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S. 1984 115th Congress Senate

Support Our Start-Ups Act

Official title: A bill to amend the Internal Revenue Code of 1986 to increase the limitations for deductible new business expenditures and to consolidate provisions for start-up and organizational expenditures.

Introduced: October 19, 2017 Introduced by: Tammy Baldwin Democratic · Wisconsin See on congress.gov
Taxation Business expensesBusiness investment and capitalIncome tax deductionsSmall business
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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
Oct 19, 2017
Read twice and referred to the Committee on Finance.
Oct 19, 2017
Introduced in Senate
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 Latest action October 19, 2017

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Support Our Start-Ups Act

This bill amends the Internal Revenue Code to extend the tax deduction for new business expenditures to organizational expenditures, generally defined as expenditures incident to the creation of a corporation or a partnership.

The bill also increases the maximum deduction amount for start-up and organizational expenditures from $5,000 to $20,000 and increases from $50,000 to $120,000 the threshold amount after which the maximum deduction amount for such expenditures is reduced.

 Related & companion bills 2
  • HR 111 Identical bill Support Our Start-Ups Act
  • HR 6756 American Innovation Act of 2018
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Klobuchar, Amy
Minnesota · Oct 19, 2017
 D
Peters, Gary C.
Michigan · Oct 19, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1984: Support Our Start-Ups Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-1984/
MLA
"S. 1984: Support Our Start-Ups Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1984/.
Bluebook (legal)
S. 1984, 115th Cong. (2026), https://openamerica.io/bill/115-S-1984/.
Markdown link
[S. 1984: Support Our Start-Ups Act](https://openamerica.io/bill/115-S-1984/)
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