Bill Sponsor
House Bill 6756
115th Congress(2017-2018)
American Innovation Act of 2018
Active
Amendments
Active
Passed House on Sep 27, 2018
Overview
Text
Introduced
Sep 10, 2018
Latest Action
Sep 28, 2018
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
6756
Congress
115
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Republican
Florida
Republican
California
Republican
Illinois
Republican
Illinois
Republican
Kansas
Republican
Michigan
Republican
Minnesota
Republican
Missouri
Republican
Nebraska
Republican
New York
Republican
North Carolina
Republican
Pennsylvania
Republican
South Carolina
Republican
South Dakota
Republican
Tennessee
Republican
Washington
House Votes (1)
Senate Votes (0)
checkPassed on September 27, 2018
Question
On Passage
Status
Passed
Type
Roll Call Vote
Roll Call Vote
A vote that records the individual position of each Member who voted. Such votes occurring on the House floor (by the "yeas and nays" or by "recorded vote") are taken by electronic device. The Senate has no electronic voting system; in such votes, Senators answer "yea" or "nay" as the clerk calls each name aloud. Each vote is compiled by clerks and receives a roll call number (referenced in Congress.gov as a "Record Vote" [Senate] or "Roll no." [House]).
Roll Call Type
Yea-And-Nay
Roll Number
412
House Roll Call Votes
Yes
Alabama
Alabama
Yes
Alabama
Alabama
Yes
Alabama
Alabama
Yes
Alabama
Alabama
Yes
Alabama
Alabama
Yes
Alabama
Alabama
No
Alabama
Alabama
Yes
Alaska
Alaska
Yes
Arizona
Arizona
Arizona
Yes
Arizona
Arizona
Yes
Arizona
Arizona
Yes
Arizona
Arizona
Yes
Arizona
Arizona
No
Arizona
Arizona
No
Arizona
Arizona
Yes
Arizona
Arizona
Yes
Arkansas
Arkansas
Yes
Arkansas
Arkansas
Yes
Arkansas
Arkansas
Yes
Arkansas
Arkansas
No
California
California
No
California
California
Yes
California
California
Didn't Vote
California
California
No
California
California
No
California
California
Yes
California
California
Yes
California
California
Yes
California
California
Yes
California
California
No
California
California
Yes
California
California
Yes
California
California
Yes
California
California
No
California
California
No
California
California
No
California
California
No
California
California
Yes
California
California
No
California
California
No
California
California
No
California
California
No
California
California
Yes
California
California
No
California
California
No
California
California
Yes
California
California
No
California
California
Yes
California
California
Yes
California
California
No
California
California
Yes
California
California
California
No
California
California
No
California
California
No
California
California
No
California
California
Yes
California
California
No
California
California
California
No
California
California
Yes
California
California
Yes
California
California
Yes
California
California
No
California
California
Yes
California
California
No
California
California
Yes
California
California
No
California
California
No
California
California
Yes
California
California
No
California
California
No
California
California
No
Colorado
Colorado
Yes
Colorado
Colorado
No
Colorado
Colorado
No
Colorado
Colorado
Yes
Colorado
Colorado
Yes
Colorado
Colorado
Yes
Colorado
Colorado
No
