Code · BILL · 115th Congress · S. 554 (Introduced in Senate) — To provide for reconciliation pursuant to section 2002 of the concurrent resolution on the budget for fiscal year 2017. · Sec. 203

Sec. 203. Small business tax credit

62 words·~1 min read·/bill/115/s/554/is/section-203

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Section 45R of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: This section shall not apply with respect to amounts paid or incurred in taxable years beginning after December 31, 2019. . The amendment made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2019.