S.1402 - Small Business Jump Start Act of 2009

A bill to amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures. view all titles (2)

All Bill Titles

  • Official: A bill to amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures. as introduced.
  • Short: Small Business Jump Start Act of 2009 as introduced.

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Introduced
 
Senate
Passes
 
House
Passes
 
President
Signs
 

 
07/07/09
 
 
 
 
 
 
 

Official Summary

Small Business Jump Start Act of 2009 - Amends the Internal Revenue Code to increase in taxable years beginning in 2009, 2010, or 2011: (1) the limit on the tax deduction for trade or business start-up expenditures from $5,000 to $10,000; and (2) the threshold amount for reducing such limit

Official Summary

Small Business Jump Start Act of 2009 - Amends the Internal Revenue Code to increase in taxable years beginning in 2009, 2010, or 2011:
(1) the limit on the tax deduction for trade or business start-up expenditures from $5,000 to $10,000; and
(2) the threshold amount for reducing such limit.

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