Small Business Investment and Promotion Act of 2006

[AI summary unavailable — showing source text] Small Business Investment and Promotion Act of 2006 - Amends the Internal Revenue Code to: (1) provide to small business owners and operators of farming or commercial fishing businesses a temporary credit for excessive fuel costs paid or incurred in the operation of such business; (2) make permanent the credit for increasing research activities; and (3) treat as 15-year property for purposes of the depreciation deduction qualified restaurant property, qualified retail improvement property, and certain systems installed in nonresidential buildings. Authorizes appropriations for FY2007-FY2008 for: (1) the Advanced Technology Program; (2) the Service Corps of Retired Executives (SCORE); (3) small business development centers; (4) the Manufacturing Extension Partnership program; and (5) the Women's Business Centers program. Expresses the sense of Congress calling for appropriate funding for the above programs and the Small Business Act's 7(a) loan program. Amends the Immigration and Nationality Act to provide market-based adjustments in annual H-1B and H-2B nonimmigrant numerical limitations. Amends the Small Business Act to include awards for contracts performed outside the United Sta…