Summary:
Contracting Data and Bundling Accountability Act of 2014 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to develop a plan to improve the quality of data reported on bundled and consolidated contracts in the federal procurement data system.

Requires the plan to: (1) describe the roles and responsibilities of the Administrator, the Directors of the Offices of Small and Disadvantaged Business Utilization, the Small Business Procurement Advisory Council, the Administrator of the Office of Federal Procurement Policy, the Administrator of the General Services Administration, the senior procurement executives, and Chief Acquisition Officers in implementing the plan and contributing to the annual report; (2) make necessary changes to policies and procedures on proper identification and mitigation of contract bundling and consolidation, and to training procedures of relevant personnel on proper identification and mitigation of contract bundling and consolidation; (3) establish consequences for failure to properly identify contracts as bundled or consolidated; (4) establish requirements for periodic and statistically valid data verification and validation; and (5) assign clear data verification responsibilities. Requires the finalized plan to be presented to the House and Senate small business committees by not later than 90 days prior to implementation.

Directs the Administrator to: (1) implement the plan by the first day of FY2017, and (2) annually provide to such committees certification of the accuracy and completeness of data reported on bundled and consolidated contracts.

Directs the Comptroller General (GAO): (1) to initiate a study by the first day of FY2018 on the effectiveness of the plan that shall assess whether contracts were accurately labeled as bundled or consolidated; and (2) not later than 12 months after initiating the study, to report to the small business committees on the results from such study and, if warranted, any recommendations on how to improve the quality of data reported on bundled and consolidated contracts.

contracting data bundling accountability act amends small business act direct administrator small_business_administration sba develop plan improve quality data reported bundled consolidated contracts federal procurement data system requires plan describe roles responsibilities administrator directors disadvantaged_business_utilization administrator administrator general_services_administration senior procurement executives chief acquisition officers implementing plan contributing annual report necessary changes policies procedures proper identification mitigation contract bundling consolidation training procedures relevant personnel proper identification mitigation contract bundling consolidation establish consequences failure properly identify contracts bundled consolidated establish requirements periodic statistically valid data verification validation assign clear data verification responsibilities requires finalized plan presented house senate small business committees later days prior implementation directs administrator implement plan day fy2017 annually provide committees certification accuracy completeness data reported bundled consolidated contracts directs comptroller general gao initiate study day fy2018 effectiveness plan shall assess contracts accurately labeled bundled consolidated later months initiating study report small business committees results study warranted recommendations improve quality data reported bundled consolidated contracts


Summary:
Small Business Development Centers Improvement Act of 2014 - (Sec. 2) Amends the Small Business Act with respect to the authority of the Small Business Administration (SBA) to use certain SBA programs, including the small business development center (SBDC) program, to provide grants, financial assistance, loans, export assistance, and subcontracting opportunities on federal contracts to specified small businesses, organizations, state governments, universities, companies, and other entities that provide assistance to smaller enterprises.

Declares that the SBA shall only use such programs to deliver entrepreneurial development services, entrepreneurial education, business incubation services, growth acceleration services, support for the development and maintenance of clusters, or business training. Makes such program requirements inapplicable to services provided to assist small business concerns owned by an Indian tribe.

Directs the SBA to report annually to specified congressional committees regarding all entrepreneurial development activities undertaken in the current fiscal year. Requires such report to include: (1) a description of the process used to award grants under each program and activity; (2) a list of all awardees, contractors, and vendors; and (3) the amount of funding obligated for the current fiscal year for each program and activity.

(Sec. 3) Bars the SBA from prohibiting applicants receiving grants under the SBDC program from marketing and advertising their services to individuals and small businesses.

(Sec. 4) Revises privacy requirements under such program to specify that SBDCs (including consortia and affiliated contractors or agents) are prohibited, subject to existing exceptions, from disclosing the name, address, or telephone number of any individual or small business concern receiving assistance to any state, local, or federal agency or third party.

(Sec. 5) Directs the SBA to consult with SBDC associations to develop documents governing data collection activities related to applicants receiving grants. Requires the SBA to report annually to specified congressional committees regarding such data collection activities.

(Sec. 6) Prohibits participation in private partnerships and cosponsorships with the SBA from limiting SBDCs from collecting fees or other income related to the operation of such partnerships and cosponsorships.

(Sec. 7) Removes a limitation on the amount of funds the SBA may use to pay the examination expenses of the SBDC accreditation program.

(Sec. 8) Prohibits the SBA from awarding grants (including contracts and cooperative agreements) under the SBDC program to any entity other than those that: (1) received such grants prior to September 30, 2014, and (2) seek to renew such grants after such date. Exempts not-for-profit institutions of higher education from such prohibition.

(Sec. 9) Authorizes the SBA to permit SBDCs to provide certain problem-solving assistance to a small business concern located outside the state, without regard to geographic proximity, if it is located in a presidentially-declared major disaster area, during the period of the declaration.

Requires a SBDC that provides counselors to such an area to ensure continuity of services in any state in which the SBDC otherwise provides services.

Requires the SBA to permit SBDC personnel to use any SBA designated site or facility for use to provide disaster recovery assistance.

(Sec. 10) Requires SBDC services to include educating unemployed individuals on entrepreneurship and working with them to start new businesses.

improvement act sec amends small_business_act respect authority small_business_administration sba use certain sba programs including small business development center sbdc program provide grants financial assistance loans export assistance subcontracting opportunities federal contracts specified small businesses organizations state governments universities companies entities provide assistance smaller enterprises declares sba shall use programs deliver entrepreneurial development services entrepreneurial education business services growth acceleration services support development maintenance clusters business training makes program requirements inapplicable services provided assist small business concerns owned indian tribe directs sba report annually specified congressional committees entrepreneurial development activities undertaken current fiscal year requires report include description process award grants program activity list awardees contractors vendors funding obligated current fiscal year program activity sec bars sba prohibiting applicants receiving grants sbdc program marketing advertising services individuals small businesses sec revises privacy requirements program specify sbdcs including consortia affiliated contractors agents prohibited subject existing exceptions disclosing address telephone number individual small business concern receiving assistance state local federal agency party sec directs sba consult sbdc associations develop documents governing data collection activities related applicants receiving grants requires sba report annually specified congressional committees data collection activities sec prohibits participation private partnerships sba limiting sbdcs collecting fees income related operation partnerships sec removes limitation funds sba use pay examination expenses sbdc accreditation program sec prohibits sba awarding grants including contracts cooperative agreements sbdc program entity received grants prior september seek renew grants date exempts profit institutions higher education prohibition sec authorizes sba permit sbdcs provide certain problem solving assistance small business concern located outside state regard geographic proximity located presidentially declared major disaster area period declaration requires sbdc provides counselors area ensure continuity services state sbdc provides services requires sba permit sbdc personnel use sba designated site facility use provide disaster recovery assistance sec requires sbdc services include educating unemployed individuals entrepreneurship working start new businesses


Summary: Helping Entrepreneurs Lower Prices Act of 2014 - Amends the Internal Revenue Code to revise the definition of "eligible small employer," for purposes of the small employer health insurance tax credit, to mean an employer who has not more than 50 (currently, 25) full-time employees for a taxable year.

helping entrepreneurs lower prices act amends internal revenue code revise definition eligible small employer purposes small employer health insurance tax credit mean employer currently time employees taxable year


Summary: Small Business Attraction and Retention Act of 2014 - Amends the Internal Revenue Code to extend the period during which an employer may qualify for the small employer health insurance tax credit from two to three consecutive taxable years beginning with the first taxable year in which such employer offers one or more qualified health plans to its employees through an American Health Benefit Exchange.

small business retention act amends internal revenue code extend period employer qualify small employer health insurance tax credit consecutive taxable years beginning taxable year employer offers qualified health plans employees american_health_benefit_exchange


Summary: Small Business Growth in Manufacturing Act of 2014 - Amends the Internal Revenue Code to: (1) allow small business employers a business-related tax credit for up to 50% of qualified employee training expenses in a taxable year, (2) make permanent the tax credit for increasing research expenditures, and (3) increase the rate of the alternative simplified research tax credit.

manufacturing act amends internal revenue code allow small business employers business related tax credit qualified employee training expenses taxable year permanent tax credit increasing research expenditures increase rate alternative simplified research tax credit


Summary:
Small Business Access to Capital Act of 2014 - Amends the Small Business Jobs Act of 2010 to extend for an additional eight fiscal years the State Small Business Credit Initiative to assist participating states to give collateral support and other innovative credit access and guarantee initiatives for small businesses and manufacturers.

