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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (4)

Short Titles

Short Titles - House of Representatives

Short Titles as Passed House

Small Business Tax Cut Act

Short Titles as Reported to House

Small Business Tax Cut Act

Short Titles as Introduced

Small Business Tax Cut Act

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to provide a deduction for domestic business income of qualified small businesses.


Actions Overview (3)

Date Actions Overview
04/19/2012Passed/agreed to in House: On passage Passed by the Yeas and Nays: 235 - 173, 1 Present (Roll no. 177).(text: CR H1990-1991)
04/10/2012Reported (Amended) by the Committee on Ways and Means. H. Rept. 112-425.
03/21/2012Introduced in House

All Actions (21)

Date Chamber All Actions
04/23/2012SenateReceived in the Senate and Read twice and referred to the Committee on Finance.
04/19/2012-1:56pmHouseMotion to reconsider laid on the table Agreed to without objection.
04/19/2012-1:56pmHouseOn passage Passed by the Yeas and Nays: 235 - 173, 1 Present (Roll no. 177). (text: CR H1990-1991)
04/19/2012-1:46pmHouseOn motion to recommit with instructions Failed by recorded vote: 179 - 229 (Roll no. 176). (consideration: CR H2009-2010)
04/19/2012-1:31pmHouseThe previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H2009)
04/19/2012-1:24pmHouseDEBATE - The House proceeded with 10 minutes of debate on the Deutch motion to recommit with instructions. The instructions contained in the motion seek to report the same back to the House forthwith with amendments to prevent the tax deduction from allowing companies to ship jobs overseas. It would also prevent the tax deduction from being used on income from prostitution, pornography, drug trafficking, lobbying, golf courses that discriminate based on sex or race, or by taxpayers who violate Iran sanctions. Further, any Member of Congress taking the deduction would have to disclose the deduction amount and type of business income from which it came.
04/19/2012-1:20pmHouseMr. Deutch moved to recommit with instructions to Ways and Means. (consideration: CR H2008-2010; text: CR H2008)
04/19/2012-1:18pmHouseH.Amdt.1018 On agreeing to the Levin amendment (A002) Failed by the Yeas and Nays: 175 - 236 (Roll no. 175).
04/19/2012-12:26pmHouseDEBATE - Pursuant to the provisions of H. Res. 620, as amended, the House proceeded with 25 minutes of debate on the Levin substitute amendment.
04/19/2012-12:25pmHouseH.Amdt.1018 Amendment (A002) in the nature of a substitute offered by Mr. Levin. (consideration: CR H2003-2005; text: CR H2003-2004)
04/19/2012-11:00amHouseDEBATE - Pursuant to the provisions of H.Res. 620, as amended, the House proceeded with 70 minutes of debate on H.R. 9.
04/19/2012-10:58amHouseRule provides for consideration of H.R. 9 with 1 hour of general debate. Motion to recommit with or without instructions allowed. Measure will be considered read. A specified amendment is in order. The resolution waives all points of order against consideration of the bill. The resolution provides that the amendment in the nature of a substitute, now printed in the bill, shall be considered as adopted. The resolutions waives all points of order against provisions of the bill, as amended. The resolution makes in order the amendment in the nature of a substitute, for 20 minutes of debate, which shall not be subject to amendment.
04/19/2012-10:58amHouseConsidered under the provisions of rule H. Res. 620. (consideration: CR H1981-1989, H1990-2010)
04/19/2012-10:51amHouseRule H. Res. 620 passed House.
04/17/2012-6:17pmHouseRules Committee Resolution H. Res. 620 Reported to House. Rule provides for consideration of H.R. 9 with 1 hour of general debate. Motion to recommit with or without instructions allowed. Measure will be considered read. A specified amendment is in order. The resolution waives all points of order against consideration of the bill. The resolution provides that the amendment in the nature of a substitute, now printed in the bill, shall be considered as adopted. The resolutions waives all points of order against provisions of the bill, as amended. The resolution makes in order the amendment in the nature of a substitute, for 20 minutes of debate, which shall not be subject to amendment.
04/10/2012HousePlaced on the Union Calendar, Calendar No. 292.
04/10/2012HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 112-425.
03/28/2012HouseOrdered to be Reported (Amended) by the Yeas and Nays: 21 - 14.
Action By: Committee on Ways and Means
03/28/2012HouseCommittee Consideration and Mark-up Session Held.
Action By: Committee on Ways and Means
03/21/2012HouseReferred to the House Committee on Ways and Means.
03/21/2012HouseIntroduced in House

