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HR 815 113th Congress House

To amend the Internal Revenue Code of 1986 to make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the extent of the increased wages of the…

Official title: To amend the Internal Revenue Code of 1986 to make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the extent of the increased wages of the small business.

Introduced: February 25, 2013 See on congress.gov
Taxation Income tax exclusionInterest, dividends, interest ratesSmall businessWages and earnings
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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
Feb 25, 2013
Referred to the House Committee on Ways and Means.
Feb 25, 2013
Introduced in House
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 Latest action February 25, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from gross income increased-wage exempt-dividends distributed to an individual by a corporation or a partnership which is a small business concern (as defined by the Small Business Act). Defines "increased-wage exempt-dividends" as dividends paid by a small business concern that do not exceed the increase in wages paid by the small business concern over wages paid in the preceding taxable year.

 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. 815: To amend the Internal Revenue Code of 1986 to make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the extent of the increased wages of the small business.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-815/
MLA
"H.R. 815: To amend the Internal Revenue Code of 1986 to make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the extent of the increased wages of the small business.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-815/.
Bluebook (legal)
H.R. 815, 113th Cong. (2026), https://openamerica.io/bill/113-HR-815/.
Markdown link
[H.R. 815: To amend the Internal Revenue Code of 1986 to make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the extent of the increased wages of the small business.](https://openamerica.io/bill/113-HR-815/)
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