Prescribes allocations of federal funds to participating states.

Authorizes the Secretary of the Treasury to award, on a competitive basis, up to a total of $1 billion in two tranches, according to specified criteria, to participating states and consortiums of participating states for use: (1) for making federal contributions to, or for the account of, an approved state program; and (2) as collateral for a qualifying loan or swap funding facility.

small business access capital act amends small business jobs act extend additional fiscal years assist participating states collateral support innovative credit access guarantee initiatives small businesses manufacturers prescribes allocations federal funds participating states authorizes secretary treasury award competitive basis total billion according specified criteria participating states consortiums participating states use making federal contributions account approved state program collateral qualifying loan swap funding facility


Summary:
Equity Crowdfunding Improvement Act of 2014 - Repeals the CROWDFUND Act.

Amends the Jumpstart Our Business Startups Act to exempt from the registration requirements and prohibitions of the Securities Act of 1933 any transactions involving the offer or sale of crowdfunded securities by an issuer if specified requirements are met.

(Crowdfunding is a method of capital formation where groups of people pool money, typically composed of small individual contributions, and often via internet platforms, to either invest in a company or support an effort by others to accomplish a specific goal.)

Prescribes among these requirements that the aggregate amount sold within the previous 12-month period in reliance upon the crowdfunding exemption be either: (1) $3 million, adjusted for inflation, or less; or (2) $5 million, adjusted for inflation, or less if the issuer provides potential investors with audited financial statements.

Requires also that, in the case of a transaction involving an intermediary between the issuer and the investor, that the intermediary comply with certain requirements.

Requires as well that if the aggregate amount sold within the previous 12-month period in reliance upon this exemption is: (1) $500,000 or less, the issuer provide potential investors with financial statements issuer-certified to be true and complete in all material respects; or (2) between $500,000 and $3 million, the issuer provide potential investors with financial statements reviewed by a public accountant independent of the issuer.

Prohibits the aggregate amount sold to an unaccredited investor within the previous 12-month period in reliance upon the crowdfunding exemption from exceeding either the greater of: (1) $5,000, adjusted for inflation; (2) 10% of the annual income; or (3) 10% of the investor's net worth.

Requires finally that the issuer be a corporation at the time such securities are issued.

Prescribes requirements governing a person functioning as intermediary between the issuer and the investor.

Requires an intermediary to direct the issuer to: (1) state a target offering amount and a deadline to reach it, and (2) ensure that the third party custodian withholds offering proceeds until the aggregate capital raised from other investors is at least 100% of the target offering amount.

Requires an intermediary to undertake background checks on the issuer's executive officers, directors, and shareholders with 15% or more voting control.

Requires an issuer to use intermediaries when selling to unaccredited investors.

Permits an intermediary to select the transactions in which it serves as an intermediary.

Amends the Investment Company Act of 1940 to exempt from treatment as an investment company any person substantially all of whose business is confined to investing in securities purchased in crowdfunding investment companies under this Act.

 Amends the Securities Act of 1933 to exempt such crowdfunded securities from state regulation of securities offerings; but retains state jurisdiction over the unlawful conduct of intermediaries, issuers, and custodians.

equity improvement act repeals act amends jumpstart business startups act exempt registration requirements prohibitions securities act transactions involving offer sale securities issuer specified requirements met method capital formation groups people pool money typically composed small individual contributions internet platforms invest company support effort accomplish specific goal prescribes requirements aggregate sold previous month period reliance exemption million adjusted inflation million adjusted inflation issuer provides potential investors audited financial statements requires case transaction involving intermediary issuer investor intermediary comply certain requirements requires aggregate sold previous month period reliance exemption issuer provide potential investors financial statements issuer certified true complete material respects million issuer provide potential investors financial statements reviewed public accountant independent issuer prohibits aggregate sold investor previous month period reliance exemption exceeding greater adjusted inflation annual income investor net worth requires finally issuer corporation time securities issued prescribes requirements governing person functioning intermediary issuer investor requires intermediary direct issuer state target offering deadline reach ensure party custodian withholds offering proceeds aggregate capital raised investors target offering requires intermediary undertake background checks issuer executive officers directors shareholders voting control requires issuer use intermediaries selling investors permits intermediary select transactions serves intermediary amends investment company act exempt treatment investment company person substantially business confined investing securities purchased investment companies act amends securities act exempt securities state regulation securities offerings retains state jurisdiction unlawful conduct intermediaries issuers


Summary:
Empowering Encore Entrepreneurs Act of 2014 - Directs the Administrator of the Small Business Administration (SBA) to establish a program under which the Administrator may enter into contracts or cooperative agreements with, or make grants to, nonprofit organizations to provide technical assistance, mentoring, and other specialized training activities for encore entrepreneurs.

Defines "encore entrepreneur" to mean an entrepreneur, business person, or owner of a small business concern who: (1) is seeking to start a new small business concern or expand an existing one, and (2) is at least age 50 or has at least 20 years of experience in a workplace.

Directs the Administrator to give special consideration to applications seeking funding for programs for: (1) members of the Armed Forces impacted by base closures or realignment, or (2) encore entrepreneurs unemployed for a period of not less than one year.

Terminates the program on September 30, 2017.

Requires the Administrator to submit to specified congressional committees a report that describes the barriers and obstacles faced by encore entrepreneurs in starting new small business concerns or expanding existing small business concerns.

empowering encore entrepreneurs act directs administrator small_business_administration sba establish program administrator enter contracts cooperative agreements grants nonprofit organizations provide technical assistance mentoring specialized training activities encore entrepreneurs defines encore entrepreneur mean entrepreneur business person owner small business concern seeking start new small business concern expand existing age years experience workplace directs administrator special consideration applications seeking funding programs members armed_forces impacted base closures realignment encore entrepreneurs unemployed period year terminates program september requires administrator submit specified congressional committees report describes barriers obstacles faced encore entrepreneurs starting new small business concerns expanding existing small business concerns


Summary:
Increasing Small Business Lending Act - Amends the Small Business Act to suspend, until September 30, 2015, fees under the 7(a) program (SBA-guaranteed loans to small businesses) and the 504 program (financing to small businesses backed by SBA-guaranteed debentures issued by any qualified state or local development company).

Authorizes the SBA to guarantee up to 90% of a loan made by a private lender to a small business eligible for a loan guarantee under the Small Business Act or the Small Business Investment Act of 1958. Prohibits such guarantees with respect to small businesses: (1) in which an unlawful alien has an ownership interest, or (2) in violation of immigration laws.

increasing small business lending act amends small business act suspend september fees program sba guaranteed loans small businesses program financing small businesses backed sba guaranteed debentures issued qualified state local development company authorizes sba guarantee loan private lender small business eligible loan guarantee small business act small_business_investment_act prohibits guarantees respect small businesses unlawful alien ownership interest violation immigration laws


Summary:
Startup Innovation Credit Act of 2014 - Amends the Internal Revenue Code to allow a qualified small business to elect to use a portion of its tax credit for increasing research expenditures as an offset against its payroll tax liability under the Federal Insurance Contributions Act (FICA).

Defines "qualified small business" as a corporation, a partnership, or a person other than a tax-exempt organization that had gross receipts of less than $5 million for the taxable year and that did not have gross receipts for any period preceding the five-taxable-year period ending with such taxable year.

Limits: (1) the number of years a taxpayer may elect to offset payroll taxes under this Act to five, and (2) the annual amount of such offset to $250,000.

startup innovation credit act amends internal revenue code allow qualified small business elect use portion tax credit increasing research expenditures offset payroll tax liability federal_insurance_contributions_act fica defines qualified small business corporation partnership person tax exempt organization gross receipts million taxable year gross receipts period preceding taxable year period ending taxable year limits number years taxpayer elect offset payroll taxes act annual offset


Summary:
Emerging Business Encouragement Act of 2014 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA), for each industry category for which the Administrator established a size standard, to establish procedures, by rule, for designating a small business in that industry category as an emerging business enterprise (EBE).

