3.0.0 1085 2023-01-11T13:24:43Z 2023-01-11T13:24:43Z Senate S S 2013-06-03 113 ssfi00 Finance Committee Senate Standing Referred to 2013-06-03T20:25:55Z Small Business Accounting and Tax Simplification Act 113 947 HR 2013-03-05 Referred to the House Committee on Ways and Means. Related bill CRS To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements. 113 3948 HR 2014-01-28 Referred to the House Committee on Ways and Means. Related bill CRS Small Business Investment Act of 2014 113 4019 HR 2014-02-06 Referred to the House Committee on Ways and Means. Related bill CRS Small Business Tax Fairness Act 113 1498 S 2013-09-12 Read twice and referred to the Committee on Finance. Related bill CRS Minimum Wage Fairness Act 113 1737 S 2014-04-02 Motion to proceed to consideration of measure made in Senate. (consideration: CR S2043) Related bill CRS RBI Act of 2013 113 1858 S 2013-12-18 Read twice and referred to the Committee on Commerce, Science, and Transportation. Related bill CRS Minimum Wage Fairness Act 113 2223 S 2014-04-30 Motion by Senator Reid to reconsider the vote by which cloture was not invoked on the motion to proceed to the measure (Record Vote No. 117) entered in Senate. (consideration: CR S2527-2528, S2535-2543, S2543-2546, S2546-2547, S2548-2549) Related bill CRS 2013-06-03 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2013-06-03 Sponsor introductory remarks on measure. (CR S3908) IntroReferral B00100 9 Library of Congress 2013-06-03 Introduced in Senate IntroReferral 10000 9 Library of Congress C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. N C001070 Sen. Casey, Robert P., Jr. [D-PA] Bob Casey D PA 2013-06-03 True M000702 Sen. Mikulski, Barbara A. [D-MD] BARBARA MIKULSKI D MD ANN 2013-12-09 False Taxation Accounting and auditing Business investment and capital Contracts and agency Corporate finance and management Disaster relief and insurance Economic performance and conditions Food industry and services Income tax deductions Inflation and prices Public contracts and procurement Retail and wholesale trades Small business Tax administration and collection, taxpayers Tax reform and tax simplification Taxation 00 2013-06-03 Introduced in Senate 2013-06-27T17:37:53Z Small Business Tax Certainty and Growth Act of 2013 - Expresses the sense of the Senate that Congress should undertake comprehensive tax reform to make the tax system fairer and simpler and to promote economic growth.

Amends the Internal Revenue Code to: (1) make permanent the increased tax deductions for business start-up expenditures, organizational expenditures, and organization and syndication fees; (2) allow the cash accounting method for businesses whose gross receipts do not exceed $10 million (currently, $5 million); (3) exempt businesses whose gross receipts do not exceed $10 million from the requirement to use inventories; (4) make permanent the $250,000 allowance for expensing business assets, including computer software; (5) extend for one year the additional depreciation allowance for business assets; and (6) extend through 2014 the 15-year straight-line depreciation allowance for qualified leasehold, restaurant, and retail improvements.

]]> Small Business Tax Certainty and Growth Act of 2013 Display Title Small Business Tax Certainty and Growth Act of 2013 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide tax incentives for small businesses. Introduced in Senate IS Short Titles as Introduced Small Business Tax Certainty and Growth Act of 2013 Introduced in Senate 2013-06-03T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s1085is/xml/BILLS-113s1085is.xml 2013-06-03 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.