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    <number>1402</number>
    <updateDate>2023-01-11T13:18:16Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:18:16Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2009-07-07</introducedDate>
    <congress>111</congress>
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        <name>Finance Committee</name>
        <chamber>Senate</chamber>
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            <name>Referred to</name>
            <date>2009-07-07T20:00:26Z</date>
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      <item>
        <title>To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.</title>
        <congress>111</congress>
        <number>1552</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2009-03-17</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
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            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
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        <actionDate>2009-07-07</actionDate>
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            <systemCode>ssfi00</systemCode>
            <name>Finance Committee</name>
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        <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7195)</text>
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        <actionDate>2009-07-07</actionDate>
        <text>Sponsor introductory remarks on measure. (CR S7195, S7195-7196)</text>
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        <actionCode>B00100</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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      <item>
        <actionDate>2009-07-07</actionDate>
        <text>Introduced in Senate</text>
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          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
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        <bioguideId>M001176</bioguideId>
        <fullName>Sen. Merkley, Jeff [D-OR]</fullName>
        <firstName>Jeff</firstName>
        <lastName>Merkley</lastName>
        <party>D</party>
        <state>OR</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>A000360</bioguideId>
        <fullName>Sen. Alexander, Lamar [R-TN]</fullName>
        <firstName>Lamar</firstName>
        <lastName>Alexander</lastName>
        <party>R</party>
        <state>TN</state>
        <sponsorshipDate>2009-07-07</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B000711</bioguideId>
        <fullName>Sen. Boxer, Barbara [D-CA]</fullName>
        <firstName>BARBARA</firstName>
        <lastName>BOXER</lastName>
        <party>D</party>
        <state>CA</state>
        <sponsorshipDate>2009-07-20</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C000567</bioguideId>
        <fullName>Sen. Cochran, Thad [R-MS]</fullName>
        <firstName>Thad</firstName>
        <lastName>Cochran</lastName>
        <party>R</party>
        <state>MS</state>
        <sponsorshipDate>2009-07-22</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>I000055</bioguideId>
        <fullName>Sen. Isakson, Johnny [R-GA]</fullName>
        <firstName>Johnny</firstName>
        <lastName>Isakson</lastName>
        <party>R</party>
        <state>GA</state>
        <sponsorshipDate>2009-08-03</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>K000367</bioguideId>
        <fullName>Sen. Klobuchar, Amy [D-MN]</fullName>
        <firstName>Amy</firstName>
        <lastName>Klobuchar</lastName>
        <party>D</party>
        <state>MN</state>
        <sponsorshipDate>2009-09-14</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S000148</bioguideId>
        <fullName>Sen. Schumer, Charles E. [D-NY]</fullName>
        <firstName>Charles</firstName>
        <lastName>Schumer</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>E.</middleName>
        <sponsorshipDate>2009-11-17</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S000709</bioguideId>
        <fullName>Sen. Specter, Arlen [D-PA]</fullName>
        <firstName>ARLEN</firstName>
        <lastName>SPECTER</lastName>
        <party>D</party>
        <state>PA</state>
        <sponsorshipDate>2009-12-23</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>K000305</bioguideId>
        <fullName>Sen. Kohl, Herb [D-WI]</fullName>
        <firstName>HERBERT</firstName>
        <lastName>KOHL</lastName>
        <party>D</party>
        <state>WI</state>
        <middleName>H.</middleName>
        <sponsorshipDate>2010-03-25</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Business investment and capital</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2009-07-07</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2009-08-05T22:32:45Z</updateDate>
        <text><![CDATA[ <p>Small Business Jump Start Act of 2009 - 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 $10,000; and (2) the threshold amount for reducing such limit.</p>]]></text>
      </summary>
    </summaries>
    <title>Small Business Jump Start Act of 2009</title>
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        <titleType>Display Title</titleType>
        <title>Small Business Jump Start Act of 2009</title>
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      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Small Business Jump Start Act of 2009</title>
      </item>
    </titles>
    <textVersions>
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        <type>Introduced in Senate</type>
        <date>2009-07-07T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-111s1402is/xml/BILLS-111s1402is.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2009-07-07</actionDate>
      <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7195)</text>
    </latestAction>
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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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