<?xml version="1.0" encoding="utf-8" standalone="no"?>
<billStatus>
  <version>3.0.0</version>
  <bill>
    <number>4332</number>
    <updateDate>2023-01-11T13:26:48Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:26:48Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2014-03-27</introducedDate>
    <congress>113</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. GARDNER:H.R. 4332.Congress has the power to enact this legislation pursuantto the following:Clause 1, Section 8 of Article I of the United StatesConstitution which reads: ``The Congress shall have Power tolay and collect Taxes, Duties, Imposts, and Excises, to paythe Debts, and provide for the common Defense and GeneralWelfare of the United States; but all Duties and Imposts andExcises shall be uniform throughout the United States.''[Page H2745]</pre>]]></constitutionalAuthorityStatementText>
    <committees>
      <item>
        <systemCode>hswm00</systemCode>
        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2014-03-27T13:04:00Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2014-03-27</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
        <sourceSystem>
          <code>2</code>
          <name>House floor actions</name>
        </sourceSystem>
        <committees>
          <item>
            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
          </item>
        </committees>
      </item>
      <item>
        <actionDate>2014-03-27</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>Intro-H</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
      <item>
        <actionDate>2014-03-27</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>G000562</bioguideId>
        <fullName>Rep. Gardner, Cory [R-CO-4]</fullName>
        <firstName>Cory</firstName>
        <lastName>Gardner</lastName>
        <party>R</party>
        <state>CO</state>
        <district>4</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>C001096</bioguideId>
        <fullName>Rep. Cramer, Kevin [R-ND-At Large]</fullName>
        <firstName>Kevin</firstName>
        <lastName>Cramer</lastName>
        <party>R</party>
        <state>ND</state>
        <district>0</district>
        <sponsorshipDate>2014-03-27</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>T000470</bioguideId>
        <fullName>Rep. Tipton, Scott  R. [R-CO-3]</fullName>
        <firstName>Scott</firstName>
        <lastName>Tipton</lastName>
        <party>R</party>
        <state>CO</state>
        <middleName>R.</middleName>
        <district>3</district>
        <sponsorshipDate>2014-03-27</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000576</bioguideId>
        <fullName>Rep. Long, Billy [R-MO-7]</fullName>
        <firstName>Billy</firstName>
        <lastName>Long</lastName>
        <party>R</party>
        <state>MO</state>
        <district>7</district>
        <sponsorshipDate>2014-03-27</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001077</bioguideId>
        <fullName>Rep. Coffman, Mike [R-CO-6]</fullName>
        <firstName>Mike</firstName>
        <lastName>Coffman</lastName>
        <party>R</party>
        <state>CO</state>
        <district>6</district>
        <sponsorshipDate>2014-03-27</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Accounting and auditing</name>
        </item>
        <item>
          <name>Administrative law and regulatory procedures</name>
        </item>
        <item>
          <name>Business investment and capital</name>
        </item>
        <item>
          <name>Department of the Treasury</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Internal Revenue Service (IRS)</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2014-03-27</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2014-05-22T19:33:46Z</updateDate>
        <text><![CDATA[ <p>Instructs the Secretary of the Treasury to modify a specified Treasury Regulation to increase from $500 to $1,000 the limitation governing the de minimis safe harbor for taxpayers without applicable financial statements. </p> ]]></text>
      </summary>
    </summaries>
    <title>To direct the Secretary of the Treasury to increase the dollar limitation on the de minimis safe harbor from treatment as a capital expenditure for taxpayers without applicable financial statements.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>To direct the Secretary of the Treasury to increase the dollar limitation on the de minimis safe harbor from treatment as a capital expenditure for taxpayers without applicable financial statements.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To direct the Secretary of the Treasury to increase the dollar limitation on the de minimis safe harbor from treatment as a capital expenditure for taxpayers without applicable financial statements.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2014-03-27T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-113hr4332ih/xml/BILLS-113hr4332ih.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2014-03-27</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
  <dublinCore xmlns:dc="http://purl.org/dc/elements/1.1/">
    <dc:format>text/xml</dc:format>
    <dc:language>EN</dc:language>
    <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>
  </dublinCore>
</billStatus>
