3.0.0 3937 2025-05-27T14:15:41Z 2025-05-27T14:15:41Z House H HR 2023-06-09 118 <pre>[Congressional Record Volume 169, Number 101 (Friday, June 9, 2023)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]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]</pre> 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 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 <p> <strong>Small Business Jobs Act</strong></p> <p>This bill provides tax incentives for investment in small businesses. Among other provisions, the bill </p> <ul> <li>increases from $600 to $5,000 (adjusted annually for inflation) the general reporting threshold for services performed by an independent contractor or subcontractor, </li> <li>restores reporting requirements for third party network transactions, </li> <li>modifies the exclusion of gain from the sale of qualified small business stock, </li> <li>increases the ceiling for expensing of depreciable business assets,</li> <li>establishes rural opportunity zones, and</li> <li>reinstates reporting requirements for qualified opportunity zones and applies such requirements to qualified rural opportunity zones.</li> </ul>

07 2023-06-30 Reported to House 2023-11-21T13:46:22Z <p><strong>Small Business Jobs Act</strong></p> <p>This bill provides tax incentives for investment in small businesses. Among other provisions, the bill </p> <ul> <li>increases from $600 to $5,000 (adjusted annually for inflation) the general reporting threshold for services performed by an independent contractor or subcontractor, </li> <li>restores reporting requirements for third party network transactions, </li> <li>modifies the exclusion of gain from the sale of qualified small business stock, </li> <li>increases the ceiling for expensing of depreciable business assets,</li> <li>establishes rural opportunity zones, and</li> <li>reinstates reporting requirements for qualified opportunity zones and applies such requirements to qualified rural opportunity zones.</li> </ul>

Display Title 45 2024-07-24T15:21:44Z Short Title(s) as Introduced 101 2024-05-24T13:39:37Z Introduced in House IH Short Title(s) as Reported to House 102 2024-05-24T13:39:03Z H House Reported in House RH Official Title as Introduced 6 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 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.