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- H.R.6559
H.R.6559: To amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.
About This Bill
- This bill was introduced in the 112th Congress
- This bill is primarily about taxation
- Introduced Sept. 25, 2012
- Latest Major Action Sept. 25, 2012
- See the three similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsor
Bill Summary
Amends the Internal Revenue Code to exempt from passive loss rules any activity of a taxpayer carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity that: (1) spends a specified percentage of its income on research, (2) is a small business with 250 or fewer employees, and (3) does not have aggregate gross receipts in excess of...
(Source: Library of Congress)
Bill Actions
Date | Description |
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Referred to the House Committee on Ways and Means.
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Sept. 25, 2012 |
Introduced in the House by Jim Gerlach (R-Pa.) |