1. Short title This Act may be cited as the Harmless Error Lesser Penalty for Small Businesses Act or the HELP for Small Businesses Act . 2. Paperwork violations by small businesses (a) In general Section 3512 of title 44, United States Code, is amended by adding at the end the following: (c) Small businesses (1) Definitions In this subsection: (A) First-time violation The term first-time violation means a violation by a small business concern of a requirement regarding collection of information by an agency, where the small business concern has not previously violated any similar requirement regarding collection of information by that agency. (B) Small business concern The term small business concern has the meaning given the term in section 3 of the Small Business Act ( 15 U.S.C. 632 ). (2) First-time violation (A) In general Except as provided in subparagraph (C), in the case of a first-time violation by a small business concern of a requirement regarding the collection of information by an agency, the head of the agency shall not impose a civil fine on the small business concern. (B) Determination For purposes of determining whether to impose a civil fine on a small business concern under subparagraph (A), the head of an agency shall not take into account any violation by the small business concern of a requirement regarding collection of information by another agency. (C) Exception The head of an agency may impose a civil fine on a small business concern for a first-time violation if the head of the agency determines that— (i) the violation has the potential to impede or interfere with the detection of criminal activity; (ii) the violation is a violation of an internal revenue law or a law concerning the assessment or collection of any tax, debt, revenue, or receipt; (iii) the violation was not corrected on or before the date that is 180 days after the date on which the head of the agency provided the small business concern with actual notice of the violation in writing