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United States · Bill · HR

H.R. 6102 (112th)

America's Small Business Tax Relief Act of 2012

referredUnited States· United States Congress· EN

Introduced

11 July 2012

Last action

11 July 2012 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Gerlach, Jim [R-PA-6], Rep. Kind, Ron [D-WI-3], Rep. Sensenbrenner, F. James, Jr. [R-WI-5]

Subjects

Taxation

Source updated

14 August 2025

Taxation

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Summary

America's Small Business Tax Relief Act of 2012 - Amends the Internal Revenue Code to make permanent: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock, (2) carrybacks and alternative minimum tax rules relating to small business tax credits, (3) the reduction in the recognition period for the built-in gains from the sale of S corporation stock, (4) the increased limitation for the expensing of depreciable business assets, (5) the use of the percentage of completion accounting method for long-term contracts, (6) the increased tax deduction for business start-up expenditures, and (7) the allowance of a deduction for health insurance premiums in computing net earnings from self-employment income.

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

Timeline

  1. 11 July 2012

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 11 July 2012

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 11 July 2012

    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 · 11 July 2012

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  • Introduced in House (PDF)

    Introduced in House · EN · 11 July 2012

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 11 July 2012

    Open at official source

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Sponsors

Related records

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Sources

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