H.R. 9 - Small Business Tax Cut Act

Small Business Tax Cut Act

H.R. 9 — 112^th Congress (2011–2012)

Summary

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

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Title

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

Other Titles

• Small Business Tax Cut Act
• Small Business Tax Cut Act
• Small Business Tax Cut Act

Sponsor

Eric Cantor

Co-Sponsors

• W. Akin
• Steve Austria
• Spencer Bachus
• Judy Biggert
• Diane Black
• Dave Camp
• Francisco Canseco
• Shelley Capito
• Steve Chabot
• Mike Coffman
• Chip Cravaack
• Trent Franks
• Elton Gallegly
• Kay Granger
• Sam Graves
• Frank Guinta
• Gregg Harper
• Doc Hastings
• Adam Kinzinger
• John Kline
• Robert Latta
• Billy Long
• Daniel Lungren
• Kevin McCarthy
• Michael McCaul
• John Mica
• Candice Miller
• Sue Myrick
• Kristi Noem
• Pete Olson
• Ted Poe
• Tom Reed
• David Rivera
• Dennis Ross
• Steve Scalise
• Robert Schilling
• Aaron Schock
• Tim Scott
• Lamar Smith
• Greg Walden
• Lynn Westmoreland
• Robert Wittman

Subjects

• Taxation
• Income tax deductions
• Small business
• Wages and earnings

Related Bills

• H.Res. 620 (112^th) : Providing for Consideration of the Bill (H.R. 9) to Amend the Internal Revenue Code of 1986 to Provide a Deduction for Domestic Business Income of Qualified Small Businesses.

Major Actions

Introduced	3/21/2012
Referred to Committee
Amendments (1 proposed)
Passed House	4/19/2012

Bill History

• All Votes
• All Actions
• Amendments

	Chamber/Committee	Motion	Date	Result
select this vote	House	Amendment 1 to H.R. 9	4/19/2012	This amendment DID NOT PASS the House 175 voted YES 236 voted NO 21 voted present/not voting
select this vote	House	On Motion to Recommit with Instructions: H.R. 9 Small Business Tax Cut Act	4/19/2012	This motion DID NOT PASS the House 179 voted YES 229 voted NO 24 voted present/not voting
currently selected	House	On Passage - House - H.R. 9 Small Business Tax Cut Act	4/19/2012	This bill PASSED the House 235 voted YES 173 voted NO 24 voted present/not voting

	Action	Date	Description
	Introduced	3/21/2012
		3/21/2012	Referred to the House Committee on Ways and Means.
		3/28/2012	Committee Consideration and Mark-up Session Held.
	Put on a legislative calendar	3/28/2012	Ordered to be Reported (Amended) by the Yeas and Nays: 21 - 14.
		4/10/2012	Reported (Amended) by the Committee on Ways and Means. H. Rept. 112-425.
	Put on a legislative calendar	4/10/2012	Placed on the Union Calendar, Calendar No. 292.
		4/17/2012	Rules 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.
		4/19/2012	Rule H. Res. 620 passed House.
		4/19/2012	Considered under the provisions of rule H. Res. 620.
		4/19/2012	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.
		4/19/2012	DEBATE - Pursuant to the provisions of H.Res. 620, as amended, the House proceeded with 70 minutes of debate on H.R. 9.
		4/19/2012	DEBATE - Pursuant to the provisions of H. Res. 620, as amended, the House proceeded with 25 minutes of debate on the Levin substitute amendment.
		4/19/2012	Mr. Deutch moved to recommit with instructions to Ways and Means.
		4/19/2012	DEBATE - 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.
		4/19/2012	The previous question on the motion to recommit with instructions was ordered without objection.
		4/19/2012	Motion to reconsider laid on the table Agreed to without objection.
select this vote	Vote	4/19/2012	Amendment 1 to H.R. 9
select this vote	Vote	4/19/2012	On Motion to Recommit with Instructions: H.R. 9 Small Business Tax Cut Act
currently selected	House Vote on Passage	4/19/2012	On Passage - House - H.R. 9 Small Business Tax Cut Act
		4/19/2012	Amendment (A002) in the nature of a substitute offered by Mr. Levin.
		4/23/2012	Received in the Senate and Read twice and referred to the Committee on Finance.

	Number	Sponsor	Date Offered	Status
	H. Amdt. 1018	Levin, Sander [D-MI9]	April 19, 2012	Offered on April 18, 2012.
	Amendment in the nature of a substitute sought to replace the deduction in the underlying bill with a deduction for small businesses for the amounts they spend on capital investments in 2012. Show amendment details