Summary: Restoring Tax and Regulatory Certainty to Small Businesses Act of 2012 - Amends the Internal Revenue Code to extend temporarily: (1) the 100% exclusion from gross income of gain from the sale or exchange of small business stock, (2) the offset against the alternative minimum tax of general business tax credits, (3) the five-year carryback of tax credit amounts of eligible small businesses, (4) a reduction from 10 to 5 years in the recognition period for built-in gains of S corporations, (5) the increased expensing of depreciable business assets, (6) the special tax rule for long-term contract accounting, (7) the increased tax deduction for small business start-up expenditures, and (8) the tax deduction for health insurance premiums in computing self-employment taxable income. Defines "economic impact" with respect to a proposed or final regulatory rule to mean: (1) any direct economic effect of a rule on small entities, and (2) any reasonably foreseeable economic economic effect on such entities. Permits small entities to seek judicial review of initial regulatory flexibility analyses and to obtain an injunction of a proposed rule that is noncompliant with Regulatory Flexibility Act (RFA) requirements. Requires each agency to establish a plan for the 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. Expands to additional agencies the procedures for gathering comments on rules that will have a significant economic impact on small entities. Extends RFA requirements to any significant agency guidance documents. Amends the Small Business Regulatory Enforcement Fairness Act of 1996 to require each agency to review biennially the civil penalties it imposes on small entities for violations of statutory or regulatory requirements. Imposes additional requirements on agencies prior to the issuance of a final rule, including: (1) the cumulative economic impact of the proposed rule on small entities, and (2) requiring the agency to notify the Chief Counsel for Advocacy of the Small Business Administration (SBA) of draft rules that may have a significant impact on a substantial number of small businesses. Requires agencies to publish an initial regulatory flexibility analysis with respect to any proposed rule that it determines will have a significant economic impact on a substantial number of small businesses. Allows the Chief Counsel to comment on agency regulatory action that affects small businesses. Requires the Administrator of the Office of Information and Regulatory Affairs to include, in a required annual report, specified data and tables describing agency rules. EXCEL Act of 2012- Amends the Small Business Investment Act of 1958 to: (1) authorize the SBA Administrator 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, (2) increase the maximum amount of outstanding leverage for two or more commonly-controlled SBICs, (3) authorize annual inflationary adjustments of such limits, (4) direct the Administrator to make publicly available specified fiscal and related information with respect to each SBIC, and (5) allow SBIC licensing fees to be used for SBIC program needs other than the costs of licensing examinations. Expresses the sense of Congress supporting SBIC partnerships with community banks and other lenders. Amends the Small Business Jobs Act of 2010 to extend through March 27, 2014 (under current law, through September 27, 2012) the authority for SBA refinancing of small business debt not involving business expansion under the SBA's local development business loan program. Directs the Administrator to develop and submit to Congress a plan for using SBA entrepreneurial development programs to create jobs during FY2013-FY2014. Women's Small Business Ownership Act of 2012 - Directs the SBA's Office of Women's Business Ownership to address issues concerning the management, operations, manufacturing, technology, finance, retail and product sales, international trade, government contracting, and other disciplines required for starting, operating, and increasing the business of a small business. 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. Directs the Comptroller General (CG) to study and report to Congress on: (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. Requires that, after December 31, 2013, the Administrator make certain minority entrepreneurship and innovation grants only to institutions of higher education that are accredited (and not merely in preaccreditation status) by a nationally recognized accrediting agency. Increases small business development center (SBDC) funding levels. Allows the Administrator to authorize a 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. Terminates SBDC authority to assist small businesses in responding to the impact of planned closures or force reductions at nearby military facilities. Repeals: (1) the Paul D. Coverdell drug-free workplace demonstration program, and (2) the National Veterans Business Development Corporation. Allows the Administrator to guarantee a surety against any loss resulting from the breach of a bond by a principal on any work order or contract amount up to $5 million (under current law, up to $2 million). Establishes the National Women's High-Growth Business Bipartisan Task Force to provide women-owned, start-up and high-growth business advice, research, and policy recommendations to the Administrator, the Assistant Administrator of the SBA's Office of Women's Business Ownership, Congress, the President, and other federal departments and agencies. Directs the Task Force, among other things, to review, monitor, and advise on plans and programs developed in the public and private sectors that affect the ability of small businesses owned and controlled by women to obtain capital and credit and to access markets. Repeals provisions establishing the Interagency Committee on Women's Business Enterprise. Establishes the SCORE Advisory Board to: (1) review and monitor plans and programs which affect SCORE (Service Corps of Retired Executives) chapters; (2) advise on improving coordination between such plans and programs; (3) advise SCORE chapters on the use of allocated federal funding; (4) develop and promote initiatives, policies, programs, and plans designed to assist with mentoring services offered by SCORE chapters; and (5) advise the Administrator on the development and implementation of an annual comprehensive plan for joint public-private efforts to facilitate the formation and development of mentoring by SCORE volunteers. Reauthorize the SCORE program through FY2015. Directs: (1) SCORE to establish a committee to determine the amount of, and methods for, allocations to each chapter; and (2) the CG to conduct a study that includes an examination of each SCORE expenditure for technology activities. Allows the Administrator to guarantee a surety against any loss resulting from the breach of a bond by a principal on any work order or contract amount up to $5 million (under current law, up to $2 million). Small Business Contracting Fraud Prevention Act of 2012 - Includes under penalties for misrepresentation a business that misrepresents itself as a small business owned and controlled by service-disabled veterans. Includes under such penalties misrepresentation for purposes of the award of a grant or cooperative agreement through the SBA. Expands authorized remedies to include civil remedies available under the False Claims Act, as well as the amount actually received from the federal government under a contract, grant or cooperative agreement, or losses sustained. Provides additional events or instances under which an entity shall be considered to have misrepresented its status. Requires an entity seeking status as a small business owned and controlled by service-disabled veterans to submit an annual certification of such status, and to register with specified databases that track veteran small businesses. Amends the 8(a) (SBA general small business loan) program to direct the CG, every three years, to evaluate the program and report evaluation results. Requires related program oversight by the Administrator. Directs the Administrator to: (1) ensure the accuracy and appropriate revision of HUBZone (heavily underutilized business zone) maps, (2) ensure that only small businesses determined to be qualified to participate in HUBZone programs are participating, (3) report on HUBZone small business applications or recertifications, and (4) develop measures and implement plans to assess the effectiveness of the HUBZone program. Requires an annual report from the Administrator on suspensions, debarments, and prosecutions related to unauthorized participation in, or misrepresentation under, SBA programs. Fairness in Women-Owned Small Business Contracting Act of 2012 - Revises provisions concerning the procurement program for women-owned small businesses (providing a federal procurement contracting preference to such businesses) to: (1) remove the requirement that the woman or women owning such business be economically disadvantaged, (2) remove contract award price limits, and (3) allow a contracting officer to award a sole source contract to such a business under the same conditions as such a contract may be awarded to a qualified HUBZone small business. Directs the Administrator to periodically conduct a study to identify any U.S. industry in which women are underrepresented. Small Business Champion Act of 2012 - Requires the Director of the Small and Disadvantaged Business Utilization (established in each federal agency having procurement functions) to be compensated at least at the GS-15 rate, and allows such position to be compensated at up to a Senior Executive Service level. Provides additional Director duties. Amends the Federal Acquisition Streamlining Act of 1994 to require the Small Business Procurement Advisory Council to: (1) conduct reviews of each Office of Small and Disadvantaged Business Utilization to determine compliance with SBA requirements, and (2) identify best practices for maximizing small business utilization in federal contracting. Requires first tier subcontracts awarded by a federally funded research and development center to qualified HUBZone small businesses and other small businesses, including those owned and controlled by service-disabled veterans, socially and economically disadvantaged individuals, and women, to be included in determining the achievement of annual agency and government-wide small business procurement contracting goals.

