3.0.0 6458 2023-01-11T13:43:17Z 2023-01-11T13:43:17Z House HR 2020-04-07 116 [Congressional Record Volume 166, Number 67 (Tuesday, April 7, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BRENDAN F. BOYLE of Pennsylvania:H.R. 6458.Congress has the power to enact this legislation pursuantto the following:Article I, Section of the U.S. Constitution under theGeneral Welfare Clause.[Page H1879]]]> hswm00 Ways and Means Committee House Standing Referred to 2020-04-07T15:30:22Z 2020-04-07 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-04-07 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-04-07 Introduced in House IntroReferral 1000 9 Library of Congress B001296 Rep. Boyle, Brendan F. [D-PA-2] Brendan Boyle D PA F. 2 N A000375 Rep. Arrington, Jodey C. [R-TX-19] Jodey Arrington R TX C. 19 2020-04-07 True F000468 Rep. Fletcher, Lizzie [D-TX-7] Lizzie Fletcher D TX 7 2020-09-04 False D000096 Rep. Davis, Danny K. [D-IL-7] DANNY DAVIS D IL K. 7 2020-09-23 False L000585 Rep. LaHood, Darin [R-IL-18] Darin LaHood R IL 18 2020-10-09 False F000465 Rep. Ferguson, A. Drew, IV [R-GA-3] A. Ferguson R GA Drew 3 2020-11-02 False Taxation Business investment and capital Income tax deductions Interest, dividends, interest rates Small business Taxation 00 2020-04-07 Introduced in House 2020-07-13T13:06:44Z Small Business Investor Tax Parity Act of 2020

This bill allows a tax deduction for qualified business development company interest dividends on the same basis as qualified real estate investment trust (REIT) dividends.

]]> Small Business Investor Tax Parity Act of 2020 Display Title Small Business Investor Tax Parity Act of 2020 Official Title as Introduced To amend section 199A of the Internal Revenue Code of 1986 to allow the deduction under that section to apply to qualified BDC interest dividends in the same manner as qualified REIT dividends. Introduced in House IH Short Title(s) as Introduced Small Business Investor Tax Parity Act of 2020 Introduced in House IH Introduced in House 2020-04-07T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr6458ih/xml/BILLS-116hr6458ih.xml 2020-04-07 Referred to the House Committee on Ways and Means. 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.