skip to main content

H.R. 4457 (113th): America’s Small Business Tax Relief Act of 2014

Jun 12, 2014 at 11:57 a.m. ET. On Passage of the Bill in the House.

This was a vote to pass H.R. 4457 (113th) in the House.

America’s Small Business Tax Relief Act seeks to broaden the amount and scope of expenses that are tax-deductible for small businesses. It does this by removing the exclusions for certain investments and making permanent different deductions that originated as non-permanent parts of various stimulus plans.

The bill was introduced by Congressmen Pat Tiberi [R-OH12] and Ron Kind [D-WI3] to create “stability for small businesses leading to their growth and expansion” by permanently setting the deduction rules for small businesses. The White House has criticized the bill for lacking offsetting revenue measures to make the bill budget-neutral. The Congressional Budget Office estimated that the effects of the bill would increase the deficit by $73 billion by 2024. The Statutory Pay-As-You-Go Act of 2010 prohibits legislation that would increase projected deficits, however the text of this bill excludes itself from those requirements.

The bill makes permanent the $500,000 deduction cap and the $2,000,000 investment limitation under section 179. The deduction cap defines the maximum amount of investment under section 179 that can be deducted in a given year. The investment limit is the point at which the tax deduction begins to be reduced by the amount of investment exceeding the limit. Without any congressional action, the limits revert, as of January 1, 2014, to $25,000 and $200,000 respectively. The changes enacted by this bill would retroactively take effect as of December 31, 2013.

The bill also makes permanent the inclusion of computer software as property under section 179 and removes the exclusion of air conditioning and heating units from property covered under section 179.

The bill removes the limitation that no more than $250,000 of the costs deducted can come from qualified real property, which is defined as qualified leasehold improvement property, qualified restaurant property, or qualified retail improvement property.

The bill also ties the deduction cap and investment limitation to inflation, rounded to the nearest $10,000. This allows the values to keep pace with changes to the cost-of-living index without congressional action.


All Votes R D
Yea 65%
Nay 35%
Not Voting

Passed. Simple Majority Required. Source:

Ideology Vote Chart

Republican - Yea Democrat - Yea Republican - Nay Democrat - Nay
Seat position based on our ideology score.

Cartogram Map

Each hexagon represents one congressional district. Dark shaded hexes are Yea votes.

What you can do

Vote Details

Notes: The Speaker’s Vote? “Aye” or “Yea”?
Download as CSV

Statistically Notable Votes

Statistically notable votes are the votes that are most surprising, or least predictable, given how other members of each voter’s party voted and other factors.

All Votes

Study Guide

How well do you understand this vote? Use this study guide to find out.

You can find answers to most of the questions below here on the vote page. For a guide to understanding the bill this vote was about, see here.

What was the procedure for this vote?

  1. What was this vote on?
  2. Not all votes are meant to pass legislation. In the Senate some votes are not about legislation at all, since the Senate must vote to confirm presidential nominations to certain federal positions.

    This vote is related to a bill. However, that doesn’t necessarily tell you what it is about. Congress makes many decisions in the process of passing legislation, such as on the procedures for debating the bill, whether to change the bill before voting on passage, and even whether to vote on passage at all.

    You can learn more about the various motions used in Congress at If you aren’t sure what the House was voting on, try seeing if it’s on this list.

  3. What is the next step after this vote?
  4. Take a look at where this bill is in the legislative process. What might come next? Keep in mind what this specific vote was on, and the context of the bill. Will there be amendments? Will the other chamber of Congress vote on it, or let it die?

    For this question it may help to briefly examine the bill itself.

What is your analysis of this vote?

  1. What trends do you see in this vote?
  2. Members of Congress side together for many reasons beside being in the same political party, especially so for less prominent legislation or legislation specific to a certain region. What might have determined how the roll call came out in this case? Does it look like Members of Congress voted based on party, geography, or some other reason?

    One tool that will be helpful in answering this question is the cartogram at the top of the page. A cartogram is a stylized map of the United States that shows each district as an identical hexagon. This view allows you to see the how the representatives from each district voted arranged by their geography and colored by their political party. What trends can you see in the cartogram for this vote?

  3. How did your representative vote?
  4. There is one vote here that should be more important to you than all the others. These are the votes cast by your representative, which is meant to represent you and your community. Do you agree with how your representative voted? Why do you think they voted the way they did?

    If you don’t already know who your Members of Congress are you can find them by entering your address here.

Each vote’s study guide is a little different — we automatically choose which questions to include based on the information we have available about the vote. Study guides are a new feature to GovTrack. You can help us improve them by filling out this survey or by sending your feedback to