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H.R. 4501 113th Congress House

Small Business Growth and Investment Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to adjust the limits on expensing of certain depreciable business assets.

Introduced: April 28, 2014 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsSmall 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 28, 2014
Referred to the House Committee on Ways and Means.
Apr 28, 2014
Introduced in House
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 Latest action April 28, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Growth and Investment Act of 2014 - Amends the Internal Revenue Code to increase: (1) the expensing allowance for depreciable business property to $250,000 for taxable years beginning after 2013, and (2) the threshold level for such property over which the expensing allowance is reduced to $800,000.  

 Related & companion bills 3
  • S 1342 Identical bill Small Business Investment Promotion Act
  • HR 4457 America's Small Business Tax Relief Act of 2014
  • S 1298 A bill to amend the Internal Revenue Code of 1986 to adjust the limits on expensing of certain depreciable business ass…
 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. 4501: Small Business Growth and Investment Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4501/
MLA
"H.R. 4501: Small Business Growth and Investment Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4501/.
Bluebook (legal)
H.R. 4501, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4501/.
Markdown link
[H.R. 4501: Small Business Growth and Investment Act of 2014](https://openamerica.io/bill/113-HR-4501/)
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