3.0.0
3937
2025-05-27T14:15:41Z
2025-05-27T14:15:41Z
House
H
HR
2023-06-09
118
[Congressional Record Volume 169, Number 101 (Friday, June 9, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Missouri:H.R. 3937.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8 of the Unites States Constitution.The single subject of this legislation is:The single subject of this legislation is to promote theestablishment and growth of small businesses.[Page H2788]
- hswm00
Ways and Means Committee
House
Standing
  - Reported By
2023-06-30T18:39:22Z
  - Markup By
2023-06-13T13:37:38Z
  - Referred To
2023-06-09T13:04:20Z
H. Rept. 118-128
- 2023-06-30
Placed on the Union Calendar, Calendar No. 100.
Calendars
H12410
2
House floor actions
U00100
- 2023-06-30
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-128.
Committee
H12200
2
House floor actions
  - hswm00
Ways and Means Committee
- 2023-06-30
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-128.
Committee
5000
9
Library of Congress
  - hswm00
Ways and Means Committee
- 2023-06-13
  - hswm00
Ways and Means Committee
1
House committee actions
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 24 - 18.
Committee
- 2023-06-13
  - hswm00
Ways and Means Committee
1
House committee actions
Committee Consideration and Mark-up Session Held
Committee
- 2023-06-09
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2023-06-09
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2023-06-09
Introduced in House
IntroReferral
1000
9
Library of Congress
- S001195
Rep. Smith, Jason [R-MO-8]
Jason
Smith
R
MO
8
N
- 2023-06-30T19:34:00Z

H.R. 3937, Small Business Jobs Act
https://www.cbo.gov/publication/59352
As ordered reported by the House Committee on Ways and Means onJune 13, 2023
Taxation
- Administrative law and regulatory procedures
2023-10-02T12:31:39Z
- Business investment and capital
2023-10-02T12:31:40Z
- Capital gains tax
2023-10-02T12:31:40Z
- Inflation and prices
2023-10-02T12:31:40Z
- Internal Revenue Service (IRS)
2023-10-02T12:31:40Z
- Rural conditions and development
2023-10-02T12:31:40Z
- Securities
2023-10-02T12:31:40Z
- Small business
2023-10-02T12:31:40Z
- Tax administration and collection, taxpayers
2023-10-02T12:31:40Z
Taxation
2023-06-12T16:15:21Z
00
2023-06-09
Introduced in House
2023-10-05T19:07:03Z
Small Business Jobs Act
This bill provides tax incentives for investment in small businesses. Among other provisions, the bill
- increases from $600 to $5,000 (adjusted annually for inflation) the general reporting threshold for services performed by an independent contractor or subcontractor,
- restores reporting requirements for third party network transactions,
- modifies the exclusion of gain from the sale of qualified small business stock,
- increases the ceiling for expensing of depreciable business assets,
- establishes rural opportunity zones, and
- reinstates reporting requirements for qualified opportunity zones and applies such requirements to qualified rural opportunity zones.
07
2023-06-30
Reported to House
2023-11-21T13:46:22Z
Small Business Jobs Act
This bill provides tax incentives for investment in small businesses. Among other provisions, the bill
- increases from $600 to $5,000 (adjusted annually for inflation) the general reporting threshold for services performed by an independent contractor or subcontractor,
- restores reporting requirements for third party network transactions,
- modifies the exclusion of gain from the sale of qualified small business stock,
- increases the ceiling for expensing of depreciable business assets,
- establishes rural opportunity zones, and
- reinstates reporting requirements for qualified opportunity zones and applies such requirements to qualified rural opportunity zones.

Small Business Jobs Act
- Display Title
45

Small Business Jobs Act
2024-07-24T15:21:44Z
- Short Title(s) as Introduced
101

Small Business Jobs Act
2024-05-24T13:39:37Z
Introduced in House
IH
- Short Title(s) as Reported to House
102

Small Business Jobs Act
2024-05-24T13:39:03Z
H
House
Reported in House
RH
- Official Title as Introduced
6

To amend the Internal Revenue Code of 1986 to promote the establishment and growth of small businesses.
2024-03-18T21:05:19Z
Introduced in House
IH
- Reported in House
2023-06-30T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr3937rh/xml/BILLS-118hr3937rh.xml
- Introduced in House
2023-06-09T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr3937ih/xml/BILLS-118hr3937ih.xml
2023-06-30
Placed on the Union Calendar, Calendar No. 100.
text/xml
EN
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