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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

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

12 August 2025

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.

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Documents

3 official files

Introduced in House (text)

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