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HR 3231 112th Congress House Taxation Business investment and capital Income tax deductions Small business

To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.

Introduced: October 14, 2011 See on congress.gov
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Oct 14, 2011
Referred to the House Committee on Ways and Means.
Oct 14, 2011
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase the tax deduction for the start-up expenditures of an active trade or business from $5,000 to $20,000 in taxable years beginning in 2011 through 2014.

What's happening now October 14, 2011

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • HR 4032 Related bill Help Entrepreneurs Create American Jobs Act of 2012
  • S 2088 Related bill Small Business Start-up Support Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
Dent, Charles
· Feb 8, 2012
 D
Johnson, Henry C. "Hank"
Georgia · Feb 8, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3231: To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-3231/
MLA
"H.R. 3231: To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-3231/.
Bluebook (legal)
H.R. 3231, 112th Cong. (2026), https://openamerica.io/bill/112-HR-3231/.
Markdown link
[H.R. 3231: To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.](https://openamerica.io/bill/112-HR-3231/)
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