Creating Tech Startup Jobs Act
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Creating Tech Startup Jobs Act
This bill allows several tax credits for a qualified research intensive small business concern, which is a small business that is not over 10 years old, has fewer than 100 employees, and spends at least 30% of its gross expenditures on research or experimental expenditures.
For a qualified research intensive small business concern, the bill allows
- a research intensive investment credit for taxpayers who acquire an equity investment in the business,
- a research employment credit for a portion of the first-year research wages that the business pays to full-time research employees, and
- a research expenditure credit for a portion of the research or experimental expenditures of the business.
The bill also (1) sets forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, and (2) modifies the tax treatment of partners who provide investment management services to partnerships.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 5463: Creating Tech Startup Jobs Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5463/
"H.R. 5463: Creating Tech Startup Jobs Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5463/.
H.R. 5463, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5463/.
[H.R. 5463: Creating Tech Startup Jobs Act](https://openamerica.io/bill/115-HR-5463/)