There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/22/2010)

Amends the Internal Revenue Code to allow a small business that employs 500 or fewer employees a tax deduction in 2010 and 2011 for 20% of the lesser of its qualified small business income or its taxable income. Defines "qualified small business income" to include income which is from sources within the United States and which is not passive income.