, relating to Federal income tax credits that benefit small business concerns and startups, especially credits for research and experimentation; and (B) informational materials relating to such credits, including Internal Revenue Service guidance documents; (2) provide the basic training and informational materials developed under paragraph (1)— (A) through electronic resources, including Internet-based webinars; and (B) at physical locations, including small business development centers; and (3) make such materials available to— (A) business development programs administered by the Small Business Administration, including women’s business centers, Veterans Business Outreach Centers, and U.S. Export Assistance Centers, and nonprofit research partners such as the Service Corps of Retired Executives authorized under section 8(b)(1)(B) of the Small Business Act ( 15 U.S.C. 637(b)(1)(B) )