S. 2088 (112th): Small Business Start-up Support Act of 2012

A bill to amend the Internal Revenue Code of 1986 to permanently double the amount of start-up expenses entrepreneurs can deduct from their taxes.

The bill’s titles are written by its sponsor.



Feb 9, 2012
112th Congress, 2011–2013

Died in a previous Congress

This bill was introduced on February 9, 2012, in a previous session of Congress, but was not enacted.


John “Jay” Rockefeller IV

Senator from West Virginia



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Last Updated: Feb 9, 2012
Length: 2 pages


Feb 9, 2012

This is the first step in the legislative process.

S. 2088 (112th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

This bill was introduced in the 112th Congress, which met from Jan 5, 2011 to Jan 3, 2013. Legislation not enacted by the end of a Congress is cleared from the books.

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“S. 2088 — 112th Congress: Small Business Start-up Support Act of 2012.” www.GovTrack.us. 2012. May 29, 2017 <https://www.govtrack.us/congress/bills/112/s2088>

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