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United States · Bill · HR

H.R. 4164 (113th)

Small Company Disclosure Simplification Act

reportedUnited States· United States Congress· EN

Introduced

6 March 2014

Last action

14 March 2014 · Vote

Status

Ordered to be Reported (Amended) by the Yeas and Nays: 51 - 5.

Sponsors

Rep. Hurt, Robert [R-VA-5], Rep. Sewell, Terri A. [D-AL-7], Rep. Chabot, Steve [R-OH-1], Rep. Goodlatte, Bob [R-VA-6]

Subjects

Discovery layer

Source updated

12 August 2025

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Summary

Small Company Disclosure Simplification Act - Exempts emerging growth companies and issuers with total annual gross revenues of less than $250 million from the requirements to use Extensible Business Reporting Language (XBRL) for financial statements and other mandatory periodic reporting filed with the Securities and Exchange Commission (SEC). Allows such companies, however, to elect to use XBRL for such reporting. Directs the SEC to: (1) analyze the costs and benefits to such issuers of the requirements to use XBRL for financial statements and other mandatory periodic reporting; and (2) report to certain congressional committees on the results of such analysis as well as on progress in implementing XBRL reporting within the SEC, and use of XBRL data by the SEC and by investors.

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

Timeline

  1. 23 October 2013

    Committee

    Hearings Held by the Subcommittee on Capital Markets and Government Sponsored Enterprises Prior to Introduction and Referral.

    Source: Committee

  2. 6 March 2014

    Introduced

    Referred to the House Committee on Financial Services.

    Source: IntroReferral

  3. 6 March 2014

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 6 March 2014

    Introduced

    Introduced in House

    Source: IntroReferral

  5. 14 March 2014

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

  6. 14 March 2014

    Vote

    Ordered to be Reported (Amended) by the Yeas and Nays: 51 - 5.

    Source: Committee

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 · 6 March 2014

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 6 March 2014

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 6 March 2014

    Open at official source

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Sponsors

Related records

Sources

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