United States · Bill · S
S. 1402 (111th)
Small Business Jump Start Act of 2009
Introduced
7 July 2009
Last action
7 July 2009 · Introduced
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7195)
Sponsors
Sen. Merkley, Jeff [D-OR], Sen. Alexander, Lamar [R-TN], Sen. Boxer, Barbara [D-CA], Sen. Cochran, Thad [R-MS], Sen. Isakson, Johnny [R-GA], Sen. Klobuchar, Amy [D-MN], Sen. Schumer, Charles E. [D-NY], Sen. Specter, Arlen [R-PA], Sen. Kohl, Herb [D-WI]
Subjects
Taxation
Source updated
14 August 2025
Summary
Small Business Jump Start Act of 2009 - Amends the Internal Revenue Code to increase in taxable years beginning in 2009, 2010, or 2011: (1) the limit on the tax deduction for trade or business start-up expenditures from $5,000 to $10,000; and (2) the threshold amount for reducing such limit.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
7 July 2009
Introduced
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7195)
Source: IntroReferral
7 July 2009
Introduced
Sponsor introductory remarks on measure. (CR S7195, S7195-7196)
Source: IntroReferral
7 July 2009
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 7 July 2009 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 7 July 2009
Introduced in Senate (PDF)
Introduced in Senate · EN · 7 July 2009
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Introduced in Senate
summary · EN · 7 July 2009
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Sponsors
- Sen. Merkley, Jeff [D-OR] · D · Sponsor
- Sen. Alexander, Lamar [R-TN] · R · Sponsor
- Sen. Boxer, Barbara [D-CA] · D · Cosponsor
- Sen. Cochran, Thad [R-MS] · R · Cosponsor
- Sen. Isakson, Johnny [R-GA] · R · Cosponsor
- Sen. Klobuchar, Amy [D-MN] · D · Cosponsor
- Sen. Schumer, Charles E. [D-NY] · D · Cosponsor
- Sen. Specter, Arlen [R-PA] · D · Cosponsor
- Sen. Kohl, Herb [D-WI] · D · Cosponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/111th-congress/senate-bill/1402
- Open data entity: https://api.congress.gov/v3/bill/111/s/1402
- us · 111-s-1402 · source updated 14 August 2025