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HR 952 113th Congress House

Main Street Revival Act

Official title: To amend the Internal Revenue Code of 1986 to allow small businesses to defer the payment of certain employment taxes.

Introduced: August 2, 2013 See on congress.gov
Taxation Economic performance and conditionsEmployment taxesSmall businessTax administration and collection, taxpayers
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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
Mar 5, 2013
Referred to the House Committee on Ways and Means.
Mar 5, 2013
Introduced in House
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 Latest action March 5, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Main Street Revival Act - Amends the Internal Revenue Code to allow a specified small business to pay its first-year employment taxes in four annual installments. Defines "specified small business" as any HUBZone business (a business operating in a historically underutilized business zone as defined by the Small Business Act) that is not reasonably expected to employ more than 25 full-time employees in its first year of operation.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1
D
Cohen, Steve
Tennessee · Aug 2, 2013
Shea-Porter, Carol
· Jun 14, 2013
Gabbard, Tulsi
· May 23, 2013
Collins, Chris
· Apr 25, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 952: Main Street Revival Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-952/
MLA
"H.R. 952: Main Street Revival Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-952/.
Bluebook (legal)
H.R. 952, 113th Cong. (2026), https://openamerica.io/bill/113-HR-952/.
Markdown link
[H.R. 952: Main Street Revival Act](https://openamerica.io/bill/113-HR-952/)
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