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HR 6559 112th Congress House

To amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.

Introduced: September 25, 2012 See on congress.gov
Taxation Advanced technology and technological innovationsBusiness investment and capitalIncome tax creditsIncome tax deductions
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Research and developmentSmall businessTax administration and collection, taxpayers
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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
Sep 25, 2012
Referred to the House Committee on Ways and Means.
Sep 25, 2012
Introduced in House
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 Latest action September 25, 2012

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt from passive loss rules any activity of a taxpayer carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity that: (1) spends a specified percentage of its income on research, (2) is a small business with 250 or fewer employees, and (3) does not have aggregate gross receipts in excess of $150 million.

 Related & companion bills 1
  • S 3595 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments i…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Sep 25, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6559: To amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-6559/
MLA
"H.R. 6559: To amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-6559/.
Bluebook (legal)
H.R. 6559, 112th Cong. (2026), https://openamerica.io/bill/112-HR-6559/.
Markdown link
[H.R. 6559: To amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.](https://openamerica.io/bill/112-HR-6559/)
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