Requires the procedures to include specified criteria and a process for appealing the Administrator's decisions on designations.

Requires the designation to expire when the small business is no longer in compliance with the criteria, except that:

 in the case of an EBE which existed as a business entity before its EBE designation, the designation shall not expire until five years after it was made; and if the EBE exceeds the required size limitation its designation shall expire only if the size is 50% or more of the maximum size of a small business within that industry category. Directs the Administrator to establish criteria for designation of an EBE, including:

 a maximum number of employees determined according to a certain formula, an age of not more than five years, and a specified salary limitation for any individual who owns any part of the small business or who is in a management position. Requires the head of each federal agency to establish goals for participation by the designated EBEs in at least 5% of all contracts, including prime contracts and subcontracts, for each fiscal year.

Authorizes the Administrator to make a loan to a designated EBE under the SBA Express Loan Program, but only in accordance with specified terms.

Requires the Administrator, by rule, to establish a process for initial self-certification of EBEs for purposes of participation in federal contracts and eligibility for the Express Loans.

emerging business encouragement act amends small business act direct administrator small_business_administration sba industry category administrator established size standard establish procedures rule designating small business industry category emerging business enterprise requires procedures include specified criteria process appealing administrator decisions designations requires designation expire small business longer compliance criteria case existed business entity designation designation shall expire years exceeds required size limitation designation shall expire size maximum size small business industry category directs administrator establish criteria designation including maximum number employees determined according certain formula age years specified salary limitation individual owns small business management position requires head federal agency establish goals participation designated contracts including prime contracts subcontracts fiscal year authorizes administrator loan designated accordance specified terms requires administrator rule establish process initial self certification purposes participation federal contracts eligibility


Summary:
SAVE for Small Businesses Act or the Savings Accounts for a Variable Economy for Small Businesses Act - Amends the Internal Revenue Code to provide for tax-exempt small business savings accounts. Allows tax deductible contributions to such accounts of not more than 10% of the gross profits of an eligible small business (persons employing an average of 50 or fewer full-time employees) for the preceding taxable year.

Excludes qualified distributions from such accounts from gross income for income tax purposes. Defines "qualified distribution" as: (1) any amount that is distributed from a small business savings account during a specified period of economic hardship, and (2) the distribution of which is certified as being part of a plan that provides for the reinvestment of such distribution for the funding of worker hiring or financial stabilization for the purposes of job retention or creation.

Directs the Secretary of the Treasury to: (1) establish minimum standards for small business savings accounts that seek to minimize fees and risk of loss of principal, and (2) ensure a range of investment risk options available to account beneficiaries.

save small businesses act savings_accounts variable economy small businesses act amends internal revenue code provide tax exempt small business savings accounts allows tax deductible contributions accounts gross profits eligible small business persons employing average fewer time employees preceding taxable year excludes qualified distributions accounts gross income income tax purposes defines qualified distribution distributed small business savings account specified period economic hardship distribution certified plan provides reinvestment distribution funding worker hiring financial stabilization purposes job retention creation directs secretary treasury establish minimum standards small business savings accounts seek minimize fees risk loss principal ensure range investment risk options available account beneficiaries


Summary:
Women's Small Business Ownership Act of 2014 - Amends the Small Business Act to direct the Office of Women's Business Ownership within the Small Business Administration (SBA) to address issues concerning specified disciplines required for starting, operating, and increasing a small business.

Authorizes the SBA Administrator to provide annual training for women's business ownership representatives.

Authorizes the Administrator to provide financial assistance to qualifying entities to conduct projects designed to provide training and counseling meeting the needs of women business owners, especially socially and economically disadvantaged women business owners. Specifies assistance amounts of up to $250,000 per project year.

Directs the Administrator to seek advice, input, and recommendations for policy changes from any association of women's business centers to develop: (1) a training program for the staff of such centers, and (2) recommendations to improve the policies and procedures for governing the general operations and administration of the women's business center program.

Authorizes the Administrator, upon request by a recipient organization, to waive for a fiscal year (but not more than two consecutive fiscal years) the requirement to obtain matching non-federal funds for the organization's technical assistance and counseling activities carried out using financial assistance under the women's business center program.

Directs the Comptroller General (GAO) to study: (1) the unique economic issues facing women's business centers located in predominately rural, urban, or insular areas; and (2) SBA oversight of women's business centers.

Authorizes a contracting officer to award a sole source contract under this Act to small businesses owned and controlled by women if each of the businesses is at least 51% owned by one or more women who are economically disadvantaged (and such ownership is determined without regard to any community property law), and meets specified additional criteria.

Authorizes a contracting officer to award a sole source contract to a small business owned and controlled by women meeting the same criteria in an industry in which such businesses are substantially underrepresented if the small business also meets specified certification requirements.

 Extends indefinitely the SBA Intermediary Lending Program (ILP).

 Replaces requirements governing ILP loan limits, including maximum amounts, with requirements that limit to: (1) $1 million a single loan to an eligible intermediary, (2) $5 million the total amount outstanding and committed to the intermediary by the Administrator under the ILP, and (3) $20 million the total amount of all ILP loans during each of FY2015-FY2017.

Revises requirements for the SBA microloan program (direct loans to eligible intermediaries for making fixed interest rate microloans to startup, newly established, or growing small businesses).

 Increases the ILP's aggregate loan limit for intermediaries after their first year of participation from $5 million to $7 million. Eliminates limitations on an intermediary's use of funds from an accompanying marketing, management, and technical assistance grant to provide information and technical assistance to small businesses that are prospective borrowers.

Prohibits the Administrator from collecting the guarantee fee on a guaranteed loan unless amounts are made available to subsidize the cost of guaranteeing such loans for FY2016.

Expresses the sense of the House of Representatives on access to capital for small businesses owned and controlled by women.

amends small business act direct small_business_administration sba address issues concerning specified disciplines required starting operating increasing small business authorizes sba administrator provide annual training women business ownership representatives authorizes administrator provide financial assistance qualifying entities conduct projects designed provide training counseling meeting needs women business owners especially socially economically disadvantaged women business owners specifies assistance amounts project year directs administrator seek advice input recommendations policy changes association women business centers develop training program staff centers recommendations improve policies procedures governing general operations administration women business center program authorizes administrator request recipient organization waive fiscal year consecutive fiscal years requirement obtain matching non federal funds organization technical assistance counseling activities carried financial assistance women business center program directs comptroller general gao study unique economic issues facing women business centers located predominately rural urban insular areas sba oversight women business centers authorizes contracting officer award sole source contract act small businesses owned controlled women businesses owned women economically disadvantaged ownership determined regard community property law meets specified additional criteria authorizes contracting officer award sole source contract small business owned controlled women meeting criteria industry businesses substantially underrepresented small business meets specified certification requirements extends indefinitely replaces requirements governing loan limits including maximum amounts requirements limit million single loan eligible intermediary million total outstanding committed intermediary administrator million total loans fy2015 fy2017 revises requirements sba microloan program direct loans eligible intermediaries making fixed interest rate microloans startup newly established growing small businesses increases aggregate loan limit intermediaries year participation million million eliminates limitations intermediary use funds accompanying marketing management technical assistance grant provide information technical assistance small businesses prospective borrowers prohibits administrator collecting guarantee fee guaranteed loan amounts available subsidize cost guaranteeing loans fy2016 expresses sense house_of_representatives access capital small businesses owned controlled women


Summary: Small Business Loan Simplification Act of 2014 - Amends the Small Business Act to require the Administrator of the Small Business Administration (SBA) to: (1) amend regulations and Standard Operating Procedures (SOPs) to authorize the SBA and participants in specified lending programs to use electronic signatures and records for the programs, and (2) accept such electronic signatures and records associated with SBA management and closing processes.

amends small business act require administrator small_business_administration sba amend regulations authorize sba participants specified lending programs use electronic signatures records programs accept electronic signatures records associated sba management closing processes


Summary:
Franchise Financing Improvement Act of 2014 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to make financial assistance available to franchisees under the Act or the Small Business Investment Act of 1958 if the franchisee is not affiliated with the franchisor.

