{
  "legislationId": "119_S_4207",
  "lastUpdate": "2026-04-13T16:34:07.181Z",
  "history": [
    {
      "timestamp": "2026-04-13T16:34:07.181Z",
      "source_url": "https://www.congress.gov/119/bills/s4207/BILLS-119s4207is.htm",
      "model": "gemini-3.1-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4207 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4207 To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``American Innovation Act of 2026''. SEC. 2. SIMPLIFICATION AND EXPANSION OF DEDUCTION FOR START-UP AND ORGANIZATIONAL EXPENDITURES. (a) In General.--Section 195 of the Internal Revenue Code of 1986 is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by striking all that precedes subsection (d) (as so redesignated) and inserting the following: ``SEC. 195. START-UP AND ORGANIZATIONAL EXPENDITURES. ``(a) Capitalization of Expenditures.--Except as otherwise provided in this section, no deduction shall be allowed for start-up or organizational expenditures. ``(b) Election To Deduct.-- