Small Business Investment Act of 1993

Summary

TABLE OF CONTENTS: Title I: Investment Incentives Title II: Accounting Provisions Small Business Investment Act of 1993 - Title I: Investment Incentives - Amends the Internal Revenue Code to increase the dollar limitation on the election to expense certain depreciable business assets. Allows the expensing of certain start-up costs of small businesses. Allows certain adjustments and preferences to not be taken into account in computing the alternative minimum tax for qualified small business activities. Increases the allowable number of shareholders for small business corporations. Title II: Accounting Provisions - Allows an eligible small business to elect to use the inflation-adjusted first-in, first-out inventory method of valuing its inventories. Exempts certain small businesses from the uniform capitalization rules and the special rules for long-term contracts.

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Timeline

1. 5 January 1993

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 5 January 1993

   Introduced

   Introduced in House

   Source: IntroReferral

3. 5 January 1993

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 5 January 1993 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 5 January 1993

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 5 January 1993

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 5 January 1993

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Michel, Robert H. [R-IL-18] · R · Sponsor
• Rep. Archer, Bill [R-TX-7] · R · Sponsor
• Rep. Meyers, Jan [R-KS-3] · R · Sponsor
• Rep. Solomon, Gerald B. H. [R-NY-22] · R · Cosponsor
• Rep. Johnson, Sam [R-TX-3] · R · Cosponsor
• Rep. Packard, Ron [R-CA-48] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to ← Small Business Investment Act of 1993