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    <number>3231</number>
    <updateDate>2023-01-11T13:22:04Z</updateDate>
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    <originChamber>House</originChamber>
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    <type>HR</type>
    <introducedDate>2011-10-14</introducedDate>
    <congress>112</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. MEEHAN:H.R. 3231.Congress has the power to enact this legislation pursuantto the following:This bill is enacted pursuant to Article I, Section 8,Clause 1 of the Constitution of the United States.[Page H6978]</pre>]]></constitutionalAuthorityStatementText>
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            <date>2011-10-14T13:03:50Z</date>
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      <item>
        <title>Help Entrepreneurs Create American Jobs Act of 2012</title>
        <congress>112</congress>
        <number>4032</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2012-02-15</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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      <item>
        <title>Small Business Start-up Support Act of 2012</title>
        <congress>112</congress>
        <number>2088</number>
        <type>S</type>
        <latestAction>
          <actionDate>2012-02-09</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2011-10-14</actionDate>
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        <bioguideId>M001181</bioguideId>
        <fullName>Rep. Meehan, Patrick [R-PA-7]</fullName>
        <firstName>Patrick</firstName>
        <lastName>Meehan</lastName>
        <party>R</party>
        <state>PA</state>
        <district>7</district>
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        <fullName>Rep. Connolly, Gerald E. [D-VA-11]</fullName>
        <firstName>Gerald</firstName>
        <lastName>Connolly</lastName>
        <party>D</party>
        <state>VA</state>
        <middleName>E.</middleName>
        <district>11</district>
        <sponsorshipDate>2011-10-14</sponsorshipDate>
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        <bioguideId>C001083</bioguideId>
        <fullName>Rep. Carney, John C., Jr. [D-DE-At Large]</fullName>
        <firstName>John</firstName>
        <lastName>Carney</lastName>
        <party>D</party>
        <state>DE</state>
        <middleName>C.</middleName>
        <district>0</district>
        <sponsorshipDate>2011-10-14</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>S001187</bioguideId>
        <fullName>Rep. Stivers, Steve [R-OH-15]</fullName>
        <firstName>Steve</firstName>
        <lastName>Stivers</lastName>
        <party>R</party>
        <state>OH</state>
        <district>15</district>
        <sponsorshipDate>2011-10-14</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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      <item>
        <bioguideId>D000604</bioguideId>
        <fullName>Rep. Dent, Charles W. [R-PA-15]</fullName>
        <firstName>Charles</firstName>
        <lastName>Dent</lastName>
        <party>R</party>
        <state>PA</state>
        <middleName>W.</middleName>
        <district>15</district>
        <sponsorshipDate>2012-02-08</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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      <item>
        <bioguideId>J000288</bioguideId>
        <fullName>Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4]</fullName>
        <firstName>Henry</firstName>
        <lastName>Johnson</lastName>
        <party>D</party>
        <state>GA</state>
        <middleName>C. "Hank"</middleName>
        <district>4</district>
        <sponsorshipDate>2012-02-08</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
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          <name>Business investment and capital</name>
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        <item>
          <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>2011-10-14</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2011-10-28T21:21:12Z</updateDate>
        <text><![CDATA[ <p>Amends the Internal Revenue Code to increase the tax deduction for the start-up expenditures of an active trade or business from $5,000 to $20,000 in taxable years beginning in 2011 through 2014.</p>]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.</title>
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        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.</title>
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        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
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        <type>Introduced in House</type>
        <date>2011-10-14T04:00:00Z</date>
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    <latestAction>
      <actionDate>2011-10-14</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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