3.0.0 6102 2019-02-20T22:36:55Z 2019-02-24T02:58:50Z House H HR 2012-07-11 112 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GERLACH:H.R. 6102.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 of Article I of the United StatesConstitution.[[Page H4828]][Page H4827]]]> hswm00 Ways and Means Committee House Standing Referred to 2012-07-11T14:01:25Z 2012-07-11 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2012-07-11 Introduced in House IntroReferral Intro-H 9 Library of Congress 2012-07-11 Introduced in House IntroReferral 1000 9 Library of Congress G000549 Rep. Gerlach, Jim [R-PA-6] Jim Gerlach R PA 6 N K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 2012-07-11 True S000244 Rep. Sensenbrenner, F. James, Jr. [R-WI-5] F. SENSENBRENNER R WI JAMES 5 2012-07-19 False Taxation Accounting and auditing Business investment and capital Capital gains tax Contracts and agency Employee benefits and pensions Employment taxes Financial services and investments Health care costs and insurance Income tax credits Income tax deductions Income tax exclusion Income tax rates Securities Self-employed Small business Taxation

00 2012-07-11 Introduced in House 2012-08-22T22:35:40Z America's Small Business Tax Relief Act of 2012 - Amends the Internal Revenue Code to make permanent: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock, (2) carrybacks and alternative minimum tax rules relating to small business tax credits, (3) the reduction in the recognition period for the built-in gains from the sale of S corporation stock, (4) the increased limitation for the expensing of depreciable business assets, (5) the use of the percentage of completion accounting method for long-term contracts, (6) the increased tax deduction for business start-up expenditures, and (7) the allowance of a deduction for health insurance premiums in computing net earnings from self-employment income.

]]>

Short Titles as Introduced Display Title Official Title as Introduced Introduced in House 2012-07-11T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr6102ih/xml/BILLS-112hr6102ih.xml 2012-07-11 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.