Declares that a franchisee shall not be considered affiliated with the franchisor if:

 the franchisor has filed a disclosure document pursuant to specified federal regulations; and the franchisee, upon default on a loan (whether guaranteed by the SBA or not), has no ability to obtain financial assistance from the franchisor to repay the loan. Declares further that a franchisor's authority to repurchase the franchise for noncompliance with its terms and conditions, or to have the right of first refusal to purchase it from the franchisee, shall not be considered financial assistance to repay loans issued to the franchisee.

franchise financing improvement act amends small business act direct administrator small_business_administration sba financial assistance available act small_business_investment_act franchisee affiliated franchisor declares franchisee shall considered affiliated franchisor franchisor filed disclosure document pursuant specified federal regulations franchisee default loan guaranteed sba ability obtain financial assistance franchisor repay loan declares franchisor authority repurchase franchise noncompliance terms conditions right refusal purchase franchisee shall considered financial assistance repay loans issued franchisee


Summary:
Small Business Health Relief Act of 2013 - Repeals provisions of the Internal Revenue Code (IRC), as added by the Patient Protection and Affordable Care Act (PPACA), that: (1) impose fines on large employers (those with more than 50 full-time employees) who fail to offer their full-time employees the opportunity to enroll in minimum essential health insurance coverage, and (2) require such large employers to file a report with the Secretary of the Treasury on health insurance coverage provided to their full-time employees.

Repeals provisions of PPACA that: (1) set limits on the annual deductible on health plans offered in the small group market, (2) allow catastrophic plans to be offered in the individual market to individuals under the age of 30, and (3) impose an annual fee on health insurance entities.

Deems high deductible health plans to meet essential health benefits coverage requirements if the enrollee has established a health savings account.

Amends the Public Health Service Act, as amended by PPACA, to repeal the allowance of a premium rate variance by age in the individual or small group market.

Repeals restrictions on payments for medications from health savings accounts, medical savings accounts, and health flexible spending arrangements.

Repeals the limitation to $2,500 of annual salary reduction contributions by an employee to a health flexible spending arrangement under a cafeteria plan.

Allows a health plan to maintain its status as a grandfathered health plan regardless of any modification to the cost-sharing levels, employer contribution rates, or covered benefits. Requires the Secretary of Health and Human Services (HHS) to promulgate regulations to clarify the application of such allowance. Makes this allowance effective as if included in PPACA. Voids any regulations promulgated pursuant to current related provisions before enactment of this Act.

small business health relief act repeals provisions internal_revenue_code irc added patient_protection affordable care act ppaca impose fines large employers time employees fail offer time employees opportunity enroll minimum essential health insurance coverage require large employers file report secretary treasury health insurance coverage provided time employees repeals provisions ppaca set limits annual deductible health plans offered small group market allow catastrophic plans offered individual market individuals age impose annual fee health insurance entities deems high deductible health plans meet essential health benefits coverage requirements enrollee established health savings account amends public_health_service_act amended ppaca repeal allowance premium rate variance age individual small group market repeals restrictions payments medications health savings accounts medical savings accounts health flexible spending arrangements repeals limitation annual salary reduction contributions employee health flexible spending arrangement cafeteria plan allows health plan maintain status grandfathered health plan regardless modification cost sharing levels employer contribution rates covered benefits requires secretary health_and_human_services hhs promulgate regulations clarify application allowance makes allowance effective included ppaca voids regulations promulgated pursuant current related provisions enactment act


Summary:
Small Business Paperwork Relief Act of 2013 - Amends the Paperwork Reduction Act to direct agency heads not to impose civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest, the detection of criminal activity would be impaired, the violation is not corrected within six months, the violation is a violation of internal revenue law or a law concerning the assessment or collection of any tax, debt, revenue, or receipt, or the violation presents a danger to the public health or safety. Permits an agency to determine that a fine should not be imposed for a violation that presents a danger to public health or safety if the violation is corrected within 24 hours after receipt by the small business owner of notification of the violation.

Makes this Act inapplicable to any violation by a small business of a requirement regarding the collection of information by an agency if the small business previously violated any requirement concerning the collection of information by that agency.

small business paperwork relief act amends paperwork reduction act direct agency heads impose civil fines time paperwork violations small business concerns potential harm public interest detection criminal activity impaired violation corrected months violation violation internal revenue law law concerning assessment collection tax debt revenue receipt violation presents danger public health safety permits agency determine fine imposed violation presents danger public health safety violation corrected hours receipt small business owner notification violation makes act inapplicable violation small business requirement collection information agency small business previously violated requirement concerning collection information agency


Summary:
Assuring Contracting Equity Act of 2013 - Increases from: (1) 23% to 25% the government-wide small business procurement contract goal, and (2) 5% to 10% the government-wide procurement goal for small disadvantaged businesses and women-owned businesses. Limits the number of categories for which a small business may qualify under such goals. Requires, for purposes of such goals, the total value of all prime contracts for a fiscal year to include the value of each contract awarded, regardless of whether it was awarded as the result of unrestricted competition or any determination by the Administrator of the Small Business Administration (SBA) with respect to the potential for a small business to perform the contract or a subcontract.

Directs the Administrator to consult with the heads of other federal agencies to develop and implement standards for procurement officers to take into consideration the past compliance of potential contractors with small business subcontracting goals when making contract awards.

assuring contracting equity act increases government wide small business procurement contract goal government wide procurement goal small disadvantaged businesses women owned businesses limits number categories small business qualify goals requires purposes goals total value prime contracts fiscal year include value contract awarded regardless awarded result unrestricted competition determination administrator small_business_administration sba respect potential small business perform contract subcontract directs administrator consult heads federal agencies develop implement standards procurement officers consideration past compliance potential contractors small business subcontracting goals making contract awards


Summary:
Assuring Contracting Equity Act of 2013 - Increases from: (1) 23% to 25% the government-wide small business procurement contract goal, (2) 5% to 10% the government-wide procurement goal for small disadvantaged businesses and women-owned businesses, and (3) 3% to 6% the government-wide procurement goal for service-disabled veteran-owned small businesses and HUBZONE (historically underutilized business zone) small businesses. Limits the number of categories for which a small business may qualify under such goals. Requires, for purposes of such goals, the total value of all prime contracts for a fiscal year to include the value of each contract awarded, regardless of whether it was awarded as the result of unrestricted competition or any determination by the Administrator of the Small Business Administration (SBA) with respect to the potential for a small business to perform the contract or a subcontract.

Directs the Administrator to consult with the heads of other federal agencies to develop and implement standards for procurement officers to take into consideration the past compliance of potential contractors with small business subcontracting goals when making contract awards.

assuring contracting equity act increases government wide small business procurement contract goal government wide procurement goal small disadvantaged businesses women owned businesses government wide procurement goal service disabled veteran owned small businesses hubzone historically underutilized business zone small businesses limits number categories small business qualify goals requires purposes goals total value prime contracts fiscal year include value contract awarded regardless awarded result unrestricted competition determination administrator small_business_administration sba respect potential small business perform contract subcontract directs administrator consult heads federal agencies develop implement standards procurement officers consideration past compliance potential contractors small business subcontracting goals making contract awards


Summary:
Commercial Real Estate and Economic Development Act of 2013 or CREED Act of 2013 - Reinstates the authority for Small Business Administration (SBA) low-interest refinancing of small business debt not involving business expansion under the SBA's local development business loan program during any fiscal year in which the cost to the federal government for making loan guarantees under such program is zero.

Repeals a provision of the Small Business Jobs Act of 2010 which terminated such authority as of September 27, 2012.

commercial real estate economic development act creed act reinstates authority small_business_administration sba low interest refinancing small business debt involving business expansion sba local development business loan program fiscal year cost federal government making loan guarantees program zero repeals provision small_business_jobs_act terminated authority september


Summary:
Small Business Disaster Reform Act of 2013 - Amends the Small Business Act with respect to obtaining the best available collateral for a disaster loan of not more than $200,000 relating to damage to or destruction of the property of, or economic injury to, a small business concern. Prohibits the Administrator of the Small Business Administration (SBA), in obtaining such collateral, from requiring the small business owner to use the owner's primary residence as collateral if the owner has other assets with a value equal to or greater than the loan amount that could be used as collateral for the loan.

