Not adopted
This amendment was never taken up, and the bill finished without it. It was never voted on.
Its path through Congress
- Introduced
- Pending Consideration
- Failed
What this amendment would do
SA 5749, submitted by Ms. ROSEN, aims to change the limit for deductible new business expenditures.
The amendment proposes the following changes to Section 195(b) of the Internal Revenue Code of 1986:
- It changes the amount from $5,000 to $50,000.
- It removes paragraph (3).
These changes apply to expenses paid or incurred in taxable years starting after December 31, 2026.
- 6/4/2026
- Senate amendment submitted
This bill has no cosponsors