Connecticut
Connecticut
No
Connecticut
Connecticut
No
Connecticut
Connecticut
No
Connecticut
Connecticut
No
Connecticut
Connecticut
Delaware
Yes
Florida
Florida
Florida
Yes
Florida
Florida
Yes
Florida
Florida
Yes
Florida
Florida
Yes
Florida
Florida
Yes
Florida
Florida
No
Florida
Florida
Florida
Yes
Florida
Florida
Yes
Florida
Florida
Florida
Yes
Florida
Florida
Florida
Yes
Florida
Florida
No
Florida
Florida
No
Florida
Florida
Florida
Yes
Florida
Florida
Yes
Florida
Florida
Florida
No
Florida
Florida
Yes
Florida
Florida
Didn't Vote
Florida
Florida
No
Florida
Florida
Yes
Florida
Florida
Yes
Georgia
Georgia
Georgia
Yes
Georgia
Georgia
No
Georgia
Georgia
Yes
Georgia
Georgia
Yes
Georgia
Georgia
No
Georgia
Georgia
Yes
Georgia
Georgia
No
Georgia
Georgia
Yes
Georgia
Georgia
Yes
Georgia
Georgia
Yes
Georgia
Georgia
Georgia
Yes
Georgia
Georgia
Hawaii
Hawaii
Yes
Idaho
Idaho
Idaho
Yes
Illinois
Illinois
No
Illinois
Illinois
Didn't Vote
Illinois
Illinois
Yes
Illinois
Illinois
No
Illinois
Illinois
Yes
Illinois
Illinois
No
Illinois
Illinois
Yes
Illinois
Illinois
No
Illinois
Illinois
Yes
Illinois
Illinois
No
Illinois
Illinois
Yes
Illinois
Illinois
No
Illinois
Illinois
Yes
Illinois
Illinois
Illinois
Yes
Illinois
Illinois
No
Illinois
Illinois
Yes
Illinois
Illinois
No
Indiana
Indiana
Yes
Indiana
Indiana
Yes
Indiana
Indiana
Yes
Indiana
Indiana
Yes
Indiana
Indiana
Indiana
Yes
Indiana
Indiana
Yes
Indiana
Indiana
Indiana
Iowa
Iowa
Yes
Iowa
Iowa
Yes
Iowa
Iowa
Yes
Kansas
Kansas
Yes
Kansas
Kansas
Kansas
Yes
Kansas
Kansas
Yes
Kentucky
Kentucky
Yes
Kentucky
Kentucky
Yes
Kentucky
Kentucky
Yes
Kentucky
Kentucky
No
Kentucky
Kentucky
Yes
Kentucky
Kentucky
No
Louisiana
Louisiana
Yes
Louisiana
Louisiana
Yes
Louisiana
Louisiana
Yes
Louisiana
Louisiana
Yes
Louisiana
Louisiana
Yes
Louisiana
Louisiana
Maine
Maine
Yes
Maryland
Maryland
Maryland
Maryland
No
Maryland
Maryland
No
Maryland
Maryland
Yes
Maryland
Maryland
No
Maryland
Maryland
No
Maryland
Maryland
No
Massachusetts
Massachusetts
No
Massachusetts
Massachusetts
No
Massachusetts
Massachusetts
No
Massachusetts
Massachusetts
No
Massachusetts
Massachusetts
No
Massachusetts
Massachusetts
No
Massachusetts
Massachusetts
No
Massachusetts
Massachusetts
No
Massachusetts
Massachusetts
Yes
Michigan
Michigan
No
Michigan
Michigan
No
Michigan
Michigan
Yes
Michigan
Michigan
No
Michigan
Michigan
Yes
Michigan
Michigan
Yes
Michigan
Michigan
Yes
Michigan
Michigan
Yes
Michigan
Michigan
Yes
Michigan
Michigan
Yes
Michigan
Michigan
No
Michigan
Michigan
Yes
Michigan
Michigan
No
Minnesota
Minnesota
Yes
Minnesota
Minnesota
Yes
Minnesota
Minnesota
Yes
Minnesota
Minnesota
Didn't Vote
Minnesota
Minnesota
Didn't Vote
Minnesota
Minnesota
Didn't Vote
Minnesota
Minnesota
Yes
Minnesota
Minnesota
No
Mississippi
Mississippi
Didn't Vote
Mississippi
Mississippi
Yes
Mississippi
Mississippi
Yes
Mississippi
Mississippi
Yes
Missouri
Missouri
Yes
Missouri
Missouri
Missouri
No
Missouri
Missouri
Yes
Missouri
Missouri
Yes
Missouri
Missouri
Yes
Missouri
Missouri
Missouri
Yes
Montana
Montana
Yes
Nebraska
Nebraska
Yes
Nebraska
Nebraska
Yes
Nebraska
Nebraska
Yes
Nevada
Nevada
Yes
Nevada
Nevada
Yes
Nevada
Nevada
No
Nevada
Nevada
Yes
New Hampshire
New Hampshire
No
New Hampshire
New Hampshire
No
New Jersey
