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HR 4211 111th Congress House

To amend the Internal Revenue Code of 1986 to treat nonrecourse small business investment company loans from the Small Business Administration as amounts at risk for purposes of determining the…

Official title: To amend the Internal Revenue Code of 1986 to treat nonrecourse small business investment company loans from the Small Business Administration as amounts at ri… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to treat nonrecourse small business investment company loans from the Small Business Administration as amounts at risk for purposes of determining the deduction for losses.

Introduced: December 3, 2009 Introduced by: Thompson, Mike Democratic · California See on congress.gov
Taxation Business investment and capitalGovernment lending and loan guaranteesIncome tax deductionsSmall 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 3, 2009
Referred to the House Committee on Ways and Means.
Dec 3, 2009
Introduced in House
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 Latest action December 3, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise the definition of "qualified nonrecourse financing" to include qualified nonrecourse real property or Small Business Investment Company financing as amounts at risk for purposes of determining the deductibility of losses from certain investment activities, including farming, leasing, and energy exploration.

 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. 4211: To amend the Internal Revenue Code of 1986 to treat nonrecourse small business investment company loans from the Small Business Administration as amounts at risk for purposes of determining the deduction for losses.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-4211/
MLA
"H.R. 4211: To amend the Internal Revenue Code of 1986 to treat nonrecourse small business investment company loans from the Small Business Administration as amounts at risk for purposes of determining the deduction for losses.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-4211/.
Bluebook (legal)
H.R. 4211, 111th Cong. (2026), https://openamerica.io/bill/111-HR-4211/.
Markdown link
[H.R. 4211: To amend the Internal Revenue Code of 1986 to treat nonrecourse small business investment company loans from the Small Business Administration as amounts at risk for purposes of determining the deduction for losses.](https://openamerica.io/bill/111-HR-4211/)
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