Veteran Small Business Tax Credit Act of 2017

Section 32(c) of such Code

adding at the end the following new subparagraph: ``(F) Applicable minimum age

Section 32(b) of Internal Revenue Code of 1986

striking ``7

Section 32(j) of Internal Revenue Code of 1986

read as follows: ``(1) In general

Section 32 of such Code

adding at the end the following new paragraph: ``(3) Inflation amount

Section 32 of Internal Revenue Code of 1986

striking subsection (n)

Section 32(c) of Internal Revenue Code of 1986

adding at the end the following new subparagraph: ``(C) Election to use prior year earned income