Bill Text — Dec 7, 2011
This bill’s text is now available.
A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for equity investments in small business concerns.
2/2/2011--Introduced.American Opportunity Act of 2011 - Amends the Internal Revenue Code to allow a tax credit for 25% of a qualified equity investment in a qualified small business entity.Defines "qualified ... Read more >
The bill’s title was written by its sponsor.
This is the first step in the legislative process.
This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 256”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.
The committee chair determines whether a bill will move past the committee stage.
There have been no roll call votes related to this bill.
Click a format for a citation suggestion:
Civic Impulse. (2015). S. 256 — 112th Congress: American Opportunity Act of 2011. Retrieved from https://www.govtrack.us/congress/bills/112/s256
“S. 256 — 112th Congress: American Opportunity Act of 2011.” www.GovTrack.us. 2011. October 13, 2015 <https://www.govtrack.us/congress/bills/112/s256>
|title=S. 256 (112th)
|accessdate=October 13, 2015
|author=112th Congress (2011)
|date=February 2, 2011
|quote=American Opportunity Act of 2011