3.0.0 6821 2023-01-11T13:42:56Z 2023-01-11T13:42:56Z House HR 2020-05-12 116 [Congressional Record Volume 166, Number 89 (Tuesday, May 12, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. HOLDING:H.R. 6821.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1: ''To lay and collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defence and general Welfare of the United States;but all Duties, Imposts and Excises shall be uniformthroughout the United States.''[Page H1993]]]> hswm00 Ways and Means Committee House Standing Referred to 2020-05-12T16:00:15Z Safeguarding Small Business Act 116 3596 S 2020-05-04 Read twice and referred to the Committee on Finance. Related bill CRS Small Business Expense Protection Act of 2020 116 3612 S 2020-05-05 Read twice and referred to the Committee on Finance. Identical bill CRS FIRST Act 116 6884 HR 2020-05-15 Referred to the House Committee on Ways and Means. Related bill CRS 2020-05-12 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-05-12 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-05-12 Introduced in House IntroReferral 1000 9 Library of Congress H001065 Rep. Holding, George [R-NC-2] George Holding R NC 2 N W000813 Rep. Walorski, Jackie [R-IN-2] Jackie Walorski R IN 2 2020-05-12 True F000465 Rep. Ferguson, A. Drew, IV [R-GA-3] A. Ferguson R GA Drew 3 2020-05-12 True K000376 Rep. Kelly, Mike [R-PA-16] Mike Kelly R PA 16 2020-05-12 True N000181 Rep. Nunes, Devin [R-CA-22] Devin Nunes R CA 22 2020-05-12 True C000059 Rep. Calvert, Ken [R-CA-42] KEN CALVERT R CA 42 2020-05-22 False S001195 Rep. Smith, Jason [R-MO-8] Jason Smith R MO 8 2020-05-22 False S001214 Rep. Steube, W. Gregory [R-FL-17] W. Steube R FL Gregory 17 2020-05-22 False H001088 Rep. Hagedorn, Jim [R-MN-1] Jim Hagedorn R MN 1 2020-05-22 False S001187 Rep. Stivers, Steve [R-OH-15] Steve Stivers R OH 15 2020-05-22 False G000591 Rep. Guest, Michael [R-MS-3] Michael Guest R MS 3 2020-05-22 False W000827 Rep. Wright, Ron [R-TX-6] Ron Wright R TX 6 2020-05-22 False H001067 Rep. Hudson, Richard [R-NC-8] Richard Hudson R NC 8 2020-05-28 False K000386 Rep. Katko, John [R-NY-24] John Katko R NY 24 2020-05-28 False J000301 Rep. Johnson, Dusty [R-SD-At Large] Dusty Johnson R SD 0 2020-05-28 False D000628 Rep. Dunn, Neal P. [R-FL-2] Neal Dunn R FL P. 2 2020-06-04 False R000614 Rep. Roy, Chip [R-TX-21] Chip Roy R TX 21 2020-06-04 False C001087 Rep. Crawford, Eric A. "Rick" [R-AR-1] Eric Crawford R AR A. "Rick" 1 2020-06-04 False G000563 Rep. Gibbs, Bob [R-OH-7] Bob Gibbs R OH 7 2020-06-04 False C001053 Rep. Cole, Tom [R-OK-4] Tom Cole R OK 4 2020-06-15 False C001108 Rep. Comer, James [R-KY-1] James Comer R KY 1 2020-06-15 False L000585 Rep. LaHood, Darin [R-IL-18] Darin LaHood R IL 18 2020-06-26 False K000388 Rep. Kelly, Trent [R-MS-1] Trent Kelly R MS 1 2020-06-26 False P000601 Rep. Palazzo, Steven M. [R-MS-4] Steven Palazzo R MS M. 4 2020-07-09 False F000466 Rep. Fitzpatrick, Brian K. [R-PA-1] Brian Fitzpatrick R PA K. 1 2020-07-09 False P000599 Rep. Posey, Bill [R-FL-8] Bill Posey R FL 8 2020-07-09 False D000619 Rep. Davis, Rodney [R-IL-13] Rodney Davis R IL 13 2020-07-09 False G000579 Rep. Gallagher, Mike [R-WI-8] Mike Gallagher R WI 8 2020-07-20 False G000588 Rep. Gonzalez, Anthony [R-OH-16] Anthony Gonzalez R OH 16 2020-07-20 False S001183 Rep. Schweikert, David [R-AZ-6] David Schweikert R AZ 6 2020-07-20 False R000610 Rep. Reschenthaler, Guy [R-PA-14] Guy Reschenthaler R PA 14 2020-07-27 False J000295 Rep. Joyce, David P. [R-OH-14] David Joyce R OH P. 14 2020-08-18 False W000795 Rep. Wilson, Joe [R-SC-2] Joe Wilson R SC 2 2020-08-18 False H001056 Rep. Herrera Beutler, Jaime [R-WA-3] Jaime Herrera Beutler R WA 3 2020-08-18 False G000565 Rep. Gosar, Paul A. [R-AZ-4] Paul Gosar R AZ A. 4 2020-08-18 False T000479 Rep. Taylor, Van [R-TX-3] Van Taylor R TX 3 2020-08-18 False C001063 Rep. Cuellar, Henry [D-TX-28] Henry Cuellar D TX 28 2020-08-18 False M001198 Rep. Marshall, Roger [R-KS-1] Roger Marshall R KS 1 2020-08-18 False K000395 