United States · Bill · HR
H.R. 1323 (113th)
Small Business Start-up Savings Accounts Act of 2013
Introduced
21 March 2013
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
12 August 2025
Summary
Small Business Start-up Savings Accounts Act of 2013 - Amends the Internal Revenue Code to provide for tax-exempt Small Business Start-up Savings Accounts to pay for trade or business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Allows annual contributions to such accounts up to $10,000. Sets forth rules for the tax treatment of contributions to and rollovers from such accounts, similar to rules governing individual retirement accounts (IRAs).
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 21 March 2013
Introduced in House (PDF)
Introduced in House · EN · 21 March 2013
Introduced in House
summary · EN · 21 March 2013
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/113th-congress/house-bill/1323
- Open data entity: https://api.congress.gov/v3/bill/113/hr/1323