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HR 4706 107th Congress House

Small Business Investment Company Capital Access Act of 2002

Official title: To amend the Internal Revenue Code of 1986 to modify the unrelated business income limitation on investment in certain debt-financed properties.

Introduced: May 9, 2002 See on congress.gov
Taxation Business income taxCommerceDebtEconomics and Public Finance
More subjectsShow fewer subjects
Federally-guaranteed loansFinance and Financial SectorIncome taxSecuritiesSmall businessTax-exempt organizationsUnrelated business income tax
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 9, 2002
Referred to the House Committee on Ways and Means.
May 9, 2002
Introduced in House
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 Latest action May 9, 2002

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Small Business Investment Company Capital Access Act of 2002 - Amends the Internal Revenue Code to exclude from the definition of "acquisition indebtedness" specified debt-financed indebtedness incurred by a small business investment company.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1
MCINNIS, SCOTT
· Oct 1, 2002
COLLINS, MAC
· Sep 18, 2002
FROST, MARTIN
· Sep 5, 2002
 D
Velázquez, Nydia M.
New York · May 9, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4706: Small Business Investment Company Capital Access Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4706/
MLA
"H.R. 4706: Small Business Investment Company Capital Access Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4706/.
Bluebook (legal)
H.R. 4706, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4706/.
Markdown link
[H.R. 4706: Small Business Investment Company Capital Access Act of 2002](https://openamerica.io/bill/107-HR-4706/)
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