[Congressional Record Volume 162, Number 54 (Monday, April 11, 2016)]
[Senate]
[Pages S1869-S1870]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3620. Mr. BOOKER submitted an amendment intended to be proposed to 
amendment SA 3464 submitted by Mr. Thune (for himself and Mr. Nelson) 
to the bill H.R. 636, to amend the Internal Revenue Code of 1986 to 
permanently extend increased expensing limitations, and for other 
purposes; as follows:

       At the end of subtitle B of title I, add the following:

     SEC. 1226. DEFINITION OF SMALL BUSINESS CONCERN.

       Section 47113(a)(1) is amended to read as follows:
       ``(1) `small business concern'--
       ``(A) except as provided in subparagraph (B), has the same 
     meaning given that term

[[Page S1870]]

     in section 3 of the Small Business Act (15 U.S.C. 632); and
       ``(B) in the case of a concern in the construction 
     industry, a concern shall be considered a small business 
     concern if the concern meets the size standard for the North 
     American Industry Classification System Code 237310, as 
     adjusted by the Small Business Administration;''.
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