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    <updateDate>2019-11-15T21:54:59Z</updateDate>
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        <title>Net Operating Loss (NOL) Carryback Act</title>
        <congress>111</congress>
        <number>2452</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2009-05-15</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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            <identifiedBy>CRS</identifiedBy>
          </item>
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      <item>
        <title>American Recovery and Reinvestment Act of 2009</title>
        <congress>111</congress>
        <number>350</number>
        <type>S</type>
        <latestAction>
          <actionDate>2009-01-30</actionDate>
          <text>Star Print ordered on the bill.</text>
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            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
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      <item>
        <title>Net Operating Loss (NOL) Carryback Act</title>
        <congress>111</congress>
        <number>823</number>
        <type>S</type>
        <latestAction>
          <actionDate>2009-04-02</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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            <name>Finance Committee</name>
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        <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S139)</text>
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      <item>
        <actionDate>2009-01-06</actionDate>
        <text>Sponsor introductory remarks on measure. (CR S138-139)</text>
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          <name>Library of Congress</name>
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        <text>Introduced in Senate</text>
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          <name>Library of Congress</name>
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        <bioguideId>S000663</bioguideId>
        <fullName>Sen. Snowe, Olympia J. [R-ME]</fullName>
        <firstName>Olympia</firstName>
        <lastName>Snowe</lastName>
        <party>R</party>
        <state>ME</state>
        <middleName>J.</middleName>
        <isByRequest>N</isByRequest>
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        <bioguideId>K000148</bioguideId>
        <fullName>Sen. Kerry, John F. [D-MA]</fullName>
        <firstName>JOHN</firstName>
        <lastName>KERRY</lastName>
        <party>D</party>
        <state>MA</state>
        <middleName>FORBES</middleName>
        <sponsorshipDate>2009-01-06</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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        <bioguideId>L000550</bioguideId>
        <fullName>Sen. Landrieu, Mary L. [D-LA]</fullName>
        <firstName>MARY</firstName>
        <lastName>LANDRIEU</lastName>
        <party>D</party>
        <state>LA</state>
        <sponsorshipDate>2009-01-06</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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    <policyArea>
      <name>Taxation</name>
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          <name>Income tax deductions</name>
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        <item>
          <name>Small business</name>
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      <policyArea>
        <name>Taxation</name>
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        <actionDate>2009-01-06</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2009-06-03T18:29:32Z</updateDate>
        <text><![CDATA[ <p>Small Business Stimulus Act of 2009 - Amends the Internal Revenue Code to: (1) extend through 2010 the increased expensing allowance for depreciable business assets; and (2) extend from two to five years the carryback period for net operating losses incurred in 2008 or 2009.</p>]]></text>
      </summary>
    </summaries>
    <title>Small Business Stimulus Act of 2009</title>
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        <titleType>Short Titles as Introduced</titleType>
        <title>Small Business Stimulus Act of 2009</title>
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      <item>
        <titleType>Display Title</titleType>
        <title>Small Business Stimulus Act of 2009</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to extend enhanced small business expensing and to provide for a 5-year net operating loss carryback for losses incurred in 2008 or 2009.</title>
      </item>
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        <date>2009-01-06T05:00:00Z</date>
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    <latestAction>
      <actionDate>2009-01-06</actionDate>
      <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S139)</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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