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HR 6884 116th Congress House Taxation Business expenses Cardiovascular and respiratory health Emergency medical services and trauma care Government lending and loan guarantees Income tax deductions Income tax exclusion Infectious and parasitic diseases Small business

FIRST Act

Introduced: May 15, 2020 Introduced by: Newhouse, Dan Republican · Washington See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 15, 2020
Referred to the House Committee on Ways and Means.
May 15, 2020
Introduced in House
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 Plain-English summary Congressional Research Service

Fixing the Income Ramifications for Small Businesses and Tax Relief Act or the FIRST Act

This bill amends the Coronavirus Aid, Relief, and Economic Security Act to provide that tax deductions for ordinary business expenses and other tax incidents shall not be affected by the exclusion from gross income of amounts related to loan forgiveness received in response to COVID-19 (i.e., coronavirus disease 2019).

What's happening now May 15, 2020

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • HR 6821 Related bill Small Business Expense Protection Act of 2020
  • S 3612 Related bill Small Business Expense Protection Act of 2020
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 6884: FIRST Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-6884/
MLA
"H.R. 6884: FIRST Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-6884/.
Bluebook (legal)
H.R. 6884, 116th Cong. (2026), https://openamerica.io/bill/116-HR-6884/.
Markdown link
[H.R. 6884: FIRST Act](https://openamerica.io/bill/116-HR-6884/)
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