small businesses act amends internal revenue code extend temporarily exclusion gross income gain sale exchange small business stock offset alternative minimum tax general business tax credits year carryback tax credit amounts eligible small businesses reduction years recognition period built gains corporations increased expensing depreciable business assets special tax rule long term contract accounting increased tax deduction small business start expenditures tax deduction health insurance premiums computing self employment taxable income defines economic impact respect proposed final regulatory rule mean direct economic effect rule small entities reasonably foreseeable economic economic effect entities permits small entities seek judicial review initial regulatory flexibility analyses obtain injunction proposed rule noncompliant regulatory flexibility act rfa requirements requires agency establish plan review years rules significant adverse economic impact small entities small entity compliance guide required published agency expands additional agencies procedures gathering comments rules significant economic impact small entities extends rfa requirements significant agency guidance documents amends small_business_regulatory_enforcement fairness act require agency review biennially civil penalties imposes small entities violations statutory regulatory requirements imposes additional requirements agencies prior issuance final rule including cumulative economic impact proposed rule small entities requiring agency notify chief counsel advocacy small_business_administration sba draft rules significant impact substantial number small businesses requires agencies publish initial regulatory flexibility analysis respect proposed rule determines significant economic impact substantial number small businesses allows chief counsel comment agency regulatory action affects small businesses requires administrator office_of_information_and_regulatory_affairs include required annual report specified data tables describing agency rules excel act authorize sba administrator guarantee payment billion fiscal year debentures participating securities issued small business investment companies sbics encourage formation growth small businesses increase maximum outstanding leverage commonly controlled sbics authorize annual adjustments limits direct administrator publicly available specified fiscal related information respect sbic allow sbic licensing fees sbic program needs costs licensing examinations expresses sense congress supporting sbic partnerships community banks lenders amends small_business_jobs_act extend march current law september authority sba refinancing small business debt involving business expansion sba local development business loan program directs administrator develop submit congress plan sba entrepreneurial development programs create jobs fy2013 fy2014 directs sba address issues concerning management operations manufacturing technology finance retail product sales international trade government contracting disciplines required starting operating increasing business small business 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 directs comptroller_general study report congress unique economic issues facing women business centers located predominately rural urban insular areas sba oversight women business centers requires december administrator certain minority entrepreneurship innovation grants institutions higher education accredited merely status nationally recognized accrediting agency increases small business development center sbdc funding levels allows administrator authorize sbdc provide assistance small businesses outside state sbdc regard geographical proximity small business area president declared major disaster terminates sbdc authority assist small businesses responding impact planned closures force reductions nearby military facilities repeals paul coverdell drug free workplace demonstration program allows administrator guarantee surety loss resulting breach bond principal work order contract million current law million establishes provide women owned start high growth business advice research policy recommendations administrator assistant administrator sba congress president federal departments agencies directs task force things review monitor advise plans programs developed public private sectors affect ability small businesses owned controlled women obtain capital credit access markets repeals provisions establishing establishes review monitor plans programs affect chapters advise improving coordination plans programs advise score chapters use allocated federal funding develop promote initiatives policies programs plans designed assist mentoring services offered score chapters advise administrator development implementation annual comprehensive plan joint public private efforts facilitate formation development mentoring score volunteers reauthorize score program fy2015 directs score establish committee determine methods allocations chapter conduct study includes examination score expenditure technology activities allows administrator guarantee surety loss resulting breach bond principal work order contract million current law million includes penalties misrepresentation business misrepresents small business owned controlled service disabled veterans includes penalties misrepresentation purposes award grant cooperative agreement sba expands authorized remedies include civil remedies available false claims act actually received federal government contract grant cooperative agreement losses sustained provides additional events instances entity shall considered misrepresented status requires entity seeking status small business owned controlled service disabled veterans submit annual certification status register specified databases track veteran small businesses amends sba general small business loan program direct years evaluate program report evaluation results requires related program oversight administrator directs administrator ensure accuracy appropriate revision hubzone heavily underutilized business zone maps ensure small businesses determined qualified participate hubzone programs participating report hubzone small business applications develop measures implement plans assess effectiveness hubzone program requires annual report administrator suspensions prosecutions related unauthorized participation misrepresentation sba programs fairness revises provisions concerning procurement program women owned small businesses providing federal procurement contracting preference businesses remove requirement woman women owning business economically disadvantaged remove contract award price limits allow contracting officer award sole source contract business conditions contract awarded qualified hubzone small business directs administrator periodically conduct study identify industry women underrepresented small business act requires director small disadvantaged_business_utilization established federal agency having procurement functions compensated rate allows position compensated senior_executive_service level provides additional director duties amends require conduct reviews office_of_small disadvantaged_business_utilization determine compliance sba requirements identify best practices maximizing small business utilization federal contracting requires tier subcontracts awarded federally funded research development center qualified hubzone small businesses small businesses including owned controlled service disabled veterans socially economically disadvantaged individuals women included determining achievement annual agency government wide small business procurement contracting goals


Summary: Amends the Internal Revenue Code to exempt from passive loss rules any activity of a taxpayer 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 that: (1) spends a specified percentage of its income on research, (2) is a small business with 250 or fewer employees, and (3) does not have aggregate gross receipts in excess of $150 million.

amends internal revenue code exempt passive loss rules activity taxpayer carried high technology research small business pass entity defines high technology research small business pass entity domestic pass entity spends specified percentage income research small business fewer employees aggregate gross receipts excess million


Summary: Today's Entrepreneurs are Advancing Mentorship Act of 2012 or TEAM Act of 2012 - Amends the Small Business Act to establish within the Small Business Administration (SBA) an Office of Entrepreneurial Support, headed by a Director, to develop and provide innovative entrepreneurial information, education, and resources to promote both prospective entrepreneurs and successful small businesses. Requires: (1) the SBA's Associate Administrator for Entrepreneurial Development to establish a program of technical assistance grants for the development and implementation of curricula and mentoring programs designed to promote entrepreneurship, and (2) the Director to report to the congressional small business committees on best practices of U.S. entrepreneurial education and training programs. Directs the SBA Administrator to establish an Emerging Leaders Program of specialized training and executive-level mentoring to certain small businesses, with an emphasis on small businesses in emerging, underserved, rural, and urban markets. Requires: (1) the Administrator to develop performance measures for the Emerging Leaders and Entrepreneurial Support Programs, and (2) the Comptroller General to submit to the small business committees a comprehensive analysis of the economic impact of such Programs.

today entrepreneurs advancing mentorship act team act amends small business act establish small_business_administration sba headed director develop provide innovative entrepreneurial information education resources promote prospective entrepreneurs successful small businesses requires sba establish program technical assistance grants development implementation curricula mentoring programs designed promote entrepreneurship director report congressional small business committees best practices entrepreneurial education training programs directs sba administrator establish emerging leaders program specialized training executive level mentoring certain small businesses emphasis small businesses emerging underserved rural urban markets requires administrator develop performance measures emerging leaders entrepreneurial support programs comptroller general submit small business committees comprehensive analysis economic impact programs


Summary:
Working Families' Access to Health Innovations Act of 2013 - Amends the Small Business Act to authorize the Administrator of the Small Business Administration (SBA) to guarantee up to 90% of a loan made to a health care professional for the acquisition of health information technology for use in such professional's medical practice and for the costs associated with its installation. Provides loan guarantee limits, and authorizes the Administrator to impose a loan guarantee fee.

