To amend the Internal Revenue Code of 1986 to lower the corporate rate of income tax to the OECD average, and for other purposes.

Corporate Rate Equality and Trade Empowerment Jobs Act of 2017 or the Create Jobs Act This bill amends the Internal Revenue Code to lower the rate of tax on the taxable income of corporations to the greater of: (1) 10%, or (2) the rate that is 5% below the average corporate income tax rate for Organization for Economic Co-operation and Development countries other than the United States. The bill also sets forth a procedure for a congressional joint resolution approving an increase in the corporate tax rate.