[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-1298":4},null,{"bill":5,"indexable":158,"summaries":159,"cosponsors":165,"cosponsorSlugs":172,"actions":174,"amendments":192,"amendmentSponsorSlugs":193,"linkages":194,"sponsorSlug":195},{"statusDate":6,"sponsor":7,"updateDate":16,"cboCostEstimates":17,"originChamber":18,"congress":19,"isByRequest":20,"title":21,"createdAt":22,"committeeReports":23,"cosponsorCount":24,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":25,"actionCount":26,"popularTitle":3,"laws":3,"billType":27,"subjects":28,"introducedDate":6,"committees":29,"congressGovUrl":30,"constitutionalAuthority":31,"policyArea":32,"deletedAt":3,"latestAction":33,"billNumber":35,"cosponsorCountIncludingWithdrawn":24,"status":36,"shortTitle":21,"officialTitle":37,"keyMilestoneCount":38,"updatedAt":39,"policyAreaLower":40,"searchTokens":41,"committeeCodes":157},"2025-02-13",{"firstName":8,"lastName":9,"district":10,"fullName":11,"middleName":12,"state":13,"party":14,"bioguideId":15},"Donald","Davis","1","Rep. Davis, Donald G. [D-NC-1]","G.","NC","D","D000230","2026-02-19T14:50:05Z",[],"House",119,false,"Veterans Jobs Opportunity Act","2026-05-11T16:04:48.876Z",[],1,0,3,"hr",[],[],"https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F1298","\u003Cpre>\n[Congressional Record Volume 171, Number 30 (Thursday, February 13, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. DAVIS of North Carolina:\nH.R. 1298.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle I, Section 8, Clause 18.\n[Page H710]\n\u003C\u002Fpre>","Taxation",{"date":6,"text":34},"Referred to the House Committee on Ways and Means.",1298,"in_committee","To amend the Internal Revenue Code of 1986 to establish a small business start-up tax credit for veterans creating businesses in underserved communities.",2,"2026-05-22T16:52:34.113Z","taxation",[42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156],"veterans","ve","vet","vete","veter","vetera","veteran","jobs","jo","job","opportunity","op","opp","oppo","oppor","opport","opportu","opportun","opportuni","opportunit","act","to","amend","am","ame","amen","the","internal","in","int","inte","inter","intern","interna","revenue","re","rev","reve","reven","revenu","code","co","cod","of","1986","19","198","establish","es","est","esta","estab","establ","establi","establis","small","sm","sma","smal","business","bu","bus","busi","busin","busine","busines","start","st","sta","star","up","tax","credit","cr","cre","cred","credi","for","creating","crea","creat","creati","creatin","businesses","businesse","underserved","un","und","unde","under","unders","underse","underser","underserv","underserve","communities","com","comm","commu","commun","communi","communit","communiti","communitie","rep","davis","da","dav","davi","donald","do","don","dona","donal","nc",[],true,[160],{"versionCode":161,"actionDate":6,"actionDesc":162,"text":163,"updateDate":164},"00","Introduced in House","\u003Cp>\u003Cstrong>Veterans Jobs Opportunity Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This bill allows veteran-owned small businesses in underserved communities to claim a tax credit for qualified start-up expenses in the amount of 15% (up to $50,000) of such expenses. (Conditions and limitations apply.)\u003C\u002Fp>\u003Cp>Under the bill, a business qualifies for the veteran small business start-up tax credit if it\u003C\u002Fp>\u003Cul>\u003Cli>is owned and controlled by one or more veterans (or spouses of veterans);\u003C\u002Fli>\u003Cli>is located in a Historically Underutilized Business Zone (HUBZone) program area, empowerment zone or enterprise community, an area of low or moderate income, or county with persistent poverty; and\u003C\u002Fli>\u003Cli>has gross receipts for the prior tax year of $5 million or less (or employed 50 or fewer full-time employees in the prior tax year).\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The bill generally defines \u003Cem>qualified start-up expenses\u003C\u002Fem> as amounts incurred or paid to\u003C\u002Fp>\u003Cul>\u003Cli>investigate the creation or acquisition of the business,\u003C\u002Fli>\u003Cli>create the business,\u003C\u002Fli>\u003Cli>engage in activities for the production of income before the day the business opens, and\u003C\u002Fli>\u003Cli>purchase or lease real property (or purchase personal property) for use in the active conduct of a trade or business.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>However, under the bill, the veteran small business start-up tax credit is allowed only in the first two tax years for which a business may claim a tax deduction for ordinary and necessary trade or business expenses.\u003C\u002Fp>\u003Cp>Finally, the bill requires the Treasury Inspector General for Tax Administration to provide an evaluation of the veteran small business start-up tax credit to Congress every four years.\u003C\u002Fp>","2026-02-19T14:49:12Z",[166],{"bioguideId":167,"fullName":168,"party":169,"state":170,"district":171,"sponsorshipDate":6,"isOriginalCosponsor":158,"withdrawn":20,"sponsorshipWithdrawnDate":3},"N000193","Rep. Nunn, Zachary [R-IA-3]","R","IA","3",{"N000193":173},"zachary-nunn",[175,184,189],{"actionDate":6,"actionDateTime":3,"text":34,"type":176,"actionCode":177,"sourceSystem":178,"committees":180,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":25,"isKeyMilestone":20},"IntroReferral","H11100",{"code":38,"name":179},"House floor actions",[181],{"name":182,"systemCode":183},"Ways and Means Committee","hswm00",{"actionDate":6,"actionDateTime":3,"text":162,"type":176,"actionCode":185,"sourceSystem":186,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":38,"isKeyMilestone":158},"1000",{"code":187,"name":188},9,"Library of Congress",{"actionDate":6,"actionDateTime":3,"text":162,"type":176,"actionCode":190,"sourceSystem":191,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":24,"isKeyMilestone":158},"Intro-H",{"code":187,"name":188},[],{},[],"donald-g-davis"]