Requires services provided by a small business development center to include: (1) facilitating the training of medical professionals in health information technology systems; and (2) establishing and providing a network of small health information technology companies available to such professionals in low-income and underserved areas for assistance in purchasing, utilizing, and maintaining such technology.

amends small business act authorize administrator small_business_administration sba guarantee loan health care professional acquisition health information technology use professional medical practice costs associated installation provides loan guarantee limits authorizes administrator impose loan guarantee fee requires services provided small business development center include facilitating training medical professionals health information technology systems establishing providing network small health information technology companies available professionals low income underserved areas assistance purchasing utilizing maintaining technology


Summary:
Small Business Investment Enhancement and Tax Relief Act - Amends the Small Business Investment Act of 1958 to direct the Administrator of the Small Business Administration (SBA) to establish and carry out an early-stage investment program (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 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 their investments in small businesses, of which at least 50% shall be early-stage small businesses. Establishes in the Treasury a separate fund for equity financings under the program.

Amends the Internal Revenue Code to provide a small business investment tax credit of 20% of the amount paid or incurred for small business investments. Directs the Secretary of the Treasury to conduct a study of the effectiveness of the tax credit in providing incentives for investment in small businesses.

tax relief act amends small_business_investment_act direct administrator small_business_administration sba establish carry early stage investment program program provide participating investment companies equity financing support early stage businesses gross annual sales million previous years outlines investment company application requirements selection procedures allows administrator equity financings participating company limit million company requires company investments small businesses shall early stage small businesses establishes treasury separate fund equity financings program amends internal revenue code provide small business investment tax credit paid incurred small business investments directs secretary treasury conduct study effectiveness tax credit providing incentives investment small businesses


Summary: Creating Jobs From Innovative Small Businesses Act of 2013 - Amends the Internal Revenue Code to allow a general business tax credit of 20% of the amount paid to acquire an equity investment in a qualified high technology small business concern. Defines "qualified high technology small business concern" as a small business concern that employs an average of fewer than 500 employees during a year and devotes at least 50% of its gross expenditures to research and experimentation.

creating jobs innovative small businesses act amends internal revenue code allow general business tax credit paid acquire equity investment qualified high technology small business concern defines qualified high technology small business concern small business concern employs average fewer employees year gross expenditures research experimentation


Summary:
Small Business Freedom of Commerce Act of 2013 - Allows a small business operating in the United States to elect to be exempt from any federal rule or regulation issued on or after January 20, 2009. Requires the small business to notify the federal agency that issued the rule or regulation that it has elected such exemption, and makes the exemption effective 30 days after such notification.

Requires an exempt small business to: (1) label any product affected by the exemption as no longer subject to such rule or regulation, and (2) include in any communication relating to the affected product or activity a notice that it is no longer so subject.

Provides penalties for small business noncompliance with such requirements.

Prohibits a small business from electing to be exempt from a rule or regulation issued by the Department of Defense (DOD) or Homeland Security (DHS) if the Secretary of Defense or Homeland Security has determined that the rule or regulation is necessary for U.S. security.

small business freedom commerce act allows small business operating united_states elect exempt federal rule regulation issued january requires small business notify federal agency issued rule regulation elected exemption makes exemption effective days notification requires exempt small business label product affected exemption longer subject rule regulation include communication relating affected product activity notice longer subject provides penalties small business noncompliance requirements prohibits small business electing exempt rule regulation issued department_of_defense dod homeland_security dhs secretary defense homeland_security determined rule regulation necessary security


Summary:
Voluntary Protection Program Act - Directs the Secretary of Labor to enter into cooperative agreements with employers to: (1) encourage establishment of comprehensive safety and health management systems to protect employees from occupational hazards, and (2) establish a voluntary protection program to encourage excellence and recognize its achievement in both the technical and managerial protection of employees from occupational hazards.

Requires the Secretary to take necessary steps for the orderly transition from Occupational Safety and Health Administration (OSHA) cooperative agreements and voluntary protection programs existing before enactment of this Act to agreements and programs authorized under this Act.

Directs the Secretary to establish a program to increase small business participation in the voluntary protection program.

secretary labor enter cooperative agreements employers encourage establishment comprehensive safety health management systems protect employees occupational hazards establish voluntary protection program encourage excellence recognize achievement technical managerial protection employees occupational hazards requires secretary necessary steps orderly transition occupational_safety_and_health_administration osha cooperative agreements voluntary protection programs existing enactment act agreements programs authorized act directs secretary establish program increase small business participation voluntary protection program


Summary:
Protect Small Business Jobs Act of 2013 - 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.

Makes null and void any sanction imposed in violation of such requirements.

Requires: (1) federal agencies to report annually to the Small Business and Agriculture Regulatory Enforcement Ombudsman on the utilization of this directive and to disclose the penalty mitigation for small businesses, 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 makes null void sanction imposed violation requirements requires federal agencies report annually utilization directive disclose penalty mitigation small businesses ombudsman include information currently required annual report congress


Summary:
Small Business Start-up Savings Accounts Act of 2013 - Amends the Internal Revenue Code to allow businesses with 500 or fewer employees to establish small business start-up savings accounts for the payment of certain business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Requires all distributions from such accounts for payment of business expenses to be completed within five years after the first account distribution.

