H.R. 4855 · 113th Congress
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
- Sponsor
- Jim Gerlach
- Introduced
- 2014-06-12
- Latest action
- 2014-06-12 · Introduced in House
Subjects
Income tax credits
Income tax deductions
Tax administration and collection, taxpayers
Taxation
Inflation and prices
Research and development
Business investment and capital
Small business
Advanced technology and technological innovations
Capital gains tax
Accounting and auditing