Summary: H.R.2265 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for H.R.2265. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (05/01/2017)

Main Street Revival Act of 2017

This bill amends the Internal Revenue Code to allow a specified small business to pay its first-year employment taxes in four annual installments. The bill 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.