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All Information (Except Text) for H.R.4457 - America's Small Business Tax Relief Act of 2014113th Congress (2013-2014)

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Sponsor: Rep. Tiberi, Patrick J. [R-OH-12] (Introduced 04/10/2014)
Committees: House - Ways and Means
Committee Reports: H. Rept. 113-432
Latest Action: Senate - 06/17/2014 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.  (All Actions)
Roll Call Votes: There have been 2 roll call votes

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This bill has the status Passed House

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  1. Introduced
  2. Passed House

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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

America's Small Business Tax Relief Act of 2014

Short Titles as Reported to House

America's Small Business Tax Relief Act of 2014

Short Titles as Introduced

America's Small Business Tax Relief Act of 2014

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to permanently extend increased expensing limitations, and for other purposes.

Actions Overview (3)

Date Actions Overview
06/12/2014Passed/agreed to in House: On passage Passed by the Yeas and Nays: 272 - 144 (Roll no. 309).(text: CR H5330)
05/02/2014Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-432.
04/10/2014Introduced in House

All Actions (19)

Date Chamber All Actions
06/17/2014SenateRead the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.
06/16/2014SenateReceived in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
06/12/2014-11:58amHouseMotion to reconsider laid on the table Agreed to without objection.
06/12/2014-11:58amHouseOn passage Passed by the Yeas and Nays: 272 - 144 (Roll no. 309). (text: CR H5330)
06/12/2014-11:51amHouseOn motion to recommit with instructions Failed by the Yeas and Nays: 180 - 232 (Roll no. 308).
06/12/2014-11:24amHouseThe previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H5339)
06/12/2014-11:16amHouseDEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions, pending the reservation of a point of order. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to extend small business expensing for two years. The point of order was subsequently withdrawn.
06/12/2014-11:15amHouseMr. Neal moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H5338-5340; text: CR H5338)
06/12/2014-11:15amHouseThe previous question was ordered pursuant to the rule. (consideration: CR H5338)
06/12/2014-10:33amHouseDEBATE - The House continued with debate on H.R. 4457.
06/12/2014-10:18amHouseDEBATE - The House proceeded with one hour of debate on H.R. 4457.
06/12/2014-10:17amHouseConsidered under the provisions of rule H. Res. 616. (consideration: CR H5330-5340)
06/10/2014-7:33pmHouseRules Committee Resolution H. Res. 616 Reported to House. Rule provides for one hour of general debate on the bills. H.R. 4800 shall be considred for amendment under a modified open rule. H.R. 4457 and H.R. 4453 shall be considred for amendment under a closed rule.
05/02/2014HousePlaced on the Union Calendar, Calendar No. 320.
05/02/2014HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 113-432.
04/29/2014HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 21 - 14.
Action By: Committee on Ways and Means
04/29/2014HouseCommittee Consideration and Mark-up Session Held.
Action By: Committee on Ways and Means
04/10/2014HouseReferred to the House Committee on Ways and Means.
04/10/2014HouseIntroduced in House

Cosponsors (17)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Kind, Ron [D-WI-3]* 04/10/2014
Rep. Young, Todd C. [R-IN-9]* 04/10/2014
Rep. Neal, Richard E. [D-MA-1]* 04/10/2014
Rep. Gerlach, Jim [R-PA-6]* 04/10/2014
Rep. Davis, Danny K. [D-IL-7]* 04/10/2014
Rep. Schock, Aaron [R-IL-18]* 04/10/2014
Rep. Neugebauer, Randy [R-TX-19] 04/28/2014
Rep. Bustos, Cheri [D-IL-17] 04/28/2014
Rep. Reed, Tom [R-NY-23] 04/28/2014
Rep. Loebsack, David [D-IA-2] 04/28/2014
Rep. Kelly, Mike [R-PA-3] 04/28/2014
Rep. Griffin, Tim [R-AR-2] 04/28/2014
Rep. Ribble, Reid J. [R-WI-8] 04/28/2014
Rep. Smith, Adrian [R-NE-3] 04/28/2014
Rep. Cramer, Kevin [R-ND-At Large] 04/29/2014
Rep. Smith, Jason [R-MO-8] 04/29/2014
Rep. Murphy, Patrick [D-FL-18] 05/01/2014

Committees (1)

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 Means04/10/2014 Referred to
04/29/2014 Markup by
05/02/2014 Reported by H. Rept. 113-432

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 (8)

Latest Summary (3)

There are 3 summaries for H.R.4457. View summaries

Shown Here:
Passed House amended (06/12/2014)

America's Small Business Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property, (2) the increased $2,000,000 threshold amount for such property over which the amount of the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property).  Allow an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014. Eliminates the exclusion of air conditioning and heating units as property eligible for the expensing allowance.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay-As-You-Go) scorecard.