Allows the Administrator to authorize a Small Business Development Center (SBDC) to provide assistance to small businesses outside the state of that SBDC, without regard to geographical proximity, if the small business is in an area for which the President has declared a major disaster.

Expresses the sense of Congress that the Administrator shall ensure that a SBDC is appropriately reimbursed for any legitimate expenses in carrying out such assistance.

Directs the Administrator to increase oversight of small businesses receiving economic injury disaster loans, including random site visits and random reviews of loan usage. Expresses the sense of Congress that no additional federal funds shall be made available for such increased oversight.

Expresses the sense of Congress that the Administrator should: (1) reduce paperwork burdens on small businesses applying for SBA disaster assistance loans; and (2) ensure that the application for such assistance facilitates deterring and detecting potential instances of waste, fraud, and abuse. Requires the Administrator to take steps to reduce, to the maximum extent practicable, such paperwork.

Requires a report from the Administrator to the congressional small business committees relating to the creation of a web portal to track the status of applications for SBA disaster assistance.

small business disaster reform act amends small business act respect obtaining best available collateral disaster loan relating damage destruction property economic injury small business concern prohibits administrator small_business_administration sba obtaining collateral requiring small business owner use owner primary residence collateral owner assets value equal greater loan collateral loan allows administrator authorize small business development center sbdc provide assistance small businesses outside state sbdc regard geographical proximity small business area president declared major disaster expresses sense congress administrator shall ensure sbdc appropriately reimbursed legitimate expenses carrying assistance directs administrator increase oversight small businesses receiving economic injury disaster loans including random site visits random reviews loan usage expresses sense congress additional federal funds shall available increased oversight expresses sense congress administrator reduce paperwork burdens small businesses applying sba disaster assistance loans ensure application assistance facilitates deterring detecting potential instances waste fraud abuse requires administrator steps reduce maximum extent practicable paperwork requires report administrator congressional small business committees relating creation web portal track status applications sba disaster assistance


Summary: Keeping Our Social Security Promises Act - Amends the Internal Revenue Code to apply employment and self-employment taxes to remuneration up to the contribution and benefit base and to remuneration in excess of $250,000.

keeping social security promises act amends internal revenue code apply employment self employment taxes remuneration contribution benefit base remuneration excess


Summary: Expanding Access to Capital for Entrepreneurial Leaders Act or the EXCEL Act - Amends the Small Business Investment Act of 1958 to authorize the Administrator of the Small Business Administration (SBA) to guarantee the payment of up to $4 billion per fiscal year for debentures or participating securities issued by small business investment companies (SBICs) to encourage the formation and growth of small businesses. Increases from $225 million to $350 million the maximum amount of outstanding leverage for two or more commonly-controlled SBICs.

expanding access capital entrepreneurial leaders act excel act amends small business investment act authorize administrator small_business_administration sba guarantee payment billion fiscal year debentures participating securities issued small business investment companies sbics encourage formation growth small businesses increases million million maximum outstanding leverage commonly controlled sbics


Summary:
Regulation Costs to Small Business Act - Directs the Administrator of the Small Business Administration (SBA) to: (1) conduct an annual study of the total costs to small businesses of federal regulations, and (2) report each study's results to Congress.

Expresses the sense of Congress that no additional funds should be made available to the SBA to carry out this Act.

regulation costs small business act directs administrator small_business_administration sba conduct annual study total costs small businesses federal regulations report study results congress expresses sense congress additional funds available sba carry act


Summary:
Communicating Lender Activity Reports from the Small Business Administration Act or CLEAR SBA Act - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to make publicly available a user-friendly database of information relating to lenders making loans under such Act or the Small Business Investment Act of 1958.

Requires the Administrator to: (1) include in the database information on such loans made during FY2009-FY2013, and (2) incorporate information relating to such loans on an ongoing basis.

Prohibits the Administrator from requiring lenders to submit additional information or to otherwise increase burdens on lenders in order to comply with this Act.

Expresses the sense of Congress that no additional funds should be made available to carry out this Act.

communicating lender activity reports clear sba act amends small business act direct administrator small_business_administration sba publicly available user friendly database information relating lenders making loans act small_business_investment_act requires administrator include database information loans fy2009 fy2013 incorporate information relating loans ongoing basis prohibits administrator requiring lenders submit additional information increase burdens lenders order comply act expresses sense congress additional funds available carry act


Summary: Small Business Investment Company Modernization Act of 2013 - Amends the Small Business Investment Act of 1958 to increase from $225 million to $350 million the maximum amount of outstanding leverage to be made available by the Small Business Administration (SBA) to two or more commonly controlled small business investment companies not under capital impairment.

small_business_investment_company_modernization act amends small_business_investment_act increase million million maximum outstanding leverage available small_business_administration sba commonly controlled small business investment companies capital impairment


Summary:
Small Business Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to: (1) allow businesses with average annual gross receipts of not more than $50,000 that prevail in an administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty to recover their costs incurred in such proceedings; (2) increase the amount of civil damages against Internal Revenue Service (IRS) officers or employees for reckless, intentional, or negligent disregard of internal revenue laws and extend from two to five years the period for bringing a claim for damages; (3) increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns; and (4) allow a taxpayer whose interest abatement claim does not exceed $50,000 to elect to bring a small tax case petition in U.S. Tax Court.

Prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before such officers and employees.

Authorizes new alternative dispute resolution procedures for taxpayer disputes with the IRS.

Extends to three years: (1) the period in which taxpayer property that has been wrongfully levied upon may be returned, and (2) the period for bringing suit against the United States for a wrongful tax levy.

Authorizes the waiver of the fee for establishing an installment agreement for payment of tax for certain low-income taxpayers who agree to make electronic debit payments.

 Allows a taxpayer seeking review of a claim for innocent spouse relief or of a collection case in U.S. Tax Court a 60-day suspension of the period for filing a petition for such review when the U.S. Bankruptcy Court has issued an automatic stay in a bankruptcy case involving the taxpayer's claim.

Allows de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief.

Prohibits the IRS Office of Appeals from considering or deciding any new issue in an internal appeal that is not within the scope of the initial determination made in a taxpayer's case.

small business taxpayer bill rights act amends internal revenue code allow businesses average annual gross receipts prevail administrative court proceeding involving determination collection refund tax interest penalty recover costs incurred proceedings increase civil damages internal_revenue_service irs officers employees reckless intentional negligent disregard internal revenue laws extend years period bringing claim damages increase penalties federal officers employees unlawful acts connection internal revenue laws unauthorized disclosures inspections tax returns allow taxpayer interest abatement claim exceed elect bring small tax case petition prohibits parte communications officers irs_office_of_appeals irs employees respect matters pending officers employees authorizes new alternative dispute resolution procedures taxpayer disputes irs extends years period taxpayer property wrongfully levied returned period bringing suit united_states wrongful tax levy authorizes waiver fee establishing installment agreement payment tax certain low income taxpayers agree electronic debit payments allows taxpayer seeking review claim innocent spouse relief collection case day suspension period filing petition review issued automatic stay bankruptcy case involving taxpayer claim novo review determination irs respect claim equitable innocent spouse relief prohibits irs_office_of_appeals considering deciding new issue internal appeal scope initial determination taxpayer case


Summary:
Transparency in Small Business Assistance Act - Directs the Administrator of the Small Business Administration (SBA) to collect, for specified periods, information from small businesses that receive SBA assistance, including a loan, loan guarantee, grant, or counseling services.

Requires such information to include: (1) the operational status of the small business concern and, if it is no longer operational, the reason for closure; (2) the number of part- and full-time employees; and (3) the number of referrals that SBA makes to another federal assistance program if it is unable to provide assistance to the concern.

transparency small business assistance act directs administrator small_business_administration sba collect specified periods information small businesses receive sba assistance including loan loan guarantee grant counseling services requires information include operational status small business concern longer operational reason closure number time employees number referrals sba makes federal assistance program unable provide assistance concern


Summary:
Small Business Tax Certainty and Growth Act of 2013 - Expresses the sense of the Senate that Congress should undertake comprehensive tax reform to make the tax system fairer and simpler and to promote economic growth.

