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HR 4307 108th Congress House

Small Business Jobs Creation Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for increasing employment.

Introduced: May 6, 2004 See on congress.gov
Taxation CommerceIncome taxLabor and EmploymentTax creditsWages
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 6, 2004
Referred to the House Committee on Ways and Means.
May 6, 2004
Introduced in House
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 Latest action May 6, 2004

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Jobs Creation Act of 2004 - Amends the Internal Revenue Code to allow an employer with annual gross receipts of less than $25 million a business tax credit for 50 percent of the excess of unemployment insurance wages paid in the current year over 102 percent of such wages paid during the preceding calendar year. Limits the annual amount of such credit to $100,000. Terminates the credit after 2009.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Republican 6
R
Sessions, Pete
Texas · May 18, 2004
Barrett, J.
· May 6, 2004
BOYD, ALLEN
· May 6, 2004
 R
Carter, John R.
Texas · May 6, 2004
 R
Cole, Tom
Oklahoma · May 6, 2004
 R
Diaz-Balart, Mario
Florida · May 6, 2004
HASTINGS, DOC
· May 6, 2004
SHADEGG, JOHN
· May 6, 2004
 R
Turner, Michael R.
Ohio · May 6, 2004
 R
Wilson, Joe
South Carolina · May 6, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4307: Small Business Jobs Creation Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4307/
MLA
"H.R. 4307: Small Business Jobs Creation Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4307/.
Bluebook (legal)
H.R. 4307, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4307/.
Markdown link
[H.R. 4307: Small Business Jobs Creation Act of 2004](https://openamerica.io/bill/108-HR-4307/)
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