,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #chfa  ,,in ,,the ,,house ,,of  
,,representatives  ,january #ac1        
#bjad,ms4 ,shea-,porter 7for herself1   
,ms4 ,kuster1 and ,mr4 ,mc,nerney7      
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
increase the deduction for business     
start-up expenditures from #e1jjj to    
#aj1jjj4  #a4 ,short title ,this ,act   
may be cited as the ,reward and         
,encourage ,new ,business ,act of #bjac4
  #b4 ,increased deduction for business 
start-up expenditures  7a7 ,in general  
,clause 7ii7 of section                 
#aie7;b77#a77;,a7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking #e1jjj and inserting #aj1jjj4  
7b7 ,conforming amendment ,section      
#aie7;b7 of such ,code is amended by    
striking paragraph 7#c74  7c7 ,effective
 date ,the amendment made by this       
section shall apply to amounts paid or  

incurred in taxable years beginning     
after the date of the enactment of this 
,act4