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HR 4164 113th Congress House Finance and Financial Sector Administrative law and regulatory procedures Business investment and capital Business records Competition and antitrust Congressional oversight Corporate finance and management Financial services and investments Government studies and investigations Securities Securities and Exchange Commission (SEC) Small business

Small Company Disclosure Simplification Act

Introduced: April 2, 2014 See on congress.gov
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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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 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.

What's happening now March 14, 2014

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

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

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 2
All 2 Democratic 1
GOODLATTE, ROBERT
· Apr 2, 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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