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    <number>1808</number>
    <updateDate>2023-01-15T23:18:03Z</updateDate>
    <updateDateIncludingText>2023-01-15T23:18:03Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2003-04-11</introducedDate>
    <congress>108</congress>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
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            <date>2003-04-11T14:06:40Z</date>
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        <actionDate>2003-04-11</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2003-04-11</actionDate>
        <text>Introduced in House</text>
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        <actionDate>2003-04-11</actionDate>
        <text>Introduced in House</text>
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          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
      <item>
        <bioguideId>R000569</bioguideId>
        <fullName>Rep. Reynolds, Thomas M. [R-NY-26]</fullName>
        <firstName>THOMAS</firstName>
        <lastName>REYNOLDS</lastName>
        <party>R</party>
        <state>NY</state>
        <middleName>M.</middleName>
        <district>26</district>
        <isByRequest>N</isByRequest>
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    </sponsors>
    <cosponsors>
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        <bioguideId>B001243</bioguideId>
        <fullName>Rep. Blackburn, Marsha [R-TN-7]</fullName>
        <firstName>Marsha</firstName>
        <lastName>Blackburn</lastName>
        <party>R</party>
        <state>TN</state>
        <district>7</district>
        <sponsorshipDate>2003-04-11</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001247</bioguideId>
        <fullName>Rep. Brown-Waite, Ginny [R-FL-5]</fullName>
        <firstName>Ginny</firstName>
        <lastName>Brown-Waite</lastName>
        <party>R</party>
        <state>FL</state>
        <district>5</district>
        <sponsorshipDate>2003-04-11</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001143</bioguideId>
        <fullName>Rep. Souder, Mark E. [R-IN-3]</fullName>
        <firstName>MARK</firstName>
        <lastName>SOUDER</lastName>
        <party>R</party>
        <state>IN</state>
        <middleName>EDWARD</middleName>
        <district>3</district>
        <sponsorshipDate>2003-04-11</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000548</bioguideId>
        <fullName>Rep. Garrett, Scott [R-NJ-5]</fullName>
        <firstName>Scott</firstName>
        <lastName>Garrett</lastName>
        <party>R</party>
        <state>NJ</state>
        <district>5</district>
        <sponsorshipDate>2003-05-09</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Capital investments</name>
        </item>
        <item>
          <name>Commerce</name>
        </item>
        <item>
          <name>Corporation taxes</name>
        </item>
        <item>
          <name>Corporations</name>
        </item>
        <item>
          <name>Depreciation and amortization</name>
        </item>
        <item>
          <name>Entrepreneurs</name>
        </item>
        <item>
          <name>Finance and Financial Sector</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Incorporation</name>
        </item>
        <item>
          <name>Partnerships</name>
        </item>
        <item>
          <name>Tax deductions</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2003-04-11</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2006-11-28T17:35:40Z</updateDate>
        <text><![CDATA[Remove Tax Barriers for Entrepreneurs Act - Amends the Internal Revenue Code to eliminate the 60-month minimum period for capitalization of start-up expenditures and amortization of organizational expenditures, thus allowing the immediate deduction of such expenses.]]></text>
      </summary>
    </summaries>
    <title>Remove Tax Barriers for Entrepreneurs Act</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>Remove Tax Barriers for Entrepreneurs Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to allow an immediate deduction for start-up and organizational expenditures in order to spur entrepreneurship.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Remove Tax Barriers for Entrepreneurs Act</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2003-04-11T04:00:00Z</date>
        <formats/>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2003-04-11</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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