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United States · Bill · HR

H.R. 952 (113th)

Main Street Revival Act

referredUnited States· United States Congress· EN

Introduced

5 March 2013

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

12 August 2025

Summary

Main Street Revival Act - Amends the Internal Revenue Code to allow a specified small business to pay its first-year employment taxes in four annual installments. Defines "specified small business" as any HUBZone business (a business operating in a historically underutilized business zone as defined by the Small Business Act) that is not reasonably expected to employ more than 25 full-time employees in its first year of operation.

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Documents

3 official files

Introduced in House (text)

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