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    <number>254</number>
    <updateDate>2023-01-11T13:29:11Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:29:11Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <type>HR</type>
    <introducedDate>2015-01-09</introducedDate>
    <congress>114</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 161, Number 4 (Friday, January 9, 2015)]From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. HONDA:H.R. 254.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 18 of the Constitution.[Page H189]</pre>]]></constitutionalAuthorityStatementText>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
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            <name>Referred to</name>
            <date>2015-01-09T14:02:20Z</date>
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        <actionDate>2015-01-09</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2015-01-09</actionDate>
        <text>Introduced in House</text>
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          <code>9</code>
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    <sponsors>
      <item>
        <bioguideId>H001034</bioguideId>
        <fullName>Rep. Honda, Michael M. [D-CA-17]</fullName>
        <firstName>MICHAEL</firstName>
        <lastName>HONDA</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>M.</middleName>
        <district>17</district>
        <isByRequest>N</isByRequest>
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    <cosponsors>
      <item>
        <bioguideId>M000404</bioguideId>
        <fullName>Rep. McDermott, Jim [D-WA-7]</fullName>
        <firstName>JIM</firstName>
        <lastName>MCDERMOTT</lastName>
        <party>D</party>
        <state>WA</state>
        <district>7</district>
        <sponsorshipDate>2015-01-20</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S000248</bioguideId>
        <fullName>Rep. Serrano, Jose E. [D-NY-15]</fullName>
        <firstName>JOSE</firstName>
        <lastName>SERRANO</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>E.</middleName>
        <district>15</district>
        <sponsorshipDate>2015-01-26</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects>
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          <name>Business investment and capital</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Small business</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
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      <summary>
        <versionCode>00</versionCode>
        <actionDate>2015-01-09</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2015-02-06T20:00:35Z</updateDate>
        <text><![CDATA[ <p><strong>Support Our Startups Act of 2015</strong></p> <p>This bill allows the increased tax deduction amount for business start-up expenses (defined as expenses for investigating the creation or acquisition of an active trade or business) for taxable years beginning in 2015 or 2016. </p>]]></text>
      </summary>
    </summaries>
    <title>Support Our Startups Act of 2015</title>
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        <titleType>Display Title</titleType>
        <title>Support Our Startups Act of 2015</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to increase the deduction for start-up expenditures for business for 2015 and 2016.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Support Our Startups Act of 2015</title>
      </item>
    </titles>
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      <item>
        <type>Introduced in House</type>
        <date>2015-01-09T05:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-114hr254ih/xml/BILLS-114hr254ih.xml</url>
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        </formats>
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    <latestAction>
      <actionDate>2015-01-09</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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