United States 113th Congress Status: Died 1 R cosponsors

S 2237 — Farm and Small Business Expensing Tax Relief Act

Last action — Read twice and referred to the Committee on Finance.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. Died in session

This bill died with 113th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Farm and Small Business Expensing Tax Relief Act - Amends the Internal Revenue Code to allow a business taxpayer to expense up to $5,000 of the costs incurred to acquire or produce any item of tangible property if: (1) the taxpayer's average annual gross receipts during the preceding three taxable years do not exceed $10 million, and (2) the taxpayer has in effect written accounting procedures as may be prescribed by the Secretary of the Treasury.

Bill Text

We don't have the full text on file for this bill yet.

Read S 2237 on the official United States source →

Action History

  1. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

Business investment and capital Income tax deductions Small business Taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 2237 do?
Farm and Small Business Expensing Tax Relief Act - Amends the Internal Revenue Code to allow a business taxpayer to expense up to $5,000 of the costs incurred to acquire or produce any item of tangible property if: (1) the taxpayer's average annual gross receipts during the preceding three taxable years do not exceed $10 million, and (2) the taxpayer has in effect written accounting procedures as may be prescribed by the Secretary of the Treasury.
Who sponsors S 2237?
S 2237 is sponsored by John Hoeven (R).
What is the current status of S 2237?
This bill died with 113th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track S 2237?
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Last checked for changes about 8 hours ago · updated continuously

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