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H.R. 4164 113th Congress House

Small Company Disclosure Simplification Act

Official title: To exempt smaller public companies from requirements relating to the use of Extensible Business Reporting Language for periodic reporting to the Securities and… Show full official titleShow less

Official title: To exempt smaller public companies from requirements relating to the use of Extensible Business Reporting Language for periodic reporting to the Securities and Exchange Commission, and for other purposes.

Introduced: March 6, 2014 See on congress.gov
Finance and Financial Sector Administrative law and regulatory proceduresBusiness investment and capitalBusiness recordsCompetition and antitrust
More subjectsShow fewer subjects
Congressional oversightCorporate finance and managementFinancial services and investmentsGovernment studies and investigationsSecuritiesSecurities and Exchange Commission (SEC)Small business
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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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 14, 2014
Ordered to be Reported (Amended) by the Yeas and Nays: 51 - 5.
Mar 14, 2014
Committee Consideration and Mark-up Session Held.
Mar 6, 2014
Referred to the House Committee on Financial Services.
Mar 6, 2014
Introduced in House
Oct 23, 2013
Hearings Held by the Subcommittee on Capital Markets and Government Sponsored Enterprises Prior to Introduction and Referral.
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 Latest action March 14, 2014

Ordered to be Reported (Amended) by the Yeas and Nays: 51 - 5.

 Plain-English summary Congressional Research Service

Small Company Disclosure Simplification Act - Exempts emerging growth companies and issuers with total annual gross revenues of less than $250 million from the requirements to use Extensible Business Reporting Language (XBRL) for financial statements and other mandatory periodic reporting filed with the Securities and Exchange Commission (SEC). Allows such companies, however, to elect to use XBRL for such reporting.

Directs the SEC to: (1) analyze the costs and benefits to such issuers of the requirements to use XBRL for financial statements and other mandatory periodic reporting; and (2) report to certain congressional committees on the results of such analysis as well as on progress in implementing XBRL reporting within the SEC, and use of XBRL data by the SEC and by investors.

 Related & companion bills 1
  • HR 5405 Promoting Job Creation and Reducing Small Business Burdens Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 3
All 3 Democratic 1
GOODLATTE, ROBERT
· Apr 2, 2014
CHABOT, STEVE
· Mar 24, 2014
 D
Sewell, Terri A.
Alabama · Mar 6, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4164: Small Company Disclosure Simplification Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4164/
MLA
"H.R. 4164: Small Company Disclosure Simplification Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4164/.
Bluebook (legal)
H.R. 4164, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4164/.
Markdown link
[H.R. 4164: Small Company Disclosure Simplification Act](https://openamerica.io/bill/113-HR-4164/)
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