Cosponsors (42)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Schilling, Robert T. [R-IL-17] 03/22/2012
Rep. Biggert, Judy [R-IL-13] 03/22/2012
Rep. Franks, Trent [R-AZ-2] 03/22/2012
Rep. Miller, Candice S. [R-MI-10] 03/22/2012
Rep. Reed, Tom [R-NY-29] 03/22/2012
Rep. Camp, Dave [R-MI-4] 03/22/2012
Rep. McCaul, Michael T. [R-TX-10] 03/22/2012
Rep. Guinta, Frank C. [R-NH-1] 03/22/2012
Rep. Latta, Robert E. [R-OH-5] 03/22/2012
Rep. Graves, Sam [R-MO-6] 03/22/2012
Rep. Schock, Aaron [R-IL-18] 03/22/2012
Rep. Myrick, Sue Wilkins [R-NC-9] 03/26/2012
Rep. Akin, W. Todd [R-MO-2] 03/26/2012
Rep. Granger, Kay [R-TX-12] 03/26/2012
Rep. Rivera, David [R-FL-25] 03/26/2012
Rep. Gallegly, Elton [R-CA-24] 03/26/2012
Rep. Kinzinger, Adam [R-IL-11] 03/26/2012
Rep. Kline, John [R-MN-2] 03/26/2012
Rep. Mica, John L. [R-FL-7] 03/26/2012
Rep. Noem, Kristi L. [R-SD-At Large] 03/26/2012
Rep. Austria, Steve [R-OH-7] 03/26/2012
Rep. Canseco, Francisco "Quico" [R-TX-23] 03/26/2012
Rep. Walden, Greg [R-OR-2] 03/26/2012
Rep. Harper, Gregg [R-MS-3] 03/27/2012
Rep. Ross, Dennis A. [R-FL-12] 03/27/2012
Rep. Black, Diane [R-TN-6] 03/27/2012
Rep. Smith, Lamar [R-TX-21] 03/27/2012
Rep. Hastings, Doc [R-WA-4] 03/27/2012
Rep. Cravaack, Chip [R-MN-8] 03/28/2012
Rep. Wittman, Robert J. [R-VA-1] 03/28/2012
Rep. Bachus, Spencer [R-AL-6] 03/28/2012
Rep. Poe, Ted [R-TX-2] 03/28/2012
Rep. Scalise, Steve [R-LA-1] 03/28/2012
Rep. Scott, Tim [R-SC-1] 03/29/2012
Rep. Lungren, Daniel E. [R-CA-3] 03/29/2012
Rep. Capito, Shelley Moore [R-WV-2] 03/29/2012
Rep. Coffman, Mike [R-CO-6] 03/29/2012
Rep. Chabot, Steve [R-OH-1] 03/30/2012
Rep. Westmoreland, Lynn A. [R-GA-3] 03/30/2012
Rep. McCarthy, Kevin [R-CA-22] 03/30/2012
Rep. Long, Billy [R-MO-7] 04/10/2012
Rep. Olson, Pete [R-TX-22] 04/10/2012

Committees (2)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Related Documents
House Ways and Means03/21/2012 Referred to
03/28/2012 Markup by
04/10/2012 Reported by H. Rept. 112-425
Senate Finance04/23/2012 Referred to

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.


Subjects (4)


Latest Summary (3)

There are 3 summaries for H.R.9. View summaries

Shown Here:
Passed House amended (04/19/2012)

(This measure has not been amended since it was reported to the House on April 10, 2012. The summary of that version is repeated here.)

Small Business Tax Cut Act - Amends the Internal Revenue Code to allow a qualified small business a tax deduction equal to 20% of the lesser of qualified domestic business income or taxable income. Defines: (1) "qualified small business" as any employer engaged in a trade or business if such employer had fewer than 500 full-time employees in either 2010 or 2011; and (2) "qualified domestic business income" as an amount equal to the excess (if any) of the taxpayer's domestic business gross receipts (i.e., gross receipts effectively connected with a trade or business within the United States) for a taxable year over the sum of the cost of goods sold allocable to such receipts and other expenses, losses, or deductions properly allocable to such receipts.

Limits the amount of such deduction to 50% of the greater of: (1) the taxpayer's W-2 wages (payroll) paid to non-owners of the taxpayer's business; or (2) the sum of the W-2 wages paid to individuals who are non-owner family members of direct owners (i.e., stockholders of the business), plus any W-2 wages paid to direct owners who have an ownership interest in the business of 10% or less.

Directs the Secretary of the Treasury to prescribe regulations to carry out this Act, including regulations to prevent a taxpayer that reorganizes from being treated as a qualified small business if such taxpayer would not have been treated as a qualified small business prior to such reorganization.