S. 3595 · 112th Congress

A bill to amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.

Stage
In committee
Introduced
2012-09-20
Latest action
2012-09-20 · Introduced in Senate

Subjects

Income tax credits
Income tax deductions
Tax administration and collection, taxpayers
Taxation
Research and development
Business investment and capital
Small business
Advanced technology and technological innovations