H.R.886: America's Small Business Tax Relief Act of 2013

About This Bill

Bill Sponsor

Bill Cosponsors

2 (1 Democrat, 1 Republican)

Bill Summary

America's Small Business Tax Relief Act of 2013 - Amends the Internal Revenue Code to make permanent: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock, (2) carrybacks and alternative minimum tax rules relating to small business tax credits, (3) the reduction in the recognition period for the built-in gains from the sale of S corporation stock, (4) the increased limitation for the expensing of...

(Source: Library of Congress)

Bill Actions

Date Description
Feb. 28, 2013
Referred to the House Committee on Ways and Means.
Feb. 28, 2013

Introduced in the House by Jim Gerlach (R-Pa.)

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