3.0.0 1920 2023-01-11T13:27:04Z 2023-01-11T13:27:04Z Senate S S 2014-01-14 113 ssfi00 Finance Committee Senate Standing Referred to 2014-01-14T19:47:35Z 113 714 HR 2013-04-08 Referred to the Subcommittee on Immigration And Border Security. Related bill CRS 113 193 S 2013-01-31 Read twice and referred to the Committee on Finance. Related bill CRS 113 310 S 2013-02-13 Read twice and referred to the Committee on Finance. Related bill CRS 2014-01-14 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2014-01-14 Introduced in Senate IntroReferral 10000 9 Library of Congress R000307 Sen. Roberts, Pat [R-KS] PAT ROBERTS R KS N C001088 Sen. Coons, Christopher A. [D-DE] Christopher Coons D DE A. 2014-01-14 True E000285 Sen. Enzi, Michael B. [R-WY] MICHAEL ENZI R WY B. 2014-01-29 False S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. 2014-03-06 False Taxation Employment taxes Government trust funds Income tax credits Research and development Small business Social security and elderly assistance Taxation

00 2014-01-14 Introduced in Senate 2014-02-26T21:27:59Z Innovators Job Creation Act - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) allow an offset of such credit against liability for the alternative minimum tax (AMT); (3) make permanent the five-year carryback of research tax credit amounts of certain small businesses; and (4) allow a qualified small business, other than a tax-exempt organization, to use a portion, up to $250,000 in a taxable year, of its tax credit for increasing research expenditures as an offset against its employment tax liability.  Defines "qualified small business" as a corporation, partnership, or S corporation if the gross receipts of such entity for the taxable year are less than $5 million and such entity did not have gross receipts for any period preceding the 5-year period ending with such taxable year.

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Display Title Short Titles as Introduced Official Title as Introduced Introduced in Senate 2014-01-14T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s1920is/xml/BILLS-113s1920is.xml 2014-01-14 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.