Amends the Internal Revenue Code to: (1) make permanent the increased tax deductions for business start-up expenditures, organizational expenditures, and organization and syndication fees; (2) allow the cash accounting method for businesses whose gross receipts do not exceed $10 million (currently, $5 million); (3) exempt businesses whose gross receipts do not exceed $10 million from the requirement to use inventories; (4) make permanent the $250,000 allowance for expensing business assets, including computer software; (5) extend for one year the additional depreciation allowance for business assets; and (6) extend through 2014 the 15-year straight-line depreciation allowance for qualified leasehold, restaurant, and retail improvements.

growth act expresses sense senate congress undertake comprehensive tax reform tax system simpler promote economic growth amends internal revenue code permanent increased tax deductions business start expenditures organizational expenditures organization fees allow cash accounting method businesses gross receipts exceed million currently million exempt businesses gross receipts exceed million requirement use inventories permanent allowance expensing business assets including computer software extend year additional depreciation allowance business assets extend year straight line depreciation allowance qualified leasehold restaurant retail improvements


Summary:
Small Business Export Growth Act of 2013 - Amends the Export Enhancement Act of 1988 to revise the duties of the Trade Promotion Coordinating Committee (TPCC).

Requires the TPCC to: (1) identify opportunities to consolidate or co-locate offices of federal agencies involved in export promotion and export financing activities; (2) assess the use and coordination of electronic databases among federal agencies in support of such activities; and (3) provide a detailed listing of current and future federal and state-led trade missions, trade fairs, and related activities to ensure better delivery of services to U.S. businesses.

Requires the Secretary of Commerce to make available information on federal and state-led trade missions, trade fairs, and related activities on the Export.gov website.

Requires the governmentwide strategic plan for federal trade promotion efforts to: (1) clearly identify and explain the role, goals, and objectives of each agency represented on the TPCC with respect its export promotion and export financing activities; (2) include any recommendations of the Comptroller General relating to coordination of the agencies represented on the TPCC; and (3) reflect the recommendations of the U.S. Travel Association (currently, U.S. National Tourism Organization) to the degree considered appropriate by the TPCC.

Directs the President to establish a State and Federal Export Promotion Coordination Working Group as a subcommittee of the TPCC to develop a strategy for improving coordination of federal and state resources for small business export promotion and export financing activities.

Requires the Inspector General of the Department of Commerce to report annually to Congress on the extent to which the TPCC is successfully carrying out its duties.

Requires the Associate Administrator for International Trade of the Small Business Administration (SBA) to report to Congress on recommendations for improving the experience of the Export.gov website as a comprehensive export information resource and a single website for exporters to submit all federally required information on the exportation of articles from the United States.

Amends the Small Business Act to require that the nationwide marketing effort of the Associate Administrator, in promoting sales opportunities for the export of small business goods and services, to conduct at least one outreach event each fiscal year in each state.

Directs the SBA Administrator, the Secretary of Agriculture, the U.S. Export-Import Bank, and the Overseas Private Investment Corporation (OPIC) to establish jointly a Small Business Inter-Agency Task Force on Export Financing.

amends export enhancement act revise duties requires identify opportunities consolidate locate offices federal agencies involved export promotion export financing activities assess use coordination electronic databases federal agencies support activities provide detailed listing current future federal state led trade missions trade fairs related activities ensure better delivery services businesses requires secretary commerce available information federal state led trade missions trade fairs related activities website requires governmentwide strategic plan federal trade promotion efforts clearly identify explain role goals objectives agency represented respect export promotion export financing activities include recommendations comptroller general relating coordination agencies represented reflect recommendations currently degree considered appropriate directs president establish state subcommittee develop strategy improving coordination federal state resources small business export promotion export financing activities requires inspector general department_of_commerce report annually congress extent successfully carrying duties requires associate administrator international trade small_business_administration sba report congress recommendations improving experience website comprehensive export information resource single website exporters submit federally required information exportation articles united_states amends small business act require nationwide marketing effort associate_administrator promoting sales opportunities export small business goods services conduct outreach event fiscal year state directs sba administrator secretary agriculture overseas_private_investment_corporation opic establish jointly small business inter agency task force export financing


Summary:
Small Business Innovation Act of 2013 - Amends the Small Business Investment Act of 1958 to authorize the Administrator of the Small Business Administration (SBA) to guarantee the payment of up to $4 billion per fiscal year for debentures or participating securities issued by small business investment companies (SBICs) to encourage the formation and growth of small businesses. Increases from $225 million to $350 million the maximum amount of outstanding leverage for two or more commonly-controlled SBICs.

Direct the Administrator to establish and carry out an early-stage investment program to provide, through participating investment companies, equity financing to support early-stage businesses (gross annual sales of $15 million or less in any of the previous three years). Outlines investment company application requirements and selection and approval procedures. Allows the Administrator to make one or more equity financings to a participating company, with a limit of $100 million to any one company. Requires the company to make all of its investments in small businesses, of which at least 50% shall be early-stage small businesses in specified targeted industries. Establishes in the Treasury a separate account for equity financings under the program.

small business innovation act amends small_business_investment_act authorize administrator small_business_administration sba guarantee payment billion fiscal year debentures participating securities issued small business investment companies sbics encourage formation growth small businesses increases million million maximum outstanding leverage commonly controlled sbics direct administrator establish carry early stage investment program provide participating investment companies equity financing support early stage businesses gross annual sales million previous years outlines investment company application requirements selection approval procedures allows administrator equity financings participating company limit million company requires company investments small businesses shall early stage small businesses specified targeted industries establishes treasury separate account equity financings program


Summary: Small Business Tax Credits Improvement Act - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to: (1) expand eligibility for the credit to employers having up to 50 (currently, 25) full-time equivalent employees whose annual wages do not exceed $75,000 (currently, $50,000); (2) raise the employee threshold for triggering the phaseout of such credit from 10 to 20 full-time employees; (3) eliminate the requirement that employers contribute the same percentage of cost of each employee's health insurance and the cap limiting eligible employer contributions to average premiums paid to a state health care exchange; and (4) make such credit available to employee-owners and their dependents.

internal revenue code respect tax credit health insurance expenses small employers expand eligibility credit employers having currently time equivalent employees annual wages exceed currently raise employee threshold triggering phaseout credit time employees eliminate requirement employers contribute percentage cost employee health insurance cap limiting eligible employer contributions average premiums paid state health care exchange credit available employee owners dependents


Summary: Small Business Investment Promotion Act - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $200,000 expensing allowance for such property, (2) the increased $800,000 threshold amount for such property over which the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property. Eliminates the termination date for exercising an election to expense property. Allows an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014.

internal revenue code respect expensing allowance depreciable business property permanent increased expensing allowance property increased threshold property expensing allowance reduced expensing computer software rules expensing qualified real property eliminates termination date exercising election expense property allows inflation adjustment dollar amounts expensing allowance taxable years beginning


Summary:
Empowering Encore Entrepreneurs Act of 2013 - Directs the Administrator of the Small Business Administration (SBA) to establish a program under which the Administrator may enter into contracts or cooperative agreements with, or make grants to, nonprofit organizations to provide technical assistance, mentoring, and other specialized training activities for encore entrepreneurs.

Defines "encore entrepreneur" to mean an entrepreneur, business person, or owner of a small business concern who: (1) is seeking to start a new small business concern or expand an existing one, and (2) is at least age 50 or has at least 20 years of experience in a workplace.

Directs the Administrator to give special consideration to applications seeking funding for programs for: (1) members of the Armed Forces impacted by base closures or realignment, or (2) encore entrepreneurs unemployed for a period of not less than one year.

Terminates the program on September 30, 2017.

