United States · Bill · S
S. 2237 (112th)
Small Business Jobs and Tax Relief Act
Introduced
26 March 2012
Last action
12 July 2012 · Floor
Status
Returned to the Calendar. Calendar No. 341.
Sponsors
Sen. Reid, Harry [D-NV], Sen. Schumer, Charles E. [D-NY], Sen. Durbin, Richard J. [D-IL], Sen. Casey, Robert P., Jr. [D-PA], Sen. Landrieu, Mary L. [D-LA], Sen. Whitehouse, Sheldon [D-RI], Sen. Blumenthal, Richard [D-CT], Sen. Coons, Christopher A. [D-DE]
Subjects
Taxation
Source updated
14 August 2025
Summary
Small Business Jobs and Tax Relief Act - Amends the Internal Revenue Code to allow certain employers a tax credit for 10% of the excess (if any) of: (1) the wages and compensation paid to their employees in 2012; over (2) the amount of such wages paid in 2011, up to a maximum amount of $5 million. Extends for one year the 100% bonus depreciation allowance for business assets. Increases the amount of alternative minimum tax (AMT) credits that corporate taxpayers may elect to accelerate in a taxable year in lieu of claiming bonus depreciation.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
26 March 2012
Introduced
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time. (text of measure as introduced: CR S2032-2033)
Source: Calendars
26 March 2012
Introduced
Introduced in Senate
Source: IntroReferral
27 March 2012
Calendars
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 341.
Source: Calendars
25 June 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4448)
Source: Floor
26 June 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4627-4631; text: CR S4627)
Source: Floor
27 June 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4645-4668)
Source: Floor
28 June 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4689; text: CR S4689)
Source: Floor
29 June 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4731-4733, S4735-4764, S4765)
Source: Floor
9 July 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4783-4786)
Source: Floor
10 July 2012
Floor
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4793-4800, S4804-4815)
Source: Floor
11 July 2012
Passed
Motion to proceed to consideration of measure agreed to in Senate by Unanimous Consent.
Source: Floor
12 July 2012
Floor
Considered by Senate. (consideration: CR S4932-4938)
Source: Floor
Votes
No vote records are attached yet.
Versions
- Placed on Calendar Senate · 27 March 2012 · Download file
Documents
3 official files
Placed on Calendar Senate (text)
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Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 27 March 2012
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 27 March 2012
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Introduced in Senate
summary · EN · 26 March 2012
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Sponsors
- Sen. Reid, Harry [D-NV] · D · Sponsor
- Sen. Schumer, Charles E. [D-NY] · D · Cosponsor
- Sen. Durbin, Richard J. [D-IL] · D · Cosponsor
- Sen. Casey, Robert P., Jr. [D-PA] · D · Cosponsor
- Sen. Landrieu, Mary L. [D-LA] · D · Cosponsor
- Sen. Whitehouse, Sheldon [D-RI] · D · Cosponsor
- Sen. Blumenthal, Richard [D-CT] · D · Cosponsor
- Sen. Coons, Christopher A. [D-DE] · D · Cosponsor
Related records
- related to → Made in America Act of 2011
- related to → Middle Class Tax Relief and Job Creation Act of 2012
- related to → To amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets.
- related to → Invest in America Now Act of 2012
- related to → Job Creation Act of 2011
- related to → A bill to amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets.
- related to → Hire Now Act of 2012
- amends ← SAMDT 2490
- amends ← SAMDT 2491
- amends ← SAMDT 2492
- amends ← SAMDT 2493
- amends ← SAMDT 2494
- amends ← SAMDT 2495
- amends ← SAMDT 2496
- amends ← SAMDT 2497
Showing 15 of 69 related records.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/2237
- Open data entity: https://api.congress.gov/v3/bill/112/s/2237
- us · 112-s-2237 · source updated 14 August 2025