3.0.0 3595 2019-11-15T21:52:20Z 2019-11-15T21:52:20Z Senate S S 2012-09-20 112 ssfi00 Finance Committee Senate Standing Referred to 2012-09-20T21:36:43Z 112 6559 HR 2012-09-25 Referred to the House Committee on Ways and Means. Identical bill CRS 2012-09-20 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2012-09-20 Introduced in Senate IntroReferral 10000 9 Library of Congress M000639 Sen. Menendez, Robert [D-NJ] Robert Menendez D NJ N S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. 2012-09-20 True Taxation Advanced technology and technological innovations Business investment and capital Income tax credits Income tax deductions Research and development Small business Tax administration and collection, taxpayers Taxation

00 2012-09-20 Introduced in Senate 2012-11-03T15:36:34Z Amends the Internal Revenue Code to exempt from passive loss rules any activity of a taxpayer carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity that: (1) spends a specified percentage of its income on research, (2) is a small business with 250 or fewer employees, and (3) does not have aggregate gross receipts in excess of $150 million.

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Display Title Official Title as Introduced Introduced in Senate 2012-09-20T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s3595is/xml/BILLS-112s3595is.xml 2012-09-20 Read twice and referred to the Committee on Finance. 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.