S. 115: Small Business Job Creation Act

113th Congress · introduced 2013-01-23 · Taxation · Latest: Read twice and referred to the Committee on Finance.

federal

Follow this bill, step by step

Where it came from: introduced 2013-01-23 · official record
Who proposed it: Sen. Casey, Robert P., Jr. [D-PA] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Read twice and referred to the Committee on Finance. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Small Business Job Creation Act

Plain summary

Small Business Job Creation Act - Amends the Internal Revenue Code to allow an employer a credit against payroll tax liability equal to 10% of the increase of such employer's payroll in a calendar quarter over a corresponding quarter in the previous calendar year. Limits the total credit amount available for all quarters to $500,000. Denies such credit to any employer with 100 or more employees unless such employer shows an increase in payroll exceeding 3% in a calendar quarter. Directs the Commissioner of Internal Revenue to: (1) notify all employers required to withhold employment taxes of the enactment and applicability of this Act, and (2) report to Congress on enforcement measures taken to prevent and penalize fraud related to the payroll tax credit allowed by this Act.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Small Business Job Creation Act

Source: Congressional Research Service summary (Introduced in Senate)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Casey, Robert P., Jr. [D-PA] · 0 cosponsors

Cost estimate: No cost estimate published yet.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Sources

Congressional Research Service summary (Introduced in Senate)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-113s115.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/113/s>

Record fed-us-cong113-s115 · catalog fed-us-congress-bills-cong113 · updated 2026-11-15 by psicol fed-bills-cong113