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    <number>4309</number>
    <updateDate>2023-01-11T13:16:57Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:16:57Z</updateDateIncludingText>
    <originChamber>House</originChamber>
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    <introducedDate>2009-12-15</introducedDate>
    <congress>111</congress>
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            <date>2009-12-15T14:02:45Z</date>
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      <item>
        <title>A bill to amend the Internal Revenue Code of 1986 to establish a new Small Business Startup Savings Account.</title>
        <congress>111</congress>
        <number>2985</number>
        <type>S</type>
        <latestAction>
          <actionDate>2010-02-04</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2009-12-15</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2009-12-15</actionDate>
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        <bioguideId>B001264</bioguideId>
        <fullName>Rep. Bright, Bobby [D-AL-2]</fullName>
        <firstName>Bobby</firstName>
        <lastName>Bright</lastName>
        <party>D</party>
        <state>AL</state>
        <district>2</district>
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        <fullName>Rep. Thompson, Glenn [R-PA-5]</fullName>
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        <lastName>Thompson</lastName>
        <party>R</party>
        <state>PA</state>
        <district>5</district>
        <sponsorshipDate>2009-12-15</sponsorshipDate>
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        <bioguideId>P000600</bioguideId>
        <fullName>Rep. Perriello, Thomas S.P. [D-VA-5]</fullName>
        <firstName>Thomas</firstName>
        <lastName>Perriello</lastName>
        <party>D</party>
        <state>VA</state>
        <middleName>S.P.</middleName>
        <district>5</district>
        <sponsorshipDate>2010-01-13</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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        <bioguideId>D000608</bioguideId>
        <fullName>Rep. Dahlkemper, Kathleen A. [D-PA-3]</fullName>
        <firstName>Kathleen</firstName>
        <lastName>Dahlkemper</lastName>
        <party>D</party>
        <state>PA</state>
        <middleName>A.</middleName>
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        <sponsorshipDate>2010-01-21</sponsorshipDate>
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        <fullName>Rep. Ellsworth, Brad [D-IN-8]</fullName>
        <firstName>Brad</firstName>
        <lastName>Ellsworth</lastName>
        <party>D</party>
        <state>IN</state>
        <district>8</district>
        <sponsorshipDate>2010-02-22</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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        <bioguideId>C001069</bioguideId>
        <fullName>Rep. Courtney, Joe [D-CT-2]</fullName>
        <firstName>Joe</firstName>
        <lastName>Courtney</lastName>
        <party>D</party>
        <state>CT</state>
        <district>2</district>
        <sponsorshipDate>2010-02-26</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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      <item>
        <bioguideId>K000365</bioguideId>
        <fullName>Rep. Kagen, Steve [D-WI-8]</fullName>
        <firstName>Steve</firstName>
        <lastName>Kagen</lastName>
        <party>D</party>
        <state>WI</state>
        <district>8</district>
        <sponsorshipDate>2010-03-02</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000560</bioguideId>
        <fullName>Rep. Larsen, Rick [D-WA-2]</fullName>
        <firstName>RICK</firstName>
        <lastName>LARSEN</lastName>
        <party>D</party>
        <state>WA</state>
        <district>2</district>
        <sponsorshipDate>2010-04-27</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001065</bioguideId>
        <fullName>Rep. Carney, Christopher P. [D-PA-10]</fullName>
        <firstName>Christopher</firstName>
        <lastName>Carney</lastName>
        <party>D</party>
        <state>PA</state>
        <middleName>P.</middleName>
        <district>10</district>
        <sponsorshipDate>2010-05-04</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001253</bioguideId>
        <fullName>Rep. Bean, Melissa L. [D-IL-8]</fullName>
        <firstName>Melissa</firstName>
        <lastName>Bean</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>L.</middleName>
        <district>8</district>
        <sponsorshipDate>2010-05-19</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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    </cosponsors>
    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects>
        <item>
          <name>Business investment and capital</name>
        </item>
        <item>
          <name>Employee benefits and pensions</name>
        </item>
        <item>
          <name>Income tax exclusion</name>
        </item>
        <item>
          <name>Small business</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
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      <summary>
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        <actionDate>2009-12-15</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2010-01-11T21:03:55Z</updateDate>
        <text><![CDATA[ <p>Small Business Start-up Savings Accounts Act of 2009 - Amends the Internal Revenue Code to provide for tax-exempt Small Business Start-up Savings Accounts to pay for trade or business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Allows annual contributions to such accounts up to $10,000. Sets forth rules for the tax treatment of contributions to and rollovers from such accounts, similar to rules governing individual retirement accounts (IRAs).</p>]]></text>
      </summary>
    </summaries>
    <title>Small Business Start-up Savings Accounts Act of 2009</title>
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        <titleType>Display Title</titleType>
        <title>Small Business Start-up Savings Accounts Act of 2009</title>
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        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to establish tax-preferred Small Business Start-up Savings Accounts.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
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        <titleType>Short Titles as Introduced</titleType>
        <title>Small Business Start-up Savings Accounts Act of 2009</title>
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        <type>Introduced in House</type>
        <date>2009-12-15T05:00:00Z</date>
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            <url>https://www.govinfo.gov/content/pkg/BILLS-111hr4309ih/xml/BILLS-111hr4309ih.xml</url>
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    <latestAction>
      <actionDate>2009-12-15</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <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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