Rep. Keller, Fred [R-PA-12] Fred Keller R PA 12 2020-09-14 False W000823 Rep. Waltz, Michael [R-FL-6] Michael Waltz R FL 6 2020-09-14 False H001077 Rep. Higgins, Clay [R-LA-3] Clay Higgins R LA 3 2020-09-14 False G000590 Rep. Green, Mark E. [R-TN-7] Mark Green R TN E. 7 2020-09-14 False J000292 Rep. Johnson, Bill [R-OH-6] Bill Johnson R OH 6 2020-09-14 False B001257 Rep. Bilirakis, Gus M. [R-FL-12] Gus Bilirakis R FL M. 12 2020-10-01 False G000589 Rep. Gooden, Lance [R-TX-5] Lance Gooden R TX 5 2020-10-01 False M001204 Rep. Meuser, Daniel [R-PA-9] Daniel Meuser R PA 9 2020-10-01 False Y000065 Rep. Yoho, Ted S. [R-FL-3] Ted Yoho R FL S. 3 2020-10-01 False J000020 Rep. Jacobs, Chris [R-NY-27] Chris Jacobs R NY 27 2020-10-20 False Y000033 Rep. Young, Don [R-AK-At Large] DON YOUNG R AK E. 0 2020-10-20 False B001301 Rep. Bergman, Jack [R-MI-1] Jack Bergman R MI 1 2020-10-20 False A000375 Rep. Arrington, Jodey C. [R-TX-19] Jodey Arrington R TX C. 19 2020-10-20 False G000576 Rep. Grothman, Glenn [R-WI-6] Glenn Grothman R WI 6 2020-12-02 False N000190 Rep. Norman, Ralph [R-SC-5] Ralph Norman R SC 5 2020-12-02 False M001158 Rep. Marchant, Kenny [R-TX-24] Kenny Marchant R TX 24 2020-12-02 False R000585 Rep. Reed, Tom [R-NY-23] Tom Reed R NY 23 2020-12-02 False M001159 Rep. McMorris Rodgers, Cathy [R-WA-5] Cathy Rodgers R WA McMorris 5 2020-12-02 False B001306 Rep. Balderson, Troy [R-OH-12] Troy Balderson R OH 12 2020-12-02 False M001210 Rep. Murphy, Gregory [R-NC-3] Gregory Murphy R NC 3 2020-12-02 False B001305 Rep. Budd, Ted [R-NC-13] Ted Budd R NC 13 2020-12-02 False B001299 Rep. Banks, Jim [R-IN-3] Jim Banks R IN 3 2020-12-02 False S001148 Rep. Simpson, Michael K. [R-ID-2] MICHAEL SIMPSON R ID K. 2 2020-12-02 False S001199 Rep. Smucker, Lloyd [R-PA-11] Lloyd Smucker R PA 11 2020-12-03 False W000812 Rep. Wagner, Ann [R-MO-2] Ann Wagner R MO 2 2020-12-03 False K000392 Rep. Kustoff, David [R-TN-8] David Kustoff R TN 8 2020-12-03 False U000031 Rep. Upton, Fred [R-MI-6] FRED UPTON R MI 6 2020-12-03 False V000133 Rep. Van Drew, Jefferson [R-NJ-2] Jefferson Van Drew R NJ 2 2020-12-03 False F000469 Rep. Fulcher, Russ [R-ID-1] Russ Fulcher R ID 1 2020-12-14 False W000815 Rep. Wenstrup, Brad R. [R-OH-2] Brad Wenstrup R OH R. 2 2020-12-14 False B001289 Rep. Byrne, Bradley [R-AL-1] Bradley Byrne R AL 1 2020-12-14 False T000480 Rep. Timmons, William R. IV [R-SC-4] William Timmons R SC R. 4 2020-12-14 False T000467 Rep. Thompson, Glenn [R-PA-15] Glenn Thompson R PA 15 2020-12-14 False E000298 Rep. Estes, Ron [R-KS-4] Ron Estes R KS 4 2020-12-15 False M001194 Rep. Moolenaar, John R. [R-MI-4] John Moolenaar R MI R. 4 2020-12-15 False G000061 Rep. Garcia, Mike [R-CA-25] Mike Garcia R CA 25 2020-12-18 False Taxation Business expenses Cardiovascular and respiratory health Emergency medical services and trauma care Government lending and loan guarantees Income tax deductions Income tax exclusion Infectious and parasitic diseases Small business Taxation 00 2020-05-12 Introduced in House 2020-06-01T13:50:35Z Small Business Expense Protection Act of 2020

This bill amends the Coronavirus Aid, Relief, and Economic Security Act to provide that tax deductions for ordinary business expenses and other tax incidents shall not be affected by the exclusion from gross income of amounts related to loan forgiveness received in response to COVID-19 (i.e., coronavirus disease 2019).

]]> Small Business Expense Protection Act of 2020 Display Title Small Business Expense Protection Act of 2020 Official Title as Introduced To clarify for purposes of the Internal Revenue Code of 1986 that receipt of coronavirus assistance does not affect the tax treatment of ordinary business expenses. Introduced in House IH Short Title(s) as Introduced Small Business Expense Protection Act of 2020 Introduced in House IH Introduced in House 2020-05-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr6821ih/xml/BILLS-116hr6821ih.xml 2020-05-12 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.