Allows a tax deduction for contributions to a start-up savings account, limited to the lesser of: (1) $10,000, or (2) $150,000 reduced by the aggregate account contributions for all taxable years. Excludes distributions from such accounts from gross income for income tax purposes. Imposes an excise tax on excess contributions to and for nonqualified distributions from such accounts.

small business start savings accounts act amends internal revenue code allow businesses fewer employees establish small business start savings accounts payment certain business expenses including purchase equipment facilities marketing training incorporation accounting fees requires distributions accounts payment business expenses completed years account distribution allows tax deduction contributions start savings account limited lesser reduced aggregate account contributions taxable years excludes distributions accounts gross income income tax purposes imposes excise tax excess contributions nonqualified distributions accounts


Summary: America's Small Business Tax Relief Act of 2013 - Amends the Internal Revenue Code to make permanent: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock, (2) carrybacks and alternative minimum tax rules relating to small business tax credits, (3) the reduction in the recognition period for the built-in gains from the sale of S corporation stock, (4) the increased limitation for the expensing of depreciable business assets, (5) the use of the percentage of completion accounting method for long-term contracts, (6) the increased tax deduction for business start-up expenditures, and (7) the allowance of a deduction for health insurance premiums in computing net earnings from self-employment income.

america small business tax relief act amends internal revenue code permanent exclusion gross income gain sale certain small business stock carrybacks alternative minimum tax rules relating small business tax credits reduction recognition period built gains sale corporation stock increased limitation expensing depreciable business assets use percentage completion accounting method long term contracts increased tax deduction business start expenditures allowance deduction health insurance premiums computing net earnings self employment income


Summary: Small Business Accounting and Tax Simplification Act - Amends the Internal Revenue Code to exempt certain small business taxpayers from the requirements of using the accrual method of accounting and of using inventories. Allows such taxpayers to use a cash method of accounting if they meet the gross receipts test and are not engaged in farming as a corporation. Increases the amount of the gross receipts test to $10 million (currently, $5 million) and permits an annual inflation adjustment of that amount.

tax simplification act amends internal revenue code exempt certain small business taxpayers requirements accrual method accounting inventories allows taxpayers use cash method accounting meet gross receipts test engaged farming corporation increases gross receipts test million currently million permits annual inflation adjustment


Summary: Main Street Revival Act - Amends the Internal Revenue Code to allow a specified small business to pay its first-year employment taxes in four annual installments. Defines "specified small business" as any HUBZone business (a business operating in a historically underutilized business zone as defined by the Small Business Act) that is not reasonably expected to employ more than 25 full-time employees in its first year of operation.

internal revenue code allow specified small business pay year employment taxes annual installments defines specified small business hubzone business business operating historically underutilized business zone defined small_business_act reasonably expected employ time employees year operation


Summary: Workforce Infrastructure for Skilled Employees Investment Act or WISE Investment Act - Amends the Workforce Investment Act of 1998 to authorize the Secretary of Labor to award competitive grants to local boards, community colleges, postsecondary vocational institutions, community-based organizations, and apprenticeship programs and joint labor-management training programs, to promote local economic growth and eliminate gaps between the workforce skills available and the workforce skills needed with respect to small businesses in local areas or regions.

investment act amends workforce investment act authorize secretary labor award competitive grants local boards community colleges postsecondary vocational institutions community based organizations apprenticeship programs joint labor management training programs promote local economic growth eliminate gaps workforce skills available workforce skills needed respect small businesses local areas regions


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: Burdensome Data Collection Relief Act - Amends the Dodd-Frank Wall Street Reform and Consumer Protection Act to repeal the requirement that the Securities and Exchange Commission (SEC) amend certain federal regulations about executive compensation to require each issuer of securities to disclose in any filing: (1) the median of the annual total compensation of all the issuer's employees, except the chief executive officer; (2) the annual total compensation of the chief executive officer; and (3) the ratio of the first amount to the second.

collection relief act amends dodd frank wall street reform consumer protection act repeal requirement securities_and_exchange_commission sec amend certain federal regulations executive compensation require issuer securities disclose filing median annual total compensation issuer employees chief executive officer annual total compensation chief executive officer ratio second


Summary:
Small Business Clean Energy Financing Act of 2013 - Directs the Administrator of the Small Business Administration (SBA) to establish a program to guarantee loans of small businesses that manufacture a clean energy technology in the United States.

Requires the Administrator, to the extent practicable, to carry out the program in a manner similar to the SBA 7(a) general business loan program.

small business clean energy financing act directs administrator small_business_administration sba establish program guarantee loans small businesses manufacture clean energy technology united_states requires administrator extent practicable carry program manner similar sba general business loan program


Summary:
Commercial Real Estate and Economic Development Act of 2013 or CREED Act of 2013 - Reinstates for a five-year period beginning on the date of enactment of this Act 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.

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

States that no additional appropriations are authorized for the reinstated refinancing program.

commercial real estate economic development act creed act reinstates year period beginning date enactment act authority small_business_administration sba low interest refinancing small business debt involving business expansion sba local development business loan program repeals provision small_business_jobs_act terminated authority september states additional appropriations authorized reinstated refinancing program


Summary:
Main Street Stabilization Act of 2013 - Directs the Small Business Administration (SBA) to establish a grant program for small business development centers.

 Requires program funding to be used for: (1) the development of business advisory capacity, (2) the development of online tools and resources for struggling small businesses, (3) the deployment of additional resources to help industry sectors with a high presence of small businesses, and (4) the development of a listing of financing options for small business capital access.

Prohibits the SBA from awarding an entity under this Act more than $250,000 in grant funds.

directs small_business_administration sba establish grant program small business development centers requires program funding development business advisory capacity development online tools resources struggling small businesses deployment additional resources help industry sectors high presence small businesses development listing financing options small business capital access prohibits sba awarding entity act grant funds


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: Innovative Technologies Investment Incentive Act of 2013 - Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of the equity investment (i.e., stock and capital or profits interest) in a small business concern that is engaged in a high technology or biotechnology trade or business and employs an average of fewer than 500 employees in a taxable year. Establishes a national innovative technology investment credit limitation of $500 million.

act amends internal revenue code allow new business related tax credit equity investment stock capital profits interest small business concern engaged high technology biotechnology trade business employs average fewer employees taxable year establishes national innovative technology investment credit limitation million


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:
Fairness and Transparency in Contracting Act of 2013 - Amends the Small Business Act to exclude as a small business, for purposes of meeting federal agency contracting goals with small businesses, any small business (or subsidiary thereof) that is publicly traded, or any business (or subsidiary thereof) with more than 50% non-U.S. citizen ownership. Requires the Administrator of the Small Business Administration (SBA) to notify the head of each federal department or agency regarding this Act and its amendments, and the department or agency head to then notify its contractors.

Directs the Administrator to: (1) publish a report regarding federal prime contracts awarded to businesses identified as small businesses for purposes of achieving small business contracting goals, and (2) establish procedures to ensure that the Central Contractor Registration database provides an adequate warning regarding criminal penalties for misrepresenting the status of a small business or person in order to obtain federal contracts.

Provides for enforcement of complaints about the classification of a business for such purposes.

fairness transparency contracting act amends small business act exclude small business purposes meeting federal agency contracting goals small businesses small business subsidiary thereof publicly traded business subsidiary thereof non citizen ownership requires administrator small_business_administration sba notify head federal department agency act amendments department agency head notify contractors directs administrator publish report federal prime contracts awarded businesses identified small businesses purposes achieving small business contracting goals establish procedures ensure database provides adequate warning criminal penalties misrepresenting status small business person order obtain federal contracts provides enforcement complaints classification business purposes


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.

