United States · Bill · S
S. 256 (112th)
American Opportunity Act of 2011
Introduced
2 February 2011
Last action
2 February 2011 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Pryor, Mark L. [D-AR], Sen. Brown, Scott P. [R-MA], Sen. Gillibrand, Kirsten E. [D-NY]
Subjects
Taxation
Source updated
14 August 2025
Summary
American Opportunity Act of 2011 - Amends the Internal Revenue Code to allow a tax credit for 25% of a qualified equity investment in a qualified small business entity. Defines "qualified small business entity" as a domestic corporation or partnership that: (1) is a small business headquarted in the United States, (2) is engaged in a high technology trade or business, (3) has been in existence for less than five years as of the date of the qualified equity investment, and (4) employs less than 100 full-time employees, more than 50% of whom perform substantially all of their services in the United States. Limits the dollar amount of such credit to $500 million for each of calendar years 2011 through 2015. Requires: (1) the Secretary of the Treasury to prescribe regulations on the allocations of such credit to a small business entity, and (2) the Comptroller General to audit the investment tax credit program.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
2 February 2011
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
2 February 2011
Introduced
Sponsor introductory remarks on measure. (CR S483)
Source: IntroReferral
2 February 2011
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 2 February 2011 · Download file
Documents
3 official files
Introduced in Senate (text)
This file cannot be previewed here. Use View or Download.
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate (text)
Introduced in Senate · EN · 2 February 2011
Introduced in Senate (PDF)
Introduced in Senate · EN · 2 February 2011
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate
summary · EN · 2 February 2011
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Pryor, Mark L. [D-AR] · D · Sponsor
- Sen. Brown, Scott P. [R-MA] · R · Cosponsor
- Sen. Gillibrand, Kirsten E. [D-NY] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to ← Jobs Creation Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/256
- Open data entity: https://api.congress.gov/v3/bill/112/s/256
- us · 112-s-256 · source updated 14 August 2025