To amend the Internal Revenue Code of 1986 to establish a small business start-up tax credit for veterans.

Veteran Small Business Tax Credit Act of 201 7 This bill amends the Internal Revenue Code to allow a new business-related tax credit for the start-up expenses of a veteran-owned small business. The allowable amount of such credit is 15% of start-up expenditures that do not exceed $80,000. The credit is allowed to any individual (or the surviving spouse of such individual) who: (1) has served on active duty in the Armed Forces, and (2) has not been discharged or released from the Armed Forces under dishonorable conditions.