Tax credit for investing in rural microbusinesses?

The credit would be available if Congress enacts a newly proposed law. The Rural Main Street Investment Credit Act of 2016 (H.R. 4868) would provide a federal tax credit of up to $10,000. A qualified rural microbusiness for this purpose would be limited to a sole proprietorship or pass-through entity in which the owner materially participates. The business could not have average annual gross receipts in the 3 prior years exceeding $1 million.