Small Business Jobs and Tax Relief Act - Amends the Internal Revenue Code to allow certain employers a tax credit for 10% of the excess (if any) of: (1) the wages and compensation paid to their employees in 2012; over (2) the amount of such wages paid in 2011, up to a maximum amount of $5 million. Extends for one year the 100% bonus depreciation allowance for business assets. Increases the amount of alternative minimum tax (AMT) credits that corporate taxpayers may elect to accelerate in a taxable year in lieu of claiming bonus depreciation.
Considered by Senate. (consideration: CR S4932-4938)
Cloture motion on the measure presented in Senate. (consideration: CR S4885; text: CR S4885)
Motion by Senator Reid to commit to Senate Committee on Finance with instructions to report back forthwith with amendment SA 2526 made in Senate. (consideration: CR S4885; text: CR S4885)
Measure laid before Senate by motion. (consideration: CR S4835-4885)
Motion to proceed to consideration of measure agreed to in Senate by Unanimous Consent.
Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 80 - 14. Record Vote Number: 174. (consideration: CR S4804; text: S4804)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4793-4800, S4804-4815)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4783-4786)
Cloture motion on the motion to proceed to the measure presented in Senate. (consideration: CR S4765; text: CR S4765)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4731-4733, S4735-4764, S4765)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4689; text: CR S4689)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4645-4668)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4627-4631; text: CR S4627)
Motion to proceed to consideration of measure made in Senate. (consideration: CR S4448)
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 341.
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time. (text of measure as introduced: CR S2032-2033)
Introduced in Senate
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Source last updated: Aug 14, 2025. Consult Congress.gov for the current record.
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