There is one summary for S.1402. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (07/07/2009)

Small Business Jump Start Act of 2009 - Amends the Internal Revenue Code to increase in taxable years beginning in 2009, 2010, or 2011: (1) the limit on the tax deduction for trade or business start-up expenditures from $5,000 to $10,000; and (2) the threshold amount for reducing such limit.