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S 2022 107th Congress Senate

Small Business Investment Company Capital Access Act of 2002

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

Introduced: March 15, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 15, 2002
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1979)
Mar 15, 2002
Sponsor introductory remarks on measure. (CR S1978-1979)
Mar 15, 2002
Introduced in Senate
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 Latest action March 15, 2002

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1979)

 Plain-English summary Congressional Research Service
Small Business Investment Company Capital Access Act of 2002 - Amends the Internal Revenue Code concerning the unrelated business income limitation on investment in certain debt-financed properties to exclude from the definition of "acquisition indebtedness" indebtedness incurred by certain small business companies which is evidenced by specified debentures.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Mar 15, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2022: Small Business Investment Company Capital Access Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-S-2022/
MLA
"S. 2022: Small Business Investment Company Capital Access Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-2022/.
Bluebook (legal)
S. 2022, 107th Cong. (2026), https://openamerica.io/bill/107-S-2022/.
Markdown link
[S. 2022: Small Business Investment Company Capital Access Act of 2002](https://openamerica.io/bill/107-S-2022/)
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