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


Summary: Small Business Credit Availability Act - Amends the Commodity Exchange Act (CEA) to exclude from the meaning of financial entity any small bank, savings association, farm credit system institution, non-profit cooperative lender controlled by electric cooperatives, or credit union if the aggregate uncollateralized outward exposure plus aggregate potential outward exposure of the entity with respect to its swaps does not exceed $1 billion. (Thus exempts such entities from the clearing requirement.)

commodity_exchange_act cea exclude meaning financial entity small bank savings association farm credit system institution non profit cooperative lender controlled electric cooperatives credit union aggregate outward exposure plus aggregate potential outward exposure entity respect swaps exceed billion exempts entities clearing requirement


Summary:
Make Every Small Business Count Act of 2013 - Amends the Small Business Act provisions relating to federal agency contracting and subcontracting goals with respect to small businesses to allow prime contractors under a subcontracting plan pertaining to a single contract to receive credit under such goals for using small businesses as first tier subcontractors or at any tier under such plan.

Allows the prime contractor, if the subcontracting goals pertain to more than one contract with one or more federal agencies or to one contract with more than one federal agency, to count only first tier subcontractors that are small businesses.

Directs the Comptroller General of the United States to submit to the congressional small business committees a report studying the feasibility of using federal subcontracting reporting systems to attribute subcontractors to particular contracts in the case of contractors that have subcontracting plans that pertain to multiple contracts with federal agencies.

small business count act amends small business act provisions relating federal agency contracting subcontracting goals respect small businesses allow prime contractors subcontracting plan pertaining single contract receive credit goals small businesses tier subcontractors tier plan allows prime contractor subcontracting goals pertain contract federal agencies contract federal agency count tier subcontractors small businesses directs comptroller general united_states submit congressional small business committees report studying feasibility federal subcontracting reporting systems subcontractors particular contracts case contractors subcontracting plans pertain multiple contracts federal agencies


Summary:
Small Business Fairness Act of 2013 - Amends the Small Business Act to permit a contract between a federal agency and a small business teaming arrangement entity to be deemed awarded for purposes of the small business procurement and services contracting goals established by the head of that agency if the obligations of such entity are performed by a qualified HUBZone (historically underutilized business zone) small business or a small business owned and controlled by service-disabled veterans, socially and economically disadvantaged individuals, or women.

Defines "teaming arrangement entity" as a prime contractor under a contractor team arrangement as defined under specified provisions of the Federal Acquisition Regulation.

small business fairness act amends small business act permit contract federal agency small business teaming arrangement entity deemed awarded purposes small business procurement services contracting goals established head agency obligations entity performed qualified hubzone historically underutilized business zone small business small business owned controlled service disabled veterans socially economically disadvantaged individuals women defines teaming arrangement entity prime contractor contractor team arrangement defined specified provisions federal_acquisition_regulation


Summary:
Strengthening Entrepreneurs' Economic Development Act of 2013 - Directs the Administrator of the Small Business Administration (SBA) to establish and carry out a direct lending program for small businesses (businesses with fewer than 20 employees). Sets forth provisions governing the amount and repayment period of, and interest rate on, such a loan. Authorizes the Administrator to collect a fee from the borrower.

Directs the Administrator to: (1) issue guidance regarding prudent underwriting standards for such loans; (2) establish a process of making each loan application available to lenders for the purpose of originating, underwriting, closing, and servicing the loan; (3) first give priority to lenders within 50 miles of the principal office of the applicant, then make such applications available to lenders in the Preferred Lenders Program, and then consider such a loan for origination, underwriting, closing, and servicing by the Administrator; (4) offer to sell loans made under the program through the semi-annual public solicitation of offers to purchase; and (5) maintain and service loans that are not sold through asset sales.

Amends the Small Business Act to require the SBA, for each small business loan in excess of $2 million that is approved under such Act, to collect a fee not to exceed a certain percentage of the outstanding balance of the deferred participation share of the loan as necessary to reduce to zero the cost to the SBA of making such loan.

strengthening entrepreneurs economic development act directs administrator small_business_administration sba establish carry direct lending program small businesses businesses fewer employees sets forth provisions governing repayment period interest rate loan authorizes administrator collect fee borrower directs administrator issue guidance prudent underwriting standards loans establish process making loan application available lenders purpose originating underwriting closing servicing loan priority lenders miles principal office applicant applications available lenders consider loan origination underwriting closing servicing administrator offer sell loans program semi annual public solicitation offers purchase maintain service loans sold asset sales amends small business act require sba small business loan excess million approved act collect fee exceed certain percentage outstanding balance deferred participation share loan necessary reduce zero cost sba making loan


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Women's Procurement Program Equalization Act of 2013 - Amends the Small Business Act with respect to the procurement program for women-owned small businesses (providing a federal procurement contracting preference to such businesses) to condition a government contracting officer's authority to restrict competition for any such federal contract upon the Administrator of the Small Business Administration (SBA) certifying each of the businesses as a small business concern owned and controlled by women. (Currently, the small business concerns themselves certify to the contracting officer that they are such a business according to SBA standards.)

Allows a contracting officer to award a sole source contract to any economically disadvantaged women-owned small business if: (1) the small business is determined to be responsible and the contracting officer does not expect two or more of such businesses to submit offers; (2) the anticipated contract price will not exceed $6.5 million in the case of a manufacturing contract, or $4 million in the case of all other contracts; and (3) the contract can be made at a fair and reasonable price. Provides identical contracting authority for women-owned small businesses in substantially underrepresented industries.

Expands the reporting requirements with respect to small business procurement contracts to require federal agencies to submit annual reports to the Administrator regarding such sole source contracts as well as the industries within which various contracts were awarded.

measure amended introduced summary version repeated women procurement program equalization act amends small business act respect procurement program women owned small businesses providing federal procurement contracting preference businesses condition government contracting officer authority restrict competition federal contract administrator small_business_administration sba certifying businesses small business concern owned controlled women currently small business concerns certify contracting officer business according sba standards allows contracting officer award sole source contract economically disadvantaged women owned small business small business determined responsible contracting officer expect businesses submit offers anticipated contract price exceed million case manufacturing contract million case contracts contract fair reasonable price provides identical contracting authority women owned small businesses substantially underrepresented industries expands reporting requirements respect small business procurement contracts require federal agencies submit annual reports administrator sole source contracts industries contracts awarded


Summary:
Ports as Small Business Incubators Act of 2013 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to establish the Ports as Small Business Incubators Program. Requires the Administrator to award grants of at least $300,000 and up to $500,000 to port authorities selected by the Administrator.

Allows grant funds to be used only for the costs of providing selected small businesses with access to commercial real property. Requires each Program participant, in providing such access, to give a priority to small businesses owned and controlled by women, veterans, or socially and economically disadvantaged individuals, as well as those that the participant determines would create "green" jobs (jobs involving the development of clean energy and the improvement of air and water quality).

amends small business act direct administrator small_business_administration sba establish ports small business incubators program requires administrator award grants port authorities selected administrator allows grant funds costs providing selected small businesses access commercial real property requires program participant providing access priority small businesses owned controlled women veterans socially economically disadvantaged individuals participant determines create green jobs jobs involving development clean energy improvement air water quality


Summary:
SBA Loan Paperwork Reduction Act of 2013 - Directs the Administrator of the Small Business Administration (SBA) to carry out a Small Loan Advantage Program in the same manner as, and as a replacement for, the SBA Small Loan Advantage loan initiative. (Under the loan initiative, SBA lenders make partially guaranteed, lower-dollar small business loans which often benefit businesses in underserved areas or markets.)

Makes pilot program loan guarantee percentage limits inapplicable to such Program.