Requires the Administrator to submit to specified congressional committees a report that describes the barriers and obstacles faced by encore entrepreneurs in starting new small business concerns or expanding existing small business concerns.

empowering encore entrepreneurs act directs administrator small_business_administration sba establish program administrator enter contracts cooperative agreements grants nonprofit organizations provide technical assistance mentoring specialized training activities encore entrepreneurs defines encore entrepreneur mean entrepreneur business person owner small business concern seeking start new small business concern expand existing age years experience workplace directs administrator special consideration applications seeking funding programs members armed_forces impacted base closures realignment encore entrepreneurs unemployed period year terminates program september requires administrator submit specified congressional committees report describes barriers obstacles faced encore entrepreneurs starting new small business concerns expanding existing small business concerns


Summary: Small Business Tax Fairness Act - Amends the Internal Revenue Code to extend through 2014: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock; (2) the increased amount of the tax deduction for business start-up expenses; (3) the reductions of the recognition period for built-in gains of S corporations; and (4) the increased expensing allowance for tangible business assets, including computer software, and real property. Allows a deduction in 2013 for health insurance costs in computing self-employment taxable income.

internal revenue code extend exclusion gross income gain sale certain small business stock increased tax deduction business start expenses reductions recognition period built gains corporations increased expensing allowance tangible business assets including computer software real property allows deduction health insurance costs computing self employment taxable income


Summary: Start-up Jobs and Innovation Act - Amends the Internal Revenue Code to: (1) make permanent the increase to $500,000 of the expensing allowance for business assets, including computer software, and the treatment of qualified real property as depreciable business property; (2) make permanent the 100% exclusion from gross income of gain from the sale or exchange of small business stock; (3) increase and equalize the tax deduction for business start-up expenses and organizational expenditures; (4) increase from $5 million to $10 million the gross receipt test used to determine the eligibility of small businesses to use simplified cash accounting and inventory rules; and (5) exempt from passive loss rules any research activity carried on by a high technology research small business pass-thru entity.

start jobs innovation act amends internal revenue code permanent increase expensing allowance business assets including computer software treatment qualified real property depreciable business property permanent exclusion gross income gain sale exchange small business stock increase equalize tax deduction business start expenses organizational expenditures increase million million gross receipt test determine eligibility small businesses use simplified cash accounting inventory rules exempt passive loss rules research activity carried high technology research small business pass entity


Summary:
Clearing Unnecessary Regulatory Burdens Act of 2013 or the CURB Act - Requires each federal agency to: (1) report to the Office of Information and Regulatory Affairs of the Office of Management and Budget (OMB) on the costs and benefits of each significant regulatory action and of identified alternatives; (2) develop or have written procedures for the approval of significant guidance documents; (3) maintain on its website a list of such documents in effect; (4) establish and advertise on its website a means for the public to electronically submit comments on such documents and a request for issuance, reconsideration, modification, or rescission of such documents; and (5) publish a notice in the Federal Register announcing that a draft of an economically significant guidance document is available, make such document publicly available, invite comment on such draft, and respond to such comments.

Defines an "economically significant regulatory action, a "significant guidance document," and a "significant regulatory action" for purposes of this Act as regulatory actions or documents that may have an annual effect on the economy of $100 million or more or that may adversely affect the economy in a material way.

Requires agencies to notify the Administrator in emergency situations or when they are obligated by law to act more quickly than normal review procedures allow.

Allows a reduction or waiver of civil penalties on small entities for failure to comply with regulatory requirements.

Regulatory Flexibility Improvement Act of 2013 - Amends the Regulatory Flexibility Act (RFA) to revise the regulatory process (rulemaking) with respect to small entities.

Defines "economic impact," with respect to a proposed or final rule, to mean: (1) the economic effects on small entities directly regulated by the rule, and (2) the reasonably foreseeable economic effects of the rule on small entities resulting from their transactions with other businesses and entities directly regulated by the rule.

Expands judicial review of agency rulemaking to permit small entities to: (1) seek judicial review of initial regulatory flexibility analyses, and (2) obtain an injunction of a proposed rule that is noncompliant with RFA requirements.

Requires each agency to establish a plan for the periodic review (every nine years) of: (1) its rules that have a significant adverse economic impact on small entities, and (2) any small entity compliance guide required to be published by an agency. Sets forth criteria for review of a rule, including the continued need for the rule, the complexity of the rule, and the impact of the rule on small entities.

Extends RFA requirements to significant agency guidance documents.

Amends the Small Business Regulatory Enforcement Fairness Act of 1996 to require each agency to review on a periodic basis the civil penalties it imposes on small entities for violations of statutory or regulatory requirements.

Imposes certain additional requirements on agencies prior to the issuance of a final rule, including requirements for: (1) publication of an initial regulatory flexibility analysis, (2) a determination of the average cost of a rule for affected small entities and the number of small entities affected or reasonably presumed to be affected, and (3) consultation with the Chief Counsel for Advocacy for the Small Business Administration (SBA) with respect to the accuracy of information relating to the cost and impact of a final rule.

clearing unnecessary regulatory burdens act curb act requires federal agency report office_of_information_and_regulatory_affairs office_of_management_and_budget omb costs benefits significant regulatory action identified alternatives develop written procedures approval significant guidance documents maintain website list documents effect establish advertise website means public electronically submit comments documents request issuance reconsideration modification rescission documents publish notice federal_register announcing draft economically significant guidance document available document publicly available invite comment draft respond comments defines economically significant regulatory action significant guidance document significant regulatory action purposes act regulatory actions documents annual effect economy million adversely affect economy material way requires agencies notify administrator emergency situations obligated law act quickly normal review procedures allow allows reduction waiver civil penalties small entities failure comply regulatory requirements regulatory flexibility improvement act amends regulatory flexibility act rfa revise regulatory process rulemaking respect small entities defines economic impact respect proposed final rule mean economic effects small entities directly regulated rule reasonably foreseeable economic effects rule small entities resulting transactions businesses entities directly regulated rule expands judicial review agency rulemaking permit small entities seek judicial review initial regulatory flexibility analyses obtain injunction proposed rule noncompliant rfa requirements requires agency establish plan periodic review years rules significant adverse economic impact small entities small entity compliance guide required published agency sets forth criteria review rule including continued need rule complexity rule impact rule small entities extends rfa requirements significant agency guidance documents amends small_business_regulatory_enforcement fairness act require agency review periodic basis civil penalties imposes small entities violations statutory regulatory requirements imposes certain additional requirements agencies prior issuance final rule including requirements publication initial regulatory flexibility analysis determination average cost rule affected small entities number small entities affected reasonably presumed affected consultation chief counsel advocacy small_business_administration sba respect accuracy information relating cost impact final rule


Summary:
SCORE for Small Business Act of 2014 - Amends the Small Business Act, with respect to the SCORE program (Service Corps of Retired Executives), to: (1) reauthorize such program for FY2015-FY2017; (2) modify requirements of such program with respect to the role of participating volunteers, program plans and goals, and reporting; and (3) outline privacy requirements pertaining to the disclosure of information of businesses assisted under such program.

Amends the Riegle Community Development and Regulatory Improvement Act of 1994 to repeal the program of assistance to microenterprises (i.e., businesses that have fewer than five employees and generally lack access to conventional loans, equity, or other banking services).

score small business act amends small business act respect score program service_corps_of_retired_executives reauthorize program fy2015 fy2017 modify requirements program respect role participating volunteers program plans goals reporting outline privacy requirements pertaining disclosure information businesses assisted program amends riegle_community_development_and_regulatory improvement act repeal program assistance businesses fewer employees generally lack access conventional loans equity banking services


Summary:
Amends the Internal Revenue Code to: (1) make permanent the tax exclusion of gain from the sale or exchange of small business stock; and (2) exempt from the definition of "passive activity," for purposes of the passive loss tax rules, any qualified research activity carried on by a high technology research small business pass-thru entity.

Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity if: (1) more than 75% of the entity's expenditures are paid or incurred in connection with qualified research, or (2) more than 50% of the entity's expenditures constitute qualified research expenses. Designates a high technology research entity as a small business if such entity has 250 or fewer full-time employees and does not have aggregate gross assets in excess of $150 million.

amends internal revenue code permanent tax exclusion gain sale exchange small business stock exempt definition passive activity purposes passive loss tax rules qualified research activity carried high technology research small business pass entity defines high technology research small business pass entity domestic pass entity entity expenditures paid incurred connection qualified research entity expenditures constitute qualified research expenses designates high technology research entity small business entity fewer time employees aggregate gross assets excess million


Summary:
Protect Small Business Jobs Act of 2014 - Requires a federal agency, before any enforcement action is taken on any sanction on a small business for any violation of a rule or pursuant to an adjudication, to: (1) notify the small business that it may be subject to a sanction at the end of a six-month grace period following such notification; (2) delay further action for 15 days after such notification; (3) defer further action for the six-month period (allowing an additional three-month period upon application by the small business demonstrating reasonable good-faith efforts to remedy the violation or other conduct giving rise to the sanction); (4) make a further determination at the end of the applicable grace period as to whether the small business would still be subject to the sanction; and (5) upon a negative determination, waive the sanction. Makes the grace period inapplicable with respect to a violation that puts anyone in imminent danger, as defined by the Occupational Safety and Health Act. Renders any sanction imposed in violation of the requirements of this Act as having no force or effect.

