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HR 2284 111th Congress House

To amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation.

Introduced: May 6, 2009 See on congress.gov
Taxation Financial services and investmentsIncome tax deferralIncome tax exclusionSmall business
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
May 6, 2009
Sponsor introductory remarks on measure. (CR H5273)
May 6, 2009
Introduced in House
May 6, 2009
Referred to the House Committee on Ways and Means.
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 Latest action May 6, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow individual taxpayers an exclusion from gross income for certain items of partnership and S corporation pass-thru income up to $250,000 ($500,000 for married couples filing joint returns).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 2284: To amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-2284/
MLA
"H.R. 2284: To amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-2284/.
Bluebook (legal)
H.R. 2284, 111th Cong. (2026), https://openamerica.io/bill/111-HR-2284/.
Markdown link
[H.R. 2284: To amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation.](https://openamerica.io/bill/111-HR-2284/)
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