House bill · 119th Congress · Latest step: Introduced
Small Business Growth Act
Official title: To amend the Internal Revenue Code of 1986 to increase the limitations on expensing of depreciable business assets.
Sponsor: Rep. Blake Moore R-UTWhere it went
- IntroducedJan 13, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Jan 13, 2025 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 354.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. MOORE of Utah, as printed in the Congressional Record (Vol. 171, No. 6, January 13, 2025, Page H112):Article I, Section 8Source: Congress.gov, Congressional Record January 13, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 20 characters
- Congress.gov bill record
- H.R. 354, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/354
- Record last updated by Congress.gov
- September 19, 2026
- PORKER copy retrieved
- September 24, 2026
- Stored copy, SHA-256 of the file
69e507e81fef84195cd46c2708df1fcf7a5ef785b4294b26c3afa1f4fadd5d88
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of September 19, 2026). Not every bill gets one.
From the Congress.gov bill record for H.R. 354, last updated September 19, 2026. PORKER’s copy was retrieved September 24, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
8 cosponsors — 8 Republicans
0 of 8 cosponsors (0%) are from the other party.
Vern Buchanan (R-FL), Brian Fitzpatrick (R-PA), Mike Kelly (R-PA), Darin LaHood (R-IL), Carol Miller (R-WV), Adrian Smith (R-NE), Lloyd Smucker (R-PA), Claudia Tenney (R-NY).
More from the sponsor
Other 119th Congress bills sponsored by Rep. Blake Moore.
- H.R. 187 (119th) MAPWaters Act of 2025
- H.R. 4930 (119th) To expand the sharing of information with respect to suspected violations of intellectual property rights in trade.
- H.R. 2876 (119th) University of Utah Research Park Act
- H.R. 186 (119th) Hershel Woody Williams National Medal of Honor Monument Location Act
- H.Res. 1201 (119th) Electing Members to certain standing committees of the House of Representatives.
- H.Res. 31 (119th) Electing Members to certain standing committees of the House of Representatives.
Sponsor’s state and district
Data as of Sep 25, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.