To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up…

Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

FKD KratovilSponsor

103 cosponsors · 64 D, 39 R

CLR Lee SDD Driehaus GGD Giffords SKD Kosmas EMD Massa KSD Schrader BHD Hill SKD Kagen AKD Kirkpatrick LLR Lance SMR Myrick HMD Mitchell WMD Minnick GND Nye TPD Perriello TRR Rooney CCD Carney JCR Chaffetz RPR Paul MAD Arcuri DBD Boren JCD Costa HCD Cuellar LDD Davis AGD Grayson THD Holden MMD McIntyre DMD Moore CPD Peterson HSD Shuler CWD Wilson RWR Wittman RBR Bartlett JBD Barrow JCR Cao CDR Dent JAR Ann Emerson JFR Fleming JGR Gerlach MKR Kirk SLR LaTourette DMR Manzullo JMR Miller DRR Reichert ASR Schock PTR Tiberi RWD Wexler DHR Hunter DLR Lamborn CLR Lummis KMR Marchant JPR Pitts JPD Polis JAD Altmire PMD Murphy EPR Paulsen DTD Titus JAD Adler MFD Fudge RLR Latta ECD Cummings TCD Childers JHD Hall ZLD Lofgren CRD Rodriguez LKD Kissell MSR Simpson EGR Gallegly KCR Calvert BMD Markey JHD Himes SMD Murphy BRD Rush PTD Tonko RBD Boucher MHD Honda BPR Posey BBD Bright MQD Quigley JCD Crowley ISD Skelton DRR Rehberg VSD Snyder BED Ellsworth WOD Owens GCD Connolly BLD Luján JCD Courtney MBR Bono Mack RCD Carnahan JDR Duncan LRD Richardson IRR Ros-Lehtinen MCR Castle KDD Dahlkemper SBD Berkley MMD McMahon RHD Holt FSR Sensenbrenner JBR Barton ZSD Space JFR Forbes ASD Schiff

1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

Amends the Internal Revenue Code to increase in taxable years beginning in 2009, 2010, or 2011: (1) the limit on the tax deduction for trade or business start-up expenditures from $5,000 to $20,000; and (2) the threshold amount for reducing such limit.