US Congress Senate Bill 1498 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on September 12 2013 - 25% progression, died in committee
Action: 2013-09-12 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

Small Business Tax Fairness Act - Amends the Internal Revenue Code to extend through 2014: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock; (2) the increased amount of the tax deduction for business start-up expenses; (3) the reductions of the recognition period for built-in gains of S corporations; and (4) the increased expensing allowance for tangible business assets, including computer software, and real property. Allows a deduction in 2013 for health insurance costs in computing self-employment taxable income.

Small Business Tax Fairness Act

Sen. Mary Landrieu [D-LA]

Date	Chamber	Action
2013-09-12	Senate	Read twice and referred to the Committee on Finance.

HB4019 (Related) 2014-02-06 - Referred to the House Committee on Ways and Means.
SB1085 (Related) 2013-06-03 - Read twice and referred to the Committee on Finance.
SB1737 (Related) 2014-04-02 - Motion to proceed to consideration of measure made in Senate. (consideration: CR S2043)
SB1859 (Related) 2013-12-20 - Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.
SB2223 (Same As) 2014-04-30 - Motion by Senator Reid to reconsider the vote by which cloture was not invoked on the motion to proceed to the measure (Record Vote No. 117) entered in Senate. (consideration: CR S2527-2528, S2535-2543, S2543-2546, S2546-2547, S2548-2549)

Type	Source
Summary	https://www.congress.gov/bill/113th-congress/senate-bill/1498/all-info
Text	https://www.congress.gov/113/bills/s1498/BILLS-113s1498is.pdf