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HR 2265 115th Congress House

Main Street Revival Act of 2017

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

Introduced: May 1, 2017 See on congress.gov
Taxation Economic performance and conditionsEmployment taxesSmall businessTax administration and collection, taxpayers
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
May 1, 2017
Referred to the House Committee on Ways and Means.
May 1, 2017
Introduced in House
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 Latest action May 1, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Main Street Revival Act of 2017

This bill amends the Internal Revenue Code to allow a specified small business to pay its first-year employment taxes in four equal installments. The bill 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 1
All 1 Democratic 1
D
Swalwell, Eric
California · May 1, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2265: Main Street Revival Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-2265/
MLA
"H.R. 2265: Main Street Revival Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-2265/.
Bluebook (legal)
H.R. 2265, 115th Cong. (2026), https://openamerica.io/bill/115-HR-2265/.
Markdown link
[H.R. 2265: Main Street Revival Act of 2017](https://openamerica.io/bill/115-HR-2265/)
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