118th Congress · HOUSE BILLBILL

H.R. 3084Veterans Jobs Opportunity Act

To amend the Internal Revenue Code of 1986 to establish a small business start-up tax credit for veterans creating businesses in underserved communities.

Taxation
Introduced May 5, 2023
Last action May 24, 2023
Pipeline · Bill → Law
Step 1
Introduced
May 5, 2023
Step 2
Referred
May 5, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill allows a new business-related tax credit for the start-up expenses of a veteran-owned small business in an underserved community. The allowable amount of such credit is 15% of start-up expenditures that do not exceed $50,000. To be eligible for the credit, the small business must (1) be owned and controlled by one or more veterans or their spouses, and (2) have its principal place of business in an underserved community. An underserved community is any area located within (1) a HUBZone (as defined by the Small Business Act), (2) an empowerment zone or an enterprise community, (3) an area of low income or moderate income (as recognized by the Federal Financial Institutions Examina...

Provisions · 2 sectionsIntroduced in House
Timeline · 3 actions
May 24, 2023
Sponsor introductory remarks on measure.
May 5, 2023
Introduced in House
May 5, 2023
Referred to the House Committee on Ways and Means.