Authorizes the Administrator to increase the Program's maximum loan amount, reduce the Program's fees, and further streamline the Program's loan approval process.

directs administrator small_business_administration sba carry small loan advantage program manner replacement loan initiative loan initiative sba lenders partially guaranteed lower dollar small business loans benefit businesses underserved areas markets makes pilot program loan guarantee percentage limits inapplicable program authorizes administrator increase program maximum loan reduce program fees streamline program loan approval process


Summary:
Minority Small Business Enhancement Act of 2013 - Amends the Small Business Act to consider an individual with a net worth of less than $1.5 million as eligible for participation in a Small Business Administration (SBA) program providing grants to small businesses owned and controlled by economically disadvantaged individuals. Allows a small business to receive SBA developmental assistance under the program for the entire period of an SBA-guaranteed loan.

Redefines the term "bundled contract" to mean a contract or order entered into to meet procurement requirements that are consolidated in a bundling of contract requirements, without regard to its designation by the procuring agency or whether a study of the effects of the solicitation on civilian or military personnel has been made, subject to exceptions. Expands the definition of "bundling of contract requirements." Makes the revised and expanded definitions inapplicable to contracts for construction services under $65 million or under $5 million for all other types of contracts.

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 a report from the Comptroller General to Congress on disparities in the awarding of federal contracts to small businesses owned and controlled by socially and economically disadvantaged individuals, small businesses, and other businesses.

amends small business act consider individual net worth million eligible participation small_business_administration sba program providing grants small businesses owned controlled economically disadvantaged individuals allows small business receive sba developmental assistance program entire period sba guaranteed loan redefines term bundled contract mean contract order entered meet procurement requirements consolidated bundling contract requirements regard designation procuring agency study effects solicitation civilian military personnel subject exceptions expands definition bundling contract requirements makes revised expanded definitions inapplicable contracts construction services million million types contracts 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 report comptroller_general congress disparities awarding federal contracts small businesses owned controlled socially economically disadvantaged individuals small businesses businesses


Summary:
Expanding Opportunities for Main Street Act of 2013 - Requires a federal agency, to the extent practicable, to award to a small business concern each acquisition contract of more than $3,000 and less than $500,000 (eligible contract). Authorizes a federal department or agency to award an eligible contract as a sole source contract to a small business if at least one small business submits a contract offer. Requires federal contracting officers to provide a determination of and reasons for not awarding an eligible contract to a small business.

Amends the Small Business Act to prohibit considering an individual having net worth of over $1.5 million as economically disadvantaged for purposes of making certain awards to small businesses owned and controlled by socially and economically disadvantaged individuals under the Minority Small Business and Capital Ownership Development Program of the Small Business Administration (SBA).

Redefines the terms "bundled contracts" and "bundling of contract requirements" for purposes of small business participation in federal procurement contracts. Increases federal small business procurement contracting goals.

Requires contractors to provide written justification for not subcontracting with, or substituting another subcontractor for, a small business identified in its subcontracting plan. Requires a federal agency, when considering past compliance of an offeror with subcontracting plans, to consider such offeror's compliance with a goal for use of small businesses owned and controlled by socially and economically disadvantaged individuals in determining that offeror's responsibility for the award of the contract.

Requires the National Director of the Minority Business Development Agency to establish: (1) the Minority Business Development Program to assist qualified minority businesses with technical assistance, loan guarantees, and contract procurement assistance; and (2) a database to assist prime contractors in identifying historically disadvantaged firms for subcontracting. Authorizes the National Director to: (1) enter into agreements to provide set-aside contracting opportunities to minority businesses, and (2) terminate a minority business from the Program for specified violations.

expanding opportunities main street act requires federal agency extent practicable award small business concern acquisition contract eligible contract authorizes federal department agency award eligible contract sole source contract small business small business submits contract offer requires federal contracting officers provide determination reasons awarding eligible contract small business amends small business act prohibit considering individual having net worth million economically disadvantaged purposes making certain awards small businesses owned controlled socially economically disadvantaged individuals small_business_administration sba redefines terms bundled contracts bundling contract requirements purposes small business participation federal procurement contracts increases federal small business procurement contracting goals requires contractors provide written justification subcontracting subcontractor small business identified subcontracting plan requires federal agency considering past compliance offeror subcontracting plans consider offeror compliance goal use small businesses owned controlled socially economically disadvantaged individuals determining offeror responsibility award contract requires national director minority_business_development_agency establish assist qualified minority businesses technical assistance loan guarantees contract procurement assistance database assist prime contractors identifying historically disadvantaged firms subcontracting authorizes national director enter agreements provide set aside contracting opportunities minority businesses terminate minority business program specified violations


Summary: Incentivize Growth Now In Tomorrow's Entrepreneurs Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt small business start-up accounts to provide for expenditures related to the creation or acquisition of an active trade or business. Limits the annual amount that may be contributed to such accounts to the lesser of $10,000 or the taxpayer's compensation that is includible in gross income. Sets forth reporting requirements for the trustee of a small business start-up account. Makes the tax penalties for prohibited transactions and excess contributions applicable to small business start-up savings accounts.

tomorrow entrepreneurs act amends internal revenue code establish tax exempt small business start accounts provide expenditures related creation acquisition active trade business limits annual contributed accounts lesser taxpayer compensation includible gross income sets forth reporting requirements trustee small business start account makes tax penalties prohibited transactions excess contributions applicable small business start savings accounts


Summary:
Design-Build Efficiency and Jobs Act of 2014 - Modifies the procedure for awarding civilian and defense agency design and construction contracts for federal buildings and facilities to require: (1) a contracting officer to provide a written justification to the head of a federal agency for requiring more than five finalists in the bidding process for such contracts and agency approval of such justification; and (2) the use of the two-phase selection process (i.e., the submission of qualifications and then the submission of price and technical proposals in response to a request for proposal) for contracts having a value of $1.5 million or greater, unless the agency head approves the contracting officer's justification that procedures other than two-phase selection procedures are in the best interest of the federal government.

Requires each civilian and defense agency to submit to the Comptroller General (GAO) and publish in the Federal Register, during a five-year period, annual reports on all cases in the preceding year in which: (1) more than five finalists were selected for phase-two requests for competitive proposals; or (2) two-phase selection procedures involving contracts with a value of $1.5 million or more were not used. Requires the Comptroller General to publish a report on agency compliance with the requirements of this Act.

design build efficiency jobs_act modifies procedure awarding civilian defense agency design construction contracts federal buildings facilities require contracting officer provide written justification head federal agency requiring bidding process contracts agency approval justification use phase selection process submission qualifications submission price technical proposals response request proposal contracts having value million greater agency head approves contracting officer justification procedures phase selection procedures best interest federal government requires civilian defense agency submit comptroller_general gao publish federal_register year period annual reports cases preceding year selected phase requests competitive proposals phase selection procedures involving contracts value million requires comptroller general publish report agency compliance requirements act


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Commonsense Construction Contracting Act of 2013 - Amends the Small Business Act to prohibit reverse auction methods (bidding from high to low) from being used in the case of any contract for the procurement of design and construction services if the contract is suitable for award to a small business, or if the award is made under Small Business Administration (SBA) requirements concerning the federal award of procurement contracts or subcontracts to:

 small businesses; HUBZone (historically underutilized business zone) small businesses; and small businesses owned and controlled by veterans, disabled veterans, socially and economically disadvantaged individuals, or women.

measure amended introduced summary version repeated commonsense construction contracting act amends small business act prohibit reverse auction methods bidding high low case contract procurement design construction services contract suitable award small business award small_business_administration sba requirements concerning federal award procurement contracts subcontracts small businesses hubzone historically underutilized business zone small businesses small businesses owned controlled veterans disabled veterans socially economically disadvantaged individuals women


Summary:
Disaster Loan Fairness Act of 2013 - Amends the Small Business Act to provide the interest rate to be charged by the Small Business Administration (SBA) for loans made to small businesses 30 days after the date of enactment of this Act or later in major disaster areas. Requires such rate to be the lesser of 4% or one-half the prevailing rate for similar loans in the area for those unable to attain credit elsewhere, or three-fourths the prevailing rate for those able to attain credit elsewhere.

