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HR 4473 113th Congress House

Small Business Growth in Manufacturing Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to allow small employers a credit against income tax for the cost of on-the-job training expenses, to make the resea… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow small employers a credit against income tax for the cost of on-the-job training expenses, to make the research credit permanent, and to increase the simplified research credit.

Introduced: April 10, 2014 Introduced by: Foster, Bill Democratic · Illinois See on congress.gov
Taxation Business expensesEmployment and training programsIncome tax creditsResearch and developmentSmall 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 10, 2014
Referred to the House Committee on Ways and Means.
Apr 10, 2014
Introduced in House
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 Latest action April 10, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Growth in Manufacturing Act of 2014 - Amends the Internal Revenue Code to: (1) allow small business employers a business-related tax credit for up to 50% of qualified employee training expenses in a taxable year, (2) make permanent the tax credit for increasing research expenditures, and (3) increase the rate of the alternative simplified research tax credit.

 Related & companion bills 1
  • HR 905 Related bill Research and Development Tax Credit Extension Act of 2013
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4473: Small Business Growth in Manufacturing Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4473/
MLA
"H.R. 4473: Small Business Growth in Manufacturing Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4473/.
Bluebook (legal)
H.R. 4473, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4473/.
Markdown link
[H.R. 4473: Small Business Growth in Manufacturing Act of 2014](https://openamerica.io/bill/113-HR-4473/)
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