H.R. 4779 · 111th Congress
Small Business Jobs and Tax Relief Act of 2010
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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.
D
PomeroySponsor1 cosponsor · 1 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Small Business Jobs and Tax Relief Act of 2010 - Amends the Internal Revenue Code to: (1) extend through 2011 bonus depreciation for certain depreciable business property; (2) extend through 2010 the election to accelerate the alternative minimum tax (AMT) and research tax credits in lieu of bonus depreciation; (3) increase in 2010, 2011, and 2012, the tax…
What it does: CRS summary · Introduced in House · Mar 4, 2010
Small Business Jobs and Tax Relief Act of 2010 - Amends the Internal Revenue Code to: (1) extend through 2011 bonus depreciation for certain depreciable business property; (2) extend through 2010 the election to accelerate the alternative minimum tax (AMT) and research tax credits in lieu of bonus depreciation; (3) increase in 2010, 2011, and 2012, the tax deduction for business start-up expenditures; (4) remove restrictions on the tax deduction for employee use of cellular telephones; (5) revise the definition of "qualified nonrecourse financing" to include qualified nonrecourse real property or Small Business Investment Company financing as amounts at risk for purposes of determining the deductibility of losses from certain investment activities, including farming, leasing, and energy exploration; and (6) allow a 100% exclusion from gross income in 2010 of gain from the sale of qualified small business stock.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Small Business Jobs and Tax Relief Act of 2010
Latest action (Mar 4, 2010): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Mar 4, 2010
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.