New Jersey
No
New Jersey
New Jersey
New Jersey
Yes
New Jersey
New Jersey
No
New Jersey
New Jersey
No
New Jersey
New Jersey
Yes
New Jersey
New Jersey
No
New Jersey
New Jersey
Yes
New Jersey
New Jersey
Yes
New Jersey
New Jersey
New Jersey
Yes
New Jersey
New Jersey
No
New Mexico
New Mexico
Didn't Vote
New Mexico
New Mexico
Yes
New Mexico
New Mexico
New York
No
New York
New York
New York
Yes
New York
New York
Yes
New York
New York
Yes
New York
New York
No
New York
New York
Yes
New York
New York
No
New York
New York
No
New York
New York
No
New York
New York
No
New York
New York
No
New York
New York
Yes
New York
New York
Yes
New York
New York
No
New York
New York
Yes
New York
New York
Yes
New York
New York
No
New York
New York
No
New York
New York
No
New York
New York
Yes
New York
New York
Yes
New York
New York
Yes
New York
New York
Yes
New York
New York
No
New York
New York
No
North Carolina
North Carolina
No
North Carolina
North Carolina
Yes
North Carolina
North Carolina
No
North Carolina
North Carolina
Yes
North Carolina
North Carolina
Yes
North Carolina
North Carolina
Yes
North Carolina
North Carolina
Yes
North Carolina
North Carolina
Yes
North Carolina
North Carolina
Yes
North Carolina
North Carolina
Yes
North Carolina
North Carolina
Yes
North Carolina
North Carolina
Didn't Vote
North Carolina
North Carolina
Yes
North Dakota
North Dakota
Ohio
Yes
Ohio
Ohio
Yes
Ohio
Ohio
Ohio
Yes
Ohio
Ohio
Yes
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Yes
Ohio
Ohio
Ohio
Ohio
Yes
Oklahoma
Oklahoma
Yes
Oklahoma
Oklahoma
Yes
Oklahoma
Oklahoma
Yes
Oklahoma
Oklahoma
Oregon
Yes
Oregon
Oregon
Oregon
Oregon
Oregon
Yes
Pennsylvania
Pennsylvania
No
Pennsylvania
Pennsylvania
No
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
No
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
Yes
Pennsylvania
Pennsylvania
No
Rhode Island
Rhode Island
No
Rhode Island
Rhode Island
No
South Carolina
South Carolina
Yes
South Carolina
South Carolina
Yes
South Carolina
South Carolina
Yes
South Carolina
South Carolina
Yes
South Carolina
South Carolina
Yes
South Carolina
South Carolina
Yes
South Carolina
South Carolina
Yes
South Dakota
South Dakota
Yes
Tennessee
Tennessee
Yes
Tennessee
Tennessee
Yes
Tennessee
Tennessee
No
Tennessee
Tennessee
Yes
Tennessee
Tennessee
Didn't Vote
Tennessee
Tennessee
Yes
Tennessee
Tennessee
Yes
Tennessee
Tennessee
No
Tennessee
Tennessee
No
Texas
Texas
Texas
Yes
Texas
Texas
Yes
Texas
Texas
Texas
No
Texas
Texas
Texas
Texas
Texas
Texas
Yes
Texas
Texas
Yes
Texas
Texas
Texas
Texas
Yes
Texas
Texas
Texas
Yes
Texas
Texas
Yes
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Yes
Texas
Texas
Yes
Texas
Texas
Texas
Yes
Texas
Texas
Texas
Yes
Texas
Texas
Texas
Yes
Texas
Texas
Texas
Yes
Texas
Texas
Utah
Utah
Yes
Utah
Utah
Yes
Utah
Utah
No
Vermont
Vermont
Yes
Virginia
Virginia
Yes
Virginia
Virginia
No
Virginia
Virginia
Yes
Virginia
Virginia
No
Virginia
Virginia
No
Virginia
Virginia
No
Virginia
Virginia
Yes
Virginia
Virginia
Yes
Virginia
Virginia
Yes
Virginia
Virginia
Yes
Virginia
Virginia
No
Washington
Washington
Washington
Didn't Vote
Washington
Washington
Yes
Washington
Washington
No
Washington
Washington
No
Washington
Washington
Washington
No
Washington
Washington
No
Washington
