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    <number>4501</number>
    <updateDate>2023-01-11T13:26:38Z</updateDate>
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    <originChamber>House</originChamber>
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    <type>HR</type>
    <introducedDate>2014-04-28</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 Ms. KUSTER:H.R. 4501.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1 (relating to the power tolay and collect taxes, duties, imposts and excises, to paythe debts and provide for the common defense and generalwelfare of the United States) of the United StatesConstitution.[Page H3241]</pre>]]></constitutionalAuthorityStatementText>
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      <item>
        <title>America's Small Business Tax Relief Act of 2014</title>
        <congress>113</congress>
        <number>4457</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2014-06-17</actionDate>
          <text>Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.</text>
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        <title>A bill to amend the Internal Revenue Code of 1986 to adjust the limits on expensing of certain depreciable business assets.</title>
        <congress>113</congress>
        <number>1298</number>
        <type>S</type>
        <latestAction>
          <actionDate>2013-07-16</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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      <item>
        <title>Small Business Investment Promotion Act</title>
        <congress>113</congress>
        <number>1342</number>
        <type>S</type>
        <latestAction>
          <actionDate>2013-07-23</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2014-04-28</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <fullName>Rep. Kuster, Ann M. [D-NH-2]</fullName>
        <firstName>Ann</firstName>
        <lastName>Kuster</lastName>
        <party>D</party>
        <state>NH</state>
        <middleName>M.</middleName>
        <district>2</district>
        <isByRequest>N</isByRequest>
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    <policyArea>
      <name>Taxation</name>
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          <name>Business investment and capital</name>
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          <name>Income tax deductions</name>
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          <name>Small business</name>
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    <summaries>
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        <actionDate>2014-04-28</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2014-06-26T15:29:59Z</updateDate>
        <text><![CDATA[ <p>Small Business Growth and Investment Act of 2014 - Amends the Internal Revenue Code to increase: (1) the expensing allowance for depreciable business property to $250,000 for taxable years beginning after 2013, and (2) the threshold level for such property over which the expensing allowance is reduced to $800,000.&nbsp;&nbsp;</p>]]></text>
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    <title>Small Business Growth and Investment Act of 2014</title>
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        <title>Small Business Growth and Investment Act of 2014</title>
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        <title>To amend the Internal Revenue Code of 1986 to adjust the limits on expensing of certain depreciable business assets.</title>
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        <title>Small Business Growth and Investment Act of 2014</title>
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        <date>2014-04-28T04:00:00Z</date>
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    <latestAction>
      <actionDate>2014-04-28</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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