Directs the Administrator to report to Congress on whether the reduced rate has resulted in: (1) a greater number of applications for disaster-related loans, (2) a greater number of approvals for such loans, or (3) a decreased default rate.

Amends the Internal Revenue Code to prohibit the Secretary of the Treasury, with respect to any presidential election held after 2012, from making any payments from the Presidential Election Campaign Fund (Fund) to any national committee of a political party for political nominating conventions.

disaster loan fairness act amends small business act provide interest rate charged small_business_administration sba loans small businesses days date enactment act later major disaster areas requires rate lesser half prevailing rate similar loans area unable attain credit prevailing rate able attain credit directs administrator report congress reduced rate resulted greater number applications disaster related loans greater number approvals loans decreased default rate amends internal revenue code prohibit secretary treasury respect presidential election held making payments national committee political party political nominating conventions


Summary:
Improving Opportunities for Service-Disabled Veteran-Owned Small Businesses Act of 2014 - (Sec. 2) Amends the Small Business Act to require the Administrator of the Small Business Administration (SBA) to enter into a memorandum of understanding with the Secretary of Veterans Affairs (VA) that transfers from the Secretary to the Administrator control and administration of a database of veteran-owned businesses. (Small business concerns owned and controlled by veterans and small business concerns owned and controlled by veterans with service-connected disabilities must be in that database to participate in the Veterans First program that gives VA contracting preferences to those businesses.)

Requires the Administrator to employ database fraud prevention measures that include: (1) the investigation of allegations of potential fraud, (2) the removal of unqualified businesses from the database, and (3) the referral of cases for prosecution when appropriate.

Requires any appeal by a small business of any determination of its status as a veteran-owned business to be heard by the SBA's Office of Hearings and Appeals.

Directs the Secretary, for the six years beginning on a date agreed to in the memorandum, to use fees the Secretary collects under multiple-award schedule contracts to reimburse the Administrator for the costs the Administrator incurs in implementing the memorandum.

Requires the Secretary and the Administrator, every 180 days, to: (1) meet to discuss ways to improve collaboration under the memorandum to increase opportunities for service-disabled veteran-owned small businesses and veteran-owned small businesses, (2) consult with congressionally-chartered Veterans Service Organizations to discuss ways to increase opportunities for those businesses, and (3) report to Congress on their progress in implementing the memorandum.

(Sec. 3) Requires the Secretary to enter into a memorandum of agreement with the SBA specifying the manner in which the Secretary shall notify the Administrator as to whether an individual is a veteran and if that veteran has a service-connected disability.

sec amends small business act require administrator small_business_administration sba enter memorandum understanding secretary veterans_affairs transfers secretary administrator control administration database veteran owned businesses small business concerns owned controlled veterans small business concerns owned controlled veterans service connected disabilities database participate veterans program gives contracting preferences businesses requires administrator employ database fraud prevention measures include investigation allegations potential fraud removal unqualified businesses database referral cases prosecution appropriate requires appeal small business determination status veteran owned business heard sba directs secretary years beginning date agreed memorandum use fees secretary collects multiple award schedule contracts reimburse administrator costs administrator incurs implementing memorandum requires secretary administrator days meet discuss ways improve collaboration memorandum increase opportunities service disabled veteran owned small businesses veteran owned small businesses consult congressionally chartered discuss ways increase opportunities businesses report congress progress implementing memorandum sec requires secretary enter memorandum agreement sba specifying manner secretary shall notify administrator individual veteran veteran service connected disability


Summary: Fairness to Veterans for Infrastructure Investment Act of 2013 - Amends MAP-21 to revise the requirement that 10% of the award of contracts for federal-aid highway, federal public transportation, and highway safety research and development programs be set-aside for small business concerns owned and controlled by socially and economically disadvantaged individuals. Requires the set-aside to include veteran-owned small business concerns.

fairness veterans infrastructure investment act amends revise requirement award contracts federal aid highway federal public transportation highway safety research development programs set aside small business concerns owned controlled socially economically disadvantaged individuals requires set aside include veteran owned small business concerns


Summary:
National Expansion of Working-families Housing Options Using Small Enterprises Act of 2013 or the NEW HOUSE Act of 2013 - Amends the State Small Business Credit Initiative Act of 2010 to allow states participating in the state small business credit initiative to provide funds to small businesses to be used: (1) to develop, acquire, rehabilitate, maintain, operate, or manage housing projects for low- or moderate-income households; (2) to cover any matching, non-federal contribution required in connection with any other federal grant or assistance program providing such housing; or (3) to purchase foreclosed properties and property being sold by a state or local government in order to provide such housing.

Earmarks for such projects certain amounts unobligated as of the date of enactment of the Strengthening Economic Development Through Affordable Housing Act of 2013.

families amends initiative act allow states participating state small business credit initiative provide funds small businesses develop acquire rehabilitate maintain operate manage housing projects low- moderate income households cover matching non federal contribution required connection federal grant assistance program providing housing purchase foreclosed properties property sold state local government order provide housing earmarks projects certain amounts unobligated date enactment


Summary: Service Disabled Veteran Owned Small Business Relief Act - Treats the surviving spouse of a service-disabled veteran who acquires the ownership interest in a small business of the deceased veteran as such veteran, for purposes of eligibility for VA service-disabled small business contracting goals and preferences, for a period of: (1) 10 years after the veteran's death, if such veteran was either 100% disabled or died from a service-connected disability; or (2) 3 years after such death, if the veteran was less than 100% disabled and did not die from a service-connected disability.

service disabled veteran owned small business relief act treats surviving spouse service disabled veteran acquires ownership interest small business deceased veteran veteran purposes eligibility service disabled small business contracting goals preferences period years veteran death veteran disabled died service connected disability years death veteran disabled die service connected disability


Summary: Amends the Internal Revenue Code to make permanent the 100% exclusion from gross income of gain from the sale or exchange of qualified small business stock held for more than 5 years.

amends internal revenue code permanent exclusion gross income gain sale exchange qualified small business stock held years


Summary: IRS Rulemaking Fairness Act of 2013 - Expands requirements relating to review of federal agency actions that have a significant economic impact on small entities (e.g., small organizations and businesses) to include rulemaking by the Internal Revenue Service (IRS).

