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HR 3861 113th Congress House

Reward and Encourage New Business Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to increase the deduction for business start-up expenditures from $5,000 to $10,000.

Introduced: January 13, 2014 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsSmall business
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Jan 13, 2014
Referred to the House Committee on Ways and Means.
Jan 13, 2014
Introduced in House
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 Latest action January 13, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Reward and Encourage New Business Act of 2013 - Amends the Internal Revenue Code to increase from $5,000 to $10,000 the maximum amount of the tax deduction for business start-up expenditures.

 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). H.R. 3861: Reward and Encourage New Business Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3861/
MLA
"H.R. 3861: Reward and Encourage New Business Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3861/.
Bluebook (legal)
H.R. 3861, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3861/.
Markdown link
[H.R. 3861: Reward and Encourage New Business Act of 2013](https://openamerica.io/bill/113-HR-3861/)
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