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HR 4457 113th Congress House Taxation Business investment and capital Computers and information technology Food industry and services Income tax deductions Inflation and prices Lighting, heating, cooling Retail and wholesale trades

America's Small Business Tax Relief Act of 2014

Introduced: April 10, 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 19 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 17, 2014
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.
Jun 16, 2014
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Jun 12, 2014
Motion to reconsider laid on the table Agreed to without objection.
Jun 12, 2014
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 272 - 144 (Roll no. 309).(text: CR H5330)
Jun 12, 2014
On motion to recommit with instructions Failed by the Yeas and Nays: 180 - 232 (Roll no. 308).
Jun 12, 2014
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H5339)
Jun 12, 2014
DEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions, pending the reservation of a point of order. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to extend small business expensing for two years. The point of order was subsequently withdrawn.
Jun 12, 2014
Mr. Neal moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H5338-5340; text: CR H5338)
Jun 12, 2014
The previous question was ordered pursuant to the rule. (consideration: CR H5338)
Jun 12, 2014
DEBATE - The House continued with debate on H.R. 4457.
Jun 12, 2014
Considered under the provisions of rule H. Res. 616. (consideration: CR H5330-5340)
Jun 12, 2014
DEBATE - The House proceeded with one hour of debate on H.R. 4457.
Jun 10, 2014
Rules Committee Resolution H. Res. 616 Reported to House. Rule provides for one hour of general debate on the bills. H.R. 4800 shall be considred for amendment under a modified open rule. H.R. 4457 and H.R. 4453 shall be considred for amendment under a closed rule.
May 2, 2014
Placed on the Union Calendar, Calendar No. 320.
May 2, 2014
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-432.
Apr 29, 2014
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 21 - 14.
Apr 29, 2014
Committee Consideration and Mark-up Session Held.
Apr 10, 2014
Referred to the House Committee on Ways and Means.
Apr 10, 2014
Introduced in House
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
Jun 12, 2014 House · vote #309 On Passage Passed 272–144 See who voted →
Jun 12, 2014 House · vote #308 On Motion to Recommit with Instructions Failed 180–232 See who voted →
 Amendments to this bill 1

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

AmendmentSponsorPurposeStatusLatest action
HAMDT 866 — — Pending —
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 Plain-English summary Congressional Research Service

America's Small Business Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property, (2) the increased $2,000,000 threshold amount for such property over which the amount of the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property).  Allow an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014. Eliminates the exclusion of air conditioning and heating units as property eligible for the expensing allowance.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay-As-You-Go) scorecard.

What's happening now June 17, 2014

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.

 Related & companion bills 7
  • HR 1 Related bill Tax Reform Act of 2014
  • HR 4 Related bill Jobs for America Act
  • HR 4501 Related bill Small Business Growth and Investment Act of 2014
  • HR 5360 Related bill American Renaissance in Manufacturing Act
  • S 1298 Related bill A bill to amend the Internal Revenue Code of 1986 to adjust the limits on expensing of certain depreciable business ass…
  • S 1342 Related bill Small Business Investment Promotion Act
  • HRES 616 Related bill Providing for consideration of the bill (H.R. 4800) making appropriations for Agriculture, Rural Development, Food and …
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 11
All 11 Democratic 2 Republican 5
R
Cramer, Kevin
North Dakota · Apr 29, 2014
 R
Smith, Jason
Missouri · Apr 29, 2014
 R
Kelly, Mike
Pennsylvania · Apr 28, 2014
Loebsack, David
· Apr 28, 2014
Neugebauer, Randy
· Apr 28, 2014
Reed, Tom
· Apr 28, 2014
 R
Smith, Adrian
Nebraska · Apr 28, 2014
 D
Davis, Danny K.
Illinois · Apr 10, 2014
Gerlach, Jim
· Apr 10, 2014
 D
Neal, Richard E.
Massachusetts · Apr 10, 2014
 R
Young, Todd
Indiana · Apr 10, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4457: America's Small Business Tax Relief Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4457/
MLA
"H.R. 4457: America's Small Business Tax Relief Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4457/.
Bluebook (legal)
H.R. 4457, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4457/.
Markdown link
[H.R. 4457: America's Small Business Tax Relief Act of 2014](https://openamerica.io/bill/113-HR-4457/)
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