Skip to main content
S 855 108th Congress Senate

Small Business Investment Company Capital Access Act of 2003

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: April 10, 2003 See on congress.gov
Taxation CommerceDebtEconomics and Public FinanceFederally-guaranteed loans
More subjectsShow fewer subjects
Finance and Financial SectorIncome taxSecuritiesSmall businessTax-exempt organizationsUnrelated business income tax
Sign in to write a letter Sign in to watch
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 10, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5181-5182)
Apr 10, 2003
Sponsor introductory remarks on measure. (CR S5181)
Apr 10, 2003
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 10, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5181-5182)

 Plain-English summary Congressional Research Service
Small Business Investment Company Capital Access Act of 2003 - Amends the Internal Revenue Code to exclude from the definition of "acquisition indebtedness" specified debt-financed indebtedness incurred by a small business investment company.
 Related & companion bills 1
  • HR 739 Identical bill Small Business Investment Company Capital Act of 2003
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Apr 10, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 855: Small Business Investment Company Capital Access Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-855/
MLA
"S. 855: Small Business Investment Company Capital Access Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-855/.
Bluebook (legal)
S. 855, 108th Cong. (2026), https://openamerica.io/bill/108-S-855/.
Markdown link
[S. 855: Small Business Investment Company Capital Access Act of 2003](https://openamerica.io/bill/108-S-855/)
Report a problem