Creating Tech Startup Jobs Act

Summary

Creating Tech Startup Jobs Act This bill allows several tax credits for a qualified research intensive small business concern, which is a small business that is not over 10 years old, has fewer than 100 employees, and spends at least 30% of its gross expenditures on research or experimental expenditures. For a qualified research intensive small business concern, the bill allows a research intensive investment credit for taxpayers who acquire an equity investment in the business, a research employment credit for a portion of the first-year research wages that the business pays to full-time research employees, and a research expenditure credit for a portion of the research or experimental expenditures of the business. The bill also (1) sets forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, and (2) modifies the tax treatment of partners who provide investment management services to partnerships.

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Timeline

1. 10 April 2018

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 10 April 2018

   Introduced

   Introduced in House

   Source: IntroReferral

3. 10 April 2018

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 10 April 2018 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 April 2018

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 10 April 2018

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 10 April 2018

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Rosen, Jacky [D-NV] · D · Sponsor
• Rep. Thompson, Bennie G. [D-MS-2] · D · Cosponsor
• Rep. Jackson Lee, Sheila [D-TX-18] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to → Carried Interest Fairness Act of 2017
• related to → Carried Interest Fairness Act of 2017