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United States · Bill · HR

H.R. 2373 (113th)

Jumpstarting Our Business Sector Act of 2013

referredUnited States· United States Congress· EN

Introduced

14 June 2013

Last action

14 June 2013 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Broun, Paul C. [R-GA-10], Rep. Westmoreland, Lynn A. [R-GA-3], Rep. Chabot, Steve [R-OH-1], Rep. Lamborn, Doug [R-CO-5], Rep. Gohmert, Louie [R-TX-1], Rep. Franks, Trent [R-AZ-8], Rep. Long, Billy [R-MO-7]

Subjects

Taxation

Source updated

12 August 2025

Taxation

Summary

Jumpstarting Our Business Sector Act of 2013 - Amends the Internal Revenue Code to: (1) eliminate the corporate income tax and the alternative minimum tax (AMT) on corporations in taxable years beginning after 2013; (2) exclude net capital gain from gross income; (3) extend for three years the increased depreciation allowance (bonus depreciation), the 100% expensing allowance for business assets, and the election to accelerate the AMT tax credit in lieu of bonus depreciation; and (4) repeal the estate, gift, and generation-skipping transfer taxes.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 14 June 2013

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 14 June 2013

    Introduced

    Sponsor introductory remarks on measure. (CR H3594)

    Source: IntroReferral

  3. 14 June 2013

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 14 June 2013

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 14 June 2013

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 14 June 2013

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 14 June 2013

    Open at official source

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Sponsors

Related records

Sources

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