Requires: (1) federal agencies to report annually to the Small Business and Agriculture Regulatory Enforcement Ombudsman on the implementation of the requirements of this Act, and (2) the Ombudsman to include such information in a currently-required annual report to Congress.

requires federal agency enforcement action taken sanction small business violation rule pursuant adjudication notify small business subject sanction end month grace period following notification delay action days notification defer action month period allowing additional month period application small business demonstrating reasonable good faith efforts remedy violation conduct giving rise sanction determination end applicable grace period small business subject sanction negative determination waive sanction makes grace period inapplicable respect violation puts imminent danger defined occupational_safety_and_health_act renders sanction imposed violation requirements act having force effect requires federal agencies report annually implementation requirements act ombudsman include information currently required annual report congress


Summary: Farm and Small Business Expensing Tax Relief Act - Amends the Internal Revenue Code to allow a business taxpayer to expense up to $5,000 of the costs incurred to acquire or produce any item of tangible property if: (1) the taxpayer's average annual gross receipts during the preceding three taxable years do not exceed $10 million, and (2) the taxpayer has in effect written accounting procedures as may be prescribed by the Secretary of the Treasury.

farm small business expensing tax relief act amends internal revenue code allow business taxpayer expense costs incurred acquire produce item tangible property taxpayer average annual gross receipts preceding taxable years exceed million taxpayer effect written accounting procedures prescribed secretary treasury


Summary:
Small Business Access to Capital Act of 2014 - Amends the Small Business Jobs Act of 2010 to extend for an additional eight fiscal years the State Small Business Credit Initiative to assist participating states to give collateral support and other innovative credit access and guarantee initiatives for small businesses and manufacturers.

Prescribes allocations of federal funds to participating states.

Authorizes the Secretary of the Treasury to award, on a competitive basis, up to a total of $1 billion in two tranches, according to specified criteria, to participating states and consortiums of participating states for use: (1) for making federal contributions to, or for the account of, an approved state program; and (2) as collateral for a qualifying loan or swap funding facility.

small business access capital act amends small business jobs act extend additional fiscal years assist participating states collateral support innovative credit access guarantee initiatives small businesses manufacturers prescribes allocations federal funds participating states authorizes secretary treasury award competitive basis total billion according specified criteria participating states consortiums participating states use making federal contributions account approved state program collateral qualifying loan swap funding facility


Summary:
Access to Capital, Access to Opportunity Act - Amends the Small Business Act to increase from $50,000 to $100,000 the maximum amount of a loan under the microloan program.

Authorizes the Administrator of the Small Business Administration (SBA) to use amounts made available for administrative expenses to carry out the direct and guaranteed loan programs to pay for any costs associated with these increases.

Requires the Administrator to develop and adopt outcome-oriented standards to measure the microloan program's performance, including the recommendations provided in the SBA Office of Inspector General Memorandum ROM-10-10, "SBA's Administration of the Microloan Program under the Recovery Act," issued December 28, 2009.

Authorizes the Administrator to educate individuals, including owners and operators of small businesses and aspiring entrepreneurs, about the microloan program.

increase maximum loan microloan program authorizes administrator small_business_administration sba use amounts available administrative expenses carry direct guaranteed loan programs pay costs associated increases requires administrator develop adopt outcome oriented standards measure microloan program performance including recommendations provided sba administration recovery act issued december authorizes administrator educate individuals including owners operators small businesses entrepreneurs microloan program


Summary: Working Parents Home Office Act - Amends the Internal Revenue Code, with respect to the home office tax deduction, to allow the use of a portion of a dwelling unit used for conducting a trade or business for the care of a dependent child of the taxpayer.

act amends internal revenue code respect home office tax deduction allow use portion dwelling unit conducting trade business care dependent child taxpayer


Summary:
Technology and Research Accelerating National Security and Future Economic Resiliency Act of 2013 or the TRANSFER Act of 2013 - Amends the Small Business Act to revise the requirement that the Director of the National Institutes of Health (NIH) use funds for a Proof of Concept Partnership pilot program to accelerate the creation of small businesses and the commercialization of research innovations made by certain institutions.

Directs the head of each covered federal agency required to establish a small business technology transfer (STTR) program to establish an Innovative Approaches to Technology Transfer Grant Program to make grants to institutions of higher education, technology transfer organizations that facilitate the commercialization of technologies developed by one or more of the institutions, federal laboratories, public or private nonprofit entities, or a consortium of any of these entities in order to improve or accelerate the commercialization of high quality and commercially viable federally funded research and technology by small businesses.

Outlines activities eligible for funding, application requirements, and award procedures and amounts. Requires grant recipients to assemble an oversight board to establish award programs for individual projects and evaluate project applications. Prescribes the percentage of each covered agency's extramural budget for research, or research development required to be expended on such Program for FY2015-FY2017.

Directs each covered agency to develop a Program evaluation plan to collect data to identify outcomes resulting from the transfer of technology under its Program.

Requires the Administrator of the Small Business Administration (SBA) to include information on each covered agency's Program on the public database of small businesses participating in STTR or Small Business Innovation Research programs.

technology resiliency act transfer act amends small business act revise requirement director national_institutes_of_health nih use funds proof concept partnership pilot program accelerate creation small businesses commercialization research innovations certain institutions directs head covered federal agency required establish small business technology transfer sttr program establish innovative approaches technology transfer grant program grants institutions higher education technology transfer organizations facilitate commercialization technologies developed institutions federal laboratories public private nonprofit entities consortium entities order improve accelerate commercialization high quality commercially viable federally funded research technology small businesses outlines activities eligible funding application requirements award procedures amounts requires grant recipients assemble oversight board establish award programs individual projects evaluate project applications prescribes percentage covered agency extramural budget research research development required expended program fy2015 fy2017 directs covered agency develop program evaluation plan collect data identify outcomes resulting transfer technology program requires administrator small_business_administration sba include information covered agency program public database small businesses participating programs


Summary:
American Diversification and Progress in Trade Act of 2014 or the ADAPT Act - Directs the Administrator of the Small Business Administration (SBA) to establish a pilot program to assist in expanding and diversifying the business of small businesses the majority of whose business consists of amounts awarded under federal contracts and subcontracts, particularly in geographic areas, including rural areas, where amounts awarded for federal contracts and subcontracts are a significant driver of the local economy.

Requires the Administrator to report to Congress on how SBA is addressing the need for such small businesses to expand and diversify business during periods of decline in appropriations for federal contracting, including an analysis of how such declines would impact growth among such small businesses, particularly those owned and controlled by service-disabled veterans, women, or socially and economically disadvantaged.

sba establish pilot program assist expanding diversifying business small businesses majority business consists amounts awarded federal contracts subcontracts particularly geographic areas including rural areas amounts awarded federal contracts subcontracts significant driver local economy requires administrator report congress sba addressing need small businesses expand diversify business periods decline appropriations federal contracting including analysis declines impact growth small businesses particularly owned controlled service disabled veterans women socially economically disadvantaged


Summary:
SBA Intermediary Lending Program Act of 2014 - Amends the Small Business Act to make permanent the Small Business Administration (SBA) Intermediary Lending Program (ILP).

Limits to a maximum of: (1) $1 million a single ILP loan to an eligible intermediary, (2) $5 million the total amount outstanding and committed to the intermediary by the Administrator under the program, and (3) $20 million the total amount of all ILP loans during each of FY2015-FY2017.

Authorizes the Administrator, during FY2018 and each ensuing fiscal year, to use amounts made available for the program.

amends small business act permanent small_business_administration sba intermediary lending program limits maximum million single loan eligible intermediary million total outstanding committed intermediary administrator program million total loans fy2015 fy2017 authorizes administrator fy2018 ensuing fiscal year use amounts available program