Us Congress 2023-2024 Regular Session

Us Congress House Bill HB9781

Introduced
9/24/24  

Caption

Providing Real Opportunities for Growth to Rising Entrepreneurs for Sustained Success (PROGRESS) Act

Impact

If passed, HB 9781 is expected to have a significant positive effect on new businesses by lowering the financial barriers associated with initial investments and employee hiring. By providing these tax credits, the bill aims to stimulate economic growth by fostering an environment where new start-ups can thrive, potentially leading to increased job creation and innovation. Moreover, the provisions for adjustments based on cost-of-living suggest that the bill takes into account economic fluctuations, making it more adaptable to changing economic conditions.

Summary

House Bill 9781, also known as the PROGRESS Act, aims to amend the Internal Revenue Code of 1986 to provide tax incentives specifically targeted at encouraging investment in start-up businesses. The bill proposes a Small Business Investor Tax Credit that enables taxpayers to receive a credit of up to 10% or 50% of qualified investments in qualifying business entities, subject to certain limits. This credit is structured to facilitate and incentivize individuals and entities to invest in new businesses during their critical early stages. The bill also includes a First Employee Business Wage Credit that allows employers to claim a credit for wages paid to their first employees, promoting job creation in start-up entities.

Contention

While the bill has garnered support for its focus on economic growth and development, some points of contention may arise regarding the effectiveness of tax credits versus direct assistance. Critics may argue that the reliance on tax incentives could disproportionately favor certain investors or sectors over others, leading to potential inequities in the allocation of resources. Additionally, the implementation of such tax credits will require careful oversight to ensure compliance and maintain transparency, which could be a concern for some legislators and advocacy groups.

Companion Bills

US SB5144

Related Providing Real Opportunities for Growth to Rising Entrepreneurs for Sustained Success (PROGRESS) Act

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