Summary: H.R.3231 — 112th Congress (2011-2012)All Information (Except Text)

There is one summary for H.R.3231. Bill summaries are authored by CRS.

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Introduced in House (10/14/2011)

Amends the Internal Revenue Code to increase the tax deduction for the start-up expenditures of an active trade or business from $5,000 to $20,000 in taxable years beginning in 2011 through 2014.