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S 1402 111th Congress Senate Taxation Business investment and capital Income tax deductions

Small Business Jump Start Act of 2009

Introduced: July 7, 2009 Introduced by: Merkley, Jeff Democratic · Oregon See on congress.gov
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
Jul 7, 2009
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7195)
Jul 7, 2009
Sponsor introductory remarks on measure. (CR S7195, S7195-7196)
Jul 7, 2009
Introduced in Senate
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 Plain-English summary Congressional Research Service

Small Business Jump Start Act of 2009 - Amends the Internal Revenue Code to increase in taxable years beginning in 2009, 2010, or 2011: (1) the limit on the tax deduction for trade or business start-up expenditures from $5,000 to $10,000; and (2) the threshold amount for reducing such limit.

What's happening now July 7, 2009

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7195)

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1402: Small Business Jump Start Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-S-1402/
MLA
"S. 1402: Small Business Jump Start Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-1402/.
Bluebook (legal)
S. 1402, 111th Cong. (2026), https://openamerica.io/bill/111-S-1402/.
Markdown link
[S. 1402: Small Business Jump Start Act of 2009](https://openamerica.io/bill/111-S-1402/)
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