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HR 1108 103th Congress House

Small Business Regulatory Cost Relief Act of 1993

Official title: To amend the Internal Revenue Code of 1986 to provide small businesses a credit for the cost of complying with Federal regulations.

Introduced: February 24, 1993 See on congress.gov
Taxation Architecture and the disabledCostsGovernment regulationIncome tax
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Small businessTax credits
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 24, 1993
Referred to the House Committee on Ways and Means.
Feb 24, 1993
Sponsor introductory remarks on measure. (CR E448)
Feb 24, 1993
Introduced in House
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 Latest action February 24, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Regulatory Cost Relief Act of 1993 - Amends the Internal Revenue Code to replace the small business tax credit for expenditures to provide access to disabled individuals with the small business tax credit for regulatory costs. Makes such credit 50 percent of qualified regulatory costs for a taxable year as exceed $250. Declares that such costs include eligible access expenditures for the disabled.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Calvert, Ken
California · Sep 28, 1994
 D
Norton, Eleanor Holmes
District of Columbia · Feb 24, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1108: Small Business Regulatory Cost Relief Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1108/
MLA
"H.R. 1108: Small Business Regulatory Cost Relief Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1108/.
Bluebook (legal)
H.R. 1108, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1108/.
Markdown link
[H.R. 1108: Small Business Regulatory Cost Relief Act of 1993](https://openamerica.io/bill/103-HR-1108/)
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