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United States · Bill · HR

H.R. 4457 (113th)

America's Small Business Tax Relief Act of 2014

openUnited States· United States Congress· EN

Introduced

10 April 2014

Last action

17 June 2014 · Calendars

Status

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.

Sponsors

Rep. Tiberi, Patrick J. [R-OH-12], Rep. Kind, Ron [D-WI-3], Sen. Young, Todd [R-IN], Rep. Neal, Richard E. [D-MA-1], Rep. Gerlach, Jim [R-PA-6], Rep. Davis, Danny K. [D-IL-7], Rep. Schock, Aaron [R-IL-18], Rep. Neugebauer, Randy [R-TX-19], Rep. Bustos, Cheri [D-IL-17], Rep. Reed, Tom [R-NY-23], Rep. Loebsack, David [D-IA-2], Rep. Kelly, Mike [R-PA-16], Rep. Griffin, Tim [R-AR-2], Rep. Ribble, Reid J. [R-WI-8], Rep. Smith, Adrian [R-NE-3], Sen. Cramer, Kevin [R-ND], Rep. Smith, Jason [R-MO-8], Rep. Murphy, Patrick [D-FL-18]

Subjects

Taxation

Source updated

7 April 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

America's Small Business Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property, (2) the increased $2,000,000 threshold amount for such property over which the amount of the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property).  Allow an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014. Eliminates the exclusion of air conditioning and heating units from property eligible for the expensing allowance.

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

Timeline

  1. 10 April 2014

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 10 April 2014

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 10 April 2014

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 29 April 2014

    Vote

    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 21 - 14.

    Source: Committee

  5. 29 April 2014

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

  6. 2 May 2014

    Calendars

    Placed on the Union Calendar, Calendar No. 320.

    Source: Calendars

  7. 2 May 2014

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-432.

    Source: Committee

  8. 2 May 2014

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-432.

    Source: Committee

  9. 10 June 2014

    Reported

    Rules Committee Resolution H. Res. 616 Reported to House. Rule provides for one hour of general debate on the bills. H.R. 4800 shall be considred for amendment under a modified open rule. H.R. 4457 and H.R. 4453 shall be considred for amendment under a closed rule.

    Source: Floor

  10. 12 June 2014

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  11. 12 June 2014

    Vote

    On passage Passed by the Yeas and Nays: 272 - 144 (Roll no. 309). (text: CR H5330)

    Source: Floor

  12. 12 June 2014

    Vote

    Passed/agreed to in House: On passage Passed by the Yeas and Nays: 272 - 144 (Roll no. 309).(text: CR H5330)

    Source: Floor

  13. 12 June 2014

    Vote

    On motion to recommit with instructions Failed by the Yeas and Nays: 180 - 232 (Roll no. 308).

    Source: Floor

  14. 12 June 2014

    Floor

    The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H5339)

    Source: Floor

  15. 12 June 2014

    Floor

    DEBATE - The House proceeded with one hour of debate on H.R. 4457.

    Source: Floor

  16. 12 June 2014

    Floor

    Mr. Neal moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H5338-5340; text: CR H5338)

    Source: Floor

  17. 12 June 2014

    Floor

    The previous question was ordered pursuant to the rule. (consideration: CR H5338)

    Source: Floor

  18. 12 June 2014

    Floor

    Considered under the provisions of rule H. Res. 616. (consideration: CR H5330-5340)

    Source: Floor

  19. 16 June 2014

    Calendars

    Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

    Source: Calendars

  20. 17 June 2014

    Calendars

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.

    Source: Calendars

Votes

No vote records are attached yet.

Versions

Documents

11 official files

Placed on Calendar Senate (text)

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  • Placed on Calendar Senate (text)

    Placed on Calendar Senate · EN · 17 June 2014

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  • Placed on Calendar Senate (PDF)

    Placed on Calendar Senate · EN · 17 June 2014

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  • Engrossed in House (text)

    Engrossed in House · EN · 12 June 2014

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  • Engrossed in House (PDF)

    Engrossed in House · EN · 12 June 2014

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  • Passed House amended

    summary · EN · 12 June 2014

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  • Reported in House (text)

    Reported in House · EN · 2 May 2014

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  • Reported in House (PDF)

    Reported in House · EN · 2 May 2014

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  • Reported to House with amendment(s)

    summary · EN · 2 May 2014

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  • Introduced in House (text)

    Introduced in House · EN · 10 April 2014

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  • Introduced in House (PDF)

    Introduced in House · EN · 10 April 2014

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  • Introduced in House

    summary · EN · 10 April 2014

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Sponsors

Related records

Sources

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