3.0.0 2050 2019-11-15T21:52:17Z 2019-11-15T21:52:17Z Senate S S 2012-01-31 112 ssfi00 Finance Committee Senate Standing Referred to 2012-01-31T20:53:14Z 112 1801 S 2011-11-03 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7129-7131) Related bill CRS 2012-01-31 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S211-212) IntroReferral 2012-01-31 Sponsor introductory remarks on measure. (CR S210-211) IntroReferral B00100 9 Library of Congress 2012-01-31 Introduced in Senate IntroReferral 10000 9 Library of Congress S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. N L000550 Sen. Landrieu, Mary L. [D-LA] MARY LANDRIEU D LA 2012-01-31 True B001268 Sen. Brown, Scott P. [R-MA] Scott Brown R MA P. 2012-01-31 True G000555 Sen. Gillibrand, Kirsten E. [D-NY] Kirsten Gillibrand D NY E. 2012-04-26 False M000702 Sen. Mikulski, Barbara A. [D-MD] BARBARA MIKULSKI D MD ANN 2012-05-07 False K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2012-06-27 False Taxation Accounting and auditing Business investment and capital Capital gains tax Computers and information technology Contracts and agency Employee benefits and pensions Employment taxes Health care costs and insurance Income tax credits Income tax deductions Income tax exclusion Inflation and prices Securities Self-employed Small business Tax administration and collection, taxpayers Taxation

00 2012-01-31 Introduced in Senate 2012-02-24T23:18:35Z Small Business Tax Extenders Act of 2012 - Amends the Internal Revenue Code to extend through 2012: (1) the 100% exclusion from gross income of gain from the sale or exchange of certain small business stock; (2) the five-year carryback of the general business tax credits of eligible small businesses; (3) the offset against the alternative minimum tax (AMT) of general business tax credits; (4) the reduction (from seven to five years) in the recognition period for the built-in gains of S corporations; (5) the increased expensing allowance for depreciable business assets, including computer software; (6) the special tax rule for long-term contract accounting; (7) the increased tax deduction for small business start-up expenditures; and (8) the tax deduction for health insurance premiums in computing self-employment taxable income.

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Short Titles as Introduced Official Title as Introduced Display Title Introduced in Senate 2012-01-31T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s2050is/xml/BILLS-112s2050is.xml 2012-01-31 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S211-212) 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.