1. Short title This Act may be cited as the Small Business Relief and Job Creation Act . 2. Temporary work opportunity credit for small businesses (a) In general Section 51 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (l) Small business credit for hiring certain unemployed individuals during 2018 and 2019 (1) In general In the case of an eligible unemployed individual who begins work for an eligible small business during 2018 or 2019, the taxpayer may elect to treat such individual as a member of a targeted group for purposes of this subpart, subject to the modifications in paragraph (5) and in lieu of treating such individual as a member of any other targeted group. (2) Eligible small business For purposes of this subsection, the term eligible small business means any person if— (A) either— (i) the gross receipts of such person for the preceding taxable year did not exceed $20,000,000, or (ii) in the case of a person to which subparagraph (A) does not apply, such person employed not more than 100 full-time employees during the preceding taxable year, and (B) such person elects the application of this subsection for the taxable year. For purposes of subparagraph (A)(ii), an employee shall be considered full-time if such employee is employed at least 30 hours per week for 35 or more calendar weeks in the taxable year. (3) Eligible unemployed individual For purposes of this section, the term eligible unemployed individual means any individual— (A) who is certified by the designated local agency as being eligible to receive unemployment compensation under State or Federal law during the 1-year period ending on the hiring date, or (B) whose employment with the employer was terminated before January 1, 2018. (4) Employee must be full-time No wages shall be taken into account with respect to any individual for any taxable year unless such individual is employed by the employer an average of at least 30 hours per week in the taxable year (in the case of the taxable