Small Business Investment Act of 1993

Summary

TABLE OF CONTENTS Title I: Investment Incentives Title II: Accounting Provisions Small Business Investment Act of 1993 - Title I: Investment Incentives - Amends the Internal Revenue Code to increase the dollar limitation on the election to expense certain depreciable business assets. Allows the expensing of certain start-up costs of small businesses. Allows certain adjustments and preferences to not be taken into account in computing the alternative minimum tax for qualified small business activities. Increases the allowable number of shareholders for small business corporations. Title II: Accounting Provisions - Allows an eligible small business to elect to use the inflation-adjusted first-in, first-out inventory method of valuing its inventories. Exempts certain small businesses from the uniform capitalization rules and the special rules for long-term contracts.

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Timeline

1. 21 January 1993

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 21 January 1993

   Introduced

   Sponsor introductory remarks on measure. (CR S588-592)

   Source: IntroReferral

3. 21 January 1993

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 21 January 1993 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 21 January 1993

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 21 January 1993

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 21 January 1993

  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. Dole, Robert J. [R-KS] · R · Sponsor
• Sen. Packwood, Bob [R-OR] · R · Sponsor
• Sen. Pressler, Larry [R-SD] · R · Sponsor
• Sen. Domenici, Pete V. [R-NM] · R · Sponsor
• Sen. Danforth, John C. [R-MO] · R · Sponsor
• Sen. Nickles, Don [R-OK] · R · Sponsor
• Sen. Hatch, Orrin G. [R-UT] · R · Sponsor
• Sen. Simpson, Alan K. [R-WY] · R · Sponsor
• Sen. Wallop, Malcolm [R-WY] · R · Sponsor
• Sen. Mack, Connie, III [R-FL] · R · Sponsor
• Sen. Cochran, Thad [R-MS] · R · Sponsor
• Sen. Durenberger, Dave [R-MN] · R · Sponsor
• · ssfi00 · Standing

Related records

• related to → Small Business Investment Act of 1993