United States · Bill · HR
H.R. 2164 (95th)
A bill to provide a program of tax adjustment for small business and for persons engaged in small business.
Introduced
19 January 1977
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Amends the Internal Revenue Code to allow an income tax deduction for new investments in the taxpayer's trade or business. Limits the deduction to $40,000 or 20 percent of the business' net income, whichever is less.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 19 January 1977
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/2164
- Open data entity: https://api.congress.gov/v3/bill/95/hr/2164