irs rulemaking fairness act expands requirements relating review federal agency actions significant economic impact small entities small organizations businesses include rulemaking internal_revenue_service irs


Summary: Expanding Opportunities to Underserved Businesses Act - Amends the Small Business Act to increase from $50,000 to $75,000 the maximum loan amount under the Small Business Administration (SBA) microloan program (loans to start-up, newly established, or growing small businesses).

expanding opportunities underserved businesses act amends small business act increase maximum loan small_business_administration sba microloan program loans start newly established growing small businesses


Summary: Small Business Fairness in Obamacare Act - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act (PPACA), to: (1) exempt a small business concern, as defined by the Small Business Act, from the PPACA employer mandate to provide employees with minimum essential health care coverage; and (2) redefine "full-time employee," for purposes of such mandate, as an employee who is employed on average at least 40 (currently, 30) hours a week.

small business fairness obamacare act amends internal revenue code amended patient_protection affordable care act ppaca exempt small business concern defined small_business_act ppaca employer mandate provide employees minimum essential health care coverage redefine time employee purposes mandate employee employed average currently hours week


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: Reward and Encourage New Business Act of 2013 - Amends the Internal Revenue Code to increase from $5,000 to $10,000 the maximum amount of the tax deduction for business start-up expenditures.

reward encourage new business act amends internal revenue code increase maximum tax deduction business start expenditures


Summary: Community Investment and Empowerment Act - Amends the Small Business Investment Act of 1958 to authorize the Administrator of the Small Business Administration (SBA) to make grants on a competitive basis to communities for: the creation of a grant and/or revolving loan fund program that helps develop financing packages for Class 1 commercial investment (defined as retail grocery chains, food service retailers, restaurants and franchises, retail stores, cafes, shopping malls, and other shops); lowering real estate property tax rates; conducting community-wide market analysis to help recruit and/or retain Class 1 commercial investment; creating employment training programs for Class 1 business customer service, sales, and managerial positions; retail marketing strategies to solicit new Class 1 commercial investment starts in the community; program allowances for activities such as the publication of marketing materials, development of economic development web pages, and educational outreach activities with retail trade associations; and hiring business recruitment specialists. Authorizes the Administrator to only make such a grant to communities: (1) whose demographics include a median per capita income no higher than $35,000 and a lack of Class 1 commercial investment; (2) that submit an application that describes the activities the community carries out, and the difficulty the community has faced, to recruit, retain and grow their economy through Class 1 commercial investment; and (3) that agree to match 10% of grant funds with certain non-federal contributions. Allows the Administrator to waive or reduce the non-federal contribution if the community involved demonstrates that it cannot meet the contribution requirement due to financial hardship.

empowerment act amends small_business_investment_act authorize administrator small_business_administration sba grants competitive basis communities creation grant revolving loan fund program helps develop financing packages class commercial investment defined retail grocery chains food service retailers restaurants franchises retail stores shopping lowering real estate property tax rates conducting community wide market analysis help recruit retain class commercial investment creating employment training programs class business customer service sales managerial positions retail marketing strategies solicit new class commercial investment starts community program allowances activities publication marketing materials development economic development web educational outreach activities retail trade associations hiring business recruitment specialists authorizes administrator grant communities demographics include median capita income higher lack class commercial investment submit application describes activities community carries difficulty community faced recruit retain grow economy class commercial investment agree match grant funds certain non federal contributions allows administrator waive reduce non federal contribution community involved demonstrates meet contribution requirement financial hardship


Summary: Helping Our Middle-Class Entrepreneurs Act or the HOME Act - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence.

helping middle class entrepreneurs act home act amends internal revenue code allow taxpayer uses residence conduct trade business standard tax deduction equal lesser taxpayer gross trade business income derived business use residence


Summary:
Accelerate Our Startups Act of 2014 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to develop and implement a grant program for state and local governmental and other nonprofit organizations located in the United States that support startup businesses by providing assistance for construction costs, space acquisition, and programmatic purposes.

Requires a grant recipient to: (1) demonstrate that it will use the grant to provide assistance to at least five client businesses per year that have been in business for less than five years, (2) require client businesses to pay an entry fee to participate in the program, and (3) submit annual progress reports.

Directs the Administrator: (1) to establish grant criteria favoring recipients that provide startups with office, manufacturing, or warehouse space, access to capital and professional services, and a formal structured mentorship or developmental program that assists with building business skills and competencies; and (2) in determining whether to make a grant, to take into account promoting growth in underserviced areas with sufficient population density and the organization's entrepreneurial leadership experience, ability to utilize and leverage local strengths, and record with regard to client business participation.

Directs the SBA to condition receipt of a grant under this Act on the recipient obtaining matching funding for the same purposes from a local or state government grant and nonpublic funding.

accelerate startups act amends small business act direct administrator small_business_administration sba develop implement grant program state local governmental nonprofit organizations located united_states support startup businesses providing assistance construction costs space acquisition programmatic purposes requires grant recipient demonstrate use grant provide assistance client businesses year business years require client businesses pay entry fee participate program submit annual progress reports directs administrator establish grant criteria favoring recipients provide startups office manufacturing warehouse space access capital professional services formal structured mentorship developmental program assists building business skills competencies determining grant account promoting growth areas sufficient population density organization entrepreneurial leadership experience ability utilize leverage local strengths record regard client business participation directs sba condition receipt grant act recipient obtaining matching funding purposes local state government grant nonpublic funding


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Greater Opportunities for Small Business Act of 2014 - Amends the Small Business Act to require subcontracting plans for certain contracts with federal agencies exceeding a specified amount to include a minimum percentage goal of at least 40% for the utilization of small businesses as subcontractors.

Increases from 23% to 25% the minimum government-wide percentage goal for participation by small businesses in the total value of all procurement contracts awarded as prime contracts for each fiscal year.

Repeals a requirement under which first tier subcontracts (contracts in which a subcontractor has a subcontract directly with the prime contractor) awarded to small businesses by management and operating contractors sponsored by the Department of Energy (DOE) are considered toward the annually established agency and government-wide goals for procurement contracts awarded.

Delays the effective date of the 40% goal until the Small Business Administration (SBA) has promulgated any regulations necessary, and the Federal Acquisition Regulation has been revised, to implement specified provisions of the National Defense Authorization Act for Fiscal Year 2014 concerning the standards for determining whether a prime contractor has attained small business subcontracting percentage goals.

measure amended introduced summary version repeated greater opportunities small business act amends small business act require subcontracting plans certain contracts federal agencies exceeding specified include minimum percentage goal utilization small businesses subcontractors increases minimum government wide percentage goal participation small businesses total value procurement contracts awarded prime contracts fiscal year repeals requirement tier subcontracts contracts subcontractor subcontract directly prime contractor awarded small businesses management operating contractors sponsored department_of_energy doe considered annually established agency government wide goals procurement contracts awarded delays effective date goal small_business_administration sba promulgated regulations necessary federal_acquisition_regulation revised implement specified provisions national_defense_authorization_act fiscal year concerning standards determining prime contractor attained small business subcontracting percentage goals