Tax relief for small businesses?

The Main Street Jobs and Opportunity Act of 2016 (H.R. 4936) would repeal the 30-hour threshold for full-time employment for purposes of the employer healthcare mandate, replacing it with a 40-hours of service week. It would also allow individuals and small businesses to set up small business start-up savings account, with a cap on the amount of savings. And it would suspend fines for first-time paperwork violations by small businesses.