3.0.0 4779 2023-01-11T13:16:26Z 2023-01-11T13:16:26Z House H HR 2010-03-04 111 hswm00 Ways and Means Committee House Standing Referred to 2010-03-04T15:02:57Z 2010-03-04 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2010-03-04 Introduced in House IntroReferral Intro-H 9 Library of Congress 2010-03-04 Introduced in House IntroReferral 1000 9 Library of Congress P000422 Rep. Pomeroy, Earl [D-ND-At Large] EARL POMEROY D ND N M000934 Rep. Moran, Jerry [R-KS-1] Jerry Moran R KS 1 2010-03-04 True Taxation Business investment and capital Capital gains tax Financial services and investments Income tax credits Income tax deductions Income tax exclusion Research and development Securities Small business Telephone and wireless communication Taxation

00 2010-03-04 Introduced in House 2010-04-21T21:00:48Z 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.

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Display Title Official Title as Introduced Introduced in House IH Short Titles as Introduced Introduced in House 2010-03-04T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111hr4779ih/xml/BILLS-111hr4779ih.xml 2010-03-04 Referred to the House Committee on Ways and Means. text/xml EN 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. Congressional Research Service, Library of Congress 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.