H.R.4841 - Small Business Tax Relief and Job Growth Act of 2010

To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses. view all titles (2)

All Bill Titles

  • Official: To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses. as introduced.
  • Short: Small Business Tax Relief and Job Growth Act of 2010 as introduced.

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Introduced
 
House
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Senate
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President
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03/12/10
 
 
 
 
 
 
 

Official Summary

Small Business Tax Relief and Job Growth Act of 2010 - Amends the Internal Revenue Code to: (1) increase the tax deduction for business start-up expenditures; (2) allow expensing in 2010 and 2011 of improvements to real property and structural improvements to buildings used in a trade or bu

Official Summary

Small Business Tax Relief and Job Growth Act of 2010 - Amends the Internal Revenue Code to:
(1) increase the tax deduction for business start-up expenditures;
(2) allow expensing in 2010 and 2011 of improvements to real property and structural improvements to buildings used in a trade or business; and
(3) reduce from 35% to 15% the alternative tax on the net capital gains of C corporations with annual gross receipts of not more than $15 million.

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