United States · Bill · S
S. 2382 (95th)
Small Business Investment Incentive Act
Introduced
15 December 1977
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Small Business Investment Incentive Act - Title I: Investment Incentives - Amends the Internal Revenue Code to provide special tax benefits with respect to gains and losses on the sale of interests in small businesses, bad debt deductions for guarantors of obligations of small business corporations, reserves for losses on equity investments of small business investment companies, and qualified stock options for small businesses. Title II: Tax Reduction - Increases the corporate surtax exemption, and the amount of the additional first year depreciation allowance for small businesses. Allows a ten-year carryover of small business net operating losses. Increases the minimum accumulated earnings credit.
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Documents
1 official file
Introduced in Senate
summary · EN · 15 December 1977
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/2382
- Open data entity: https://api.congress.gov/v3/bill/95/s/2382