HR 133

112th CONGRESS
1st Session

H. R. 133

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for equity investments in high technology small business concerns.

IN THE HOUSE OF REPRESENTATIVES

January 5, 2011

Mr. HOLT (for himself and Ms. LINDA T. SANCHEZ of California) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for equity investments in high technology small business concerns.

SECTION 1. SHORT TITLE.

SEC. 2. CREDIT FOR INVESTMENTS IN SMALL TECHNOLOGY INNOVATION COMPANIES.

`SEC. 45S. HIGH TECHNOLOGY INVESTMENT TAX CREDIT.

END