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United States · Bill · HR

H.R. 5346 (113th)

Rural Microbusiness Investment Credit Act of 2014

referredUnited States· United States Congress· EN

Introduced

31 July 2014

Last action

31 July 2014 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Kind, Ron [D-WI-3], Rep. Reed, Tom [R-NY-23]

Subjects

Taxation

Source updated

12 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Rural Microbusiness Investment Credit Act of 2014 - Amends the Internal Revenue Code to allow a business-related tax credit for 35% of new investment in a rural microbusiness. Imposes limits on such credit for businesses and individual taxpayers. Defines: (1) "rural microbusiness" as a trade or business that employs not more than 5 full-time employees in a taxable year and is carried on, and physically located, in a distressed rural area; and (2) "distressed rural area" as an area that has lost at least 5% of its population over the last 10 years or 10% of its population over the last 20 years, that has a median family income below 85 % of the national median family income, that has a poverty rate that exceeds 12.5%, or where average unemployment in the preceding year exceeds 120% of the national average.

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

Timeline

  1. 31 July 2014

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 31 July 2014

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 31 July 2014

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 31 July 2014

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  • Introduced in House (PDF)

    Introduced in House · EN · 31 July 2014

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 31 July 2014

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Sponsors

Related records

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Sources

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