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S 2088 112th Congress Senate

Small Business Start-up Support Act of 2012

Official title: A bill to amend the Internal Revenue Code of 1986 to permanently double the amount of start-up expenses entrepreneurs can deduct from their taxes.

Introduced: September 19, 2012 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsSmall 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 9, 2012
Read twice and referred to the Committee on Finance.
Feb 9, 2012
Sponsor introductory remarks on measure. (CR S497)
Feb 9, 2012
Introduced in Senate
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 Latest action February 9, 2012

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Small Business Start-up Support Act of 2012 - Amends the Internal Revenue Code to provide for a permanent increase (from $5,000 to $10,000) in the tax deduction for business start-up expenditures.

 Related & companion bills 2
  • HR 3231 Related bill To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.
  • HR 4032 Related bill Help Entrepreneurs Create American Jobs Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Gillibrand, Kirsten E.
New York · Sep 19, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2088: Small Business Start-up Support Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-S-2088/
MLA
"S. 2088: Small Business Start-up Support Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-2088/.
Bluebook (legal)
S. 2088, 112th Cong. (2026), https://openamerica.io/bill/112-S-2088/.
Markdown link
[S. 2088: Small Business Start-up Support Act of 2012](https://openamerica.io/bill/112-S-2088/)
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