,i #aaeth ,,congress #ast ,session ,h4 ,r4 #cda ,,in ,,the ,,house ,,of ,,representatives ,january #e1 #bjag,mr4 ,serrano 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 start-up expenditures for business for #bjag and #bjah4 #a4 ,short title ,this ,act may be cited as the ,support ,our ,startups ,act of #bjag4 #b4 ,increase in deduction for start-up expenditures for #bjag and #bjah 7a7 ,in general ,paragraph 7#c7 of section #aie7;b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking #bjaj in the matter preceding subparagraph 7,a7 and inserting #bjaj1 #bjag1 or #bjah1 and 7#b7 by striking #bjaj in the heading and inserting #bjaj1 #bjag1 or #bjah4 7b7 ,effective date ,the amendments made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjaf4