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S 193 113th Congress Senate Taxation Employment taxes Government trust funds Income tax credits Research and development Small business Social security and elderly assistance

Startup Innovation Credit Act of 2013

Introduced: January 31, 2013 Introduced by: Coons, Christopher A. Democratic · Delaware 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 31, 2013
Read twice and referred to the Committee on Finance.
Jan 31, 2013
Sponsor introductory remarks on measure. (CR S439-440)
Jan 31, 2013
Introduced in Senate
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 Plain-English summary Congressional Research Service

Startup Innovation Credit Act of 2013 - Amends the Internal Revenue Code to allow a qualified small business, other than a tax-exempt organization, to use a portion of its tax credit for increasing research expenditures as an offset against its payroll tax liability under the Federal Insurance Contributions Act (FICA).  Defines "qualified small business" as a corporation, partnership, or S corporation if the gross receipts of such entity for the taxable year are less than $5 million and such entity did not have gross receipts for any period preceding the 5-year period ending with such taxable year. Limits the amount of the payroll tax credit portion to $250,000 in any taxable year.

What's happening now January 31, 2013

Read twice and referred to the Committee on Finance.

 Related & companion bills 2
  • S 310 Related bill Startup Act 3.0
  • S 1920 Related bill Innovators Job Creation Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Kaine, Tim
Virginia · Mar 12, 2013
 R
Moran, Jerry
Kansas · Jan 31, 2013
 D
Schumer, Charles E.
New York · Jan 31, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). S. 193: Startup Innovation Credit Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-S-193/
MLA
"S. 193: Startup Innovation Credit Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-193/.
Bluebook (legal)
S. 193, 113th Cong. (2026), https://openamerica.io/bill/113-S-193/.
Markdown link
[S. 193: Startup Innovation Credit Act of 2013](https://openamerica.io/bill/113-S-193/)
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