Summary: H.R.952 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for H.R.952. Bill summaries are authored by CRS.

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Introduced in House (03/05/2013)

Main Street Revival Act - Amends the Internal Revenue Code to allow a specified small business to pay its first-year employment taxes in four annual installments. Defines "specified small business" as any HUBZone business (a business operating in a historically underutilized business zone as defined by the Small Business Act) that is not reasonably expected to employ more than 25 full-time employees in its first year of operation.