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HR 6102 112th Congress House

America's Small Business Tax Relief Act of 2012

Official title: To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes.

Introduced: July 19, 2012 See on congress.gov
Taxation Accounting and auditingBusiness investment and capitalCapital gains taxContracts and agency
More subjectsShow fewer subjects
Employee benefits and pensionsEmployment taxesFinancial services and investmentsHealth care costs and insuranceIncome tax creditsIncome tax deductionsIncome tax exclusionIncome tax ratesSecuritiesSelf-employedSmall business
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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
Jul 11, 2012
Referred to the House Committee on Ways and Means.
Jul 11, 2012
Introduced in House
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 Latest action July 11, 2012

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

America's Small Business Tax Relief Act of 2012 - Amends the Internal Revenue Code to make permanent: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock, (2) carrybacks and alternative minimum tax rules relating to small business tax credits, (3) the reduction in the recognition period for the built-in gains from the sale of S corporation stock, (4) the increased limitation for the expensing of depreciable business assets, (5) the use of the percentage of completion accounting method for long-term contracts, (6) the increased tax deduction for business start-up expenditures, and (7) the allowance of a deduction for health insurance premiums in computing net earnings from self-employment income.

 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. 6102: America's Small Business Tax Relief Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-6102/
MLA
"H.R. 6102: America's Small Business Tax Relief Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-6102/.
Bluebook (legal)
H.R. 6102, 112th Cong. (2026), https://openamerica.io/bill/112-HR-6102/.
Markdown link
[H.R. 6102: America's Small Business Tax Relief Act of 2012](https://openamerica.io/bill/112-HR-6102/)
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