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S. 1262

Small Business Start-up Savings Accounts Act of 2015

Small Business Start-up Savings Accounts Act of 2015

Amends the Internal Revenue Code to provide for tax-exempt Small Business Start-up Savings Accounts to pay for trade or business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Allows annual contributions to such accounts up to $10,000. Sets forth rules for the tax treatment of contributions to and rollovers from such accounts, similar to rules governing individual retirement accounts (IRAs).

Read twice and referred to the Committee on Finance.

Sen. Hirono, Mazie K. [D-HI](D-HI)Sponsor
1committees2actions1related bills4subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

Small Business Start-up Savings Accounts Act of 2015 — Informed