Washington
No
Washington
Washington
Yes
West Virginia
West Virginia
Yes
West Virginia
West Virginia
Didn't Vote
West Virginia
West Virginia
Yes
Wisconsin
Wisconsin
No
Wisconsin
Wisconsin
Yes
Wisconsin
Wisconsin
No
Wisconsin
Wisconsin
Yes
Wisconsin
Wisconsin
No
Wisconsin
Wisconsin
Yes
Wisconsin
Wisconsin
Yes
Wyoming
Wyoming
Summary

American Innovation Act of 2018

This bill consolidates and expands the existing tax deductions for start-up expenditures and organizational expenditures of taxpayers beginning an active trade or business.

For the year in which an active trade or business begins, the bill allows a single deduction equal to the lesser of (1) the aggregate amount of start-up and organizational expenditures paid or incurred in connection with the active trade or business, or (2) $20,000, reduced (but not below zero) by the amount by which the aggregate amount exceeds $120,000. The $20,000 and $120,000 limits must be adjusted for inflation after 2019.

The bill also allows a start-up business to use net operating loss carryforwards, net operating losses, and unused general business tax credits after an ownership change without being subject to certain limitations required under current law.

Text (4)
September 28, 2018
September 27, 2018
September 24, 2018
September 10, 2018
Amendments (1)
Sep 27, 2018
Offered in House
0
Sponsorship
House Amendment 968
Pursuant to the provisions of H.Res. 1084, the amendment in the nature of a substitute, modified by the amendment printed in Part A is considered adopted.
Submitted
Actions (17)
09/28/2018
Received in the Senate and Read twice and referred to the Committee on Finance.
09/27/2018
Motion to reconsider laid on the table Agreed to without objection.
09/27/2018
On passage Passed by the Yeas and Nays: 260 - 156 (Roll no. 412). (text: CR H9113-9114)
09/27/2018
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 260 - 156 (Roll no. 412).(text: CR H9113-9114)
09/27/2018
Considered as unfinished business. (consideration: CR H9134-9135)
09/27/2018
POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 6756, the Chair put the question on passage of the bill, and announced that the ayes prevailed by voice vote. Mr. Buchanan demanded the Yeas and Nays, and the Chair postponed further proceedings on the question of passage on H.R. 6756 until later in the legislative day.
09/27/2018
The previous question was ordered pursuant to the rule.
09/27/2018
DEBATE - The House proceeded with one hour of debate on H.R. 6756.
09/27/2018
Rule provides for consideration of H.R. 6756, H.R. 6757 and H.R. 6760.
09/27/2018
Considered under the provisions of rule H. Res. 1084. (consideration: CR H9113-9118)
09/26/2018
Rules Committee Resolution H. Res. 1084 Reported to House. Rule provides for consideration of H.R. 6756, H.R. 6757 and H.R. 6760.
09/24/2018
Placed on the Union Calendar, Calendar No. 745.
09/24/2018
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-957.
09/13/2018
Ordered to be Reported in the Nature of a Substitute by Voice Vote.
09/13/2018
Committee Consideration and Mark-up Session Held.
09/10/2018
Referred to the House Committee on Ways and Means.
09/10/2018
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:41:34 PM