(1) In general The amounts provided under this subtitle are designated as an emergency requirement pursuant to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 ( 2 U.S.C. 933(g) ). (2) Designation in senate In the Senate, this subtitle is designated as an emergency requirement pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018. UU Veteran Small Business Start-up Credit 18101. Short title This subtitle may be cited as the Veterans Jobs Opportunity Act . 18102. Veteran small business start-up credit (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45T. Veteran small business start-up credit (a) In general For purposes of section 38, in the case of an applicable veteran-owned business which elects the application of this section, the veteran small business start-up credit determined under this section for any taxable year is an amount equal to 15 percent of so much of the qualified start-up expenditures of the taxpayer as does not exceed $80,000. (b) Applicable veteran-Owned small business For purposes of this section— (1) In general The term applicable veteran-owned small business means a small business owned and controlled by one or more veterans or spouses of veterans and the principal place of business of which is in an underserved community. (2) Ownership and control The term owned and controlled means— (A) management and operation of the daily business, and— (B) (i) in the case of a sole proprietorship, sole ownership, (ii) in the case of a corporation, ownership (by vote or value) of not less than 51 percent of the stock in such corporation, or (iii) in the case of a partnership or joint venture, ownership of not less than 51 percent of the profits interests or capital interests in such partnership or joint venture. (3) Small business The term small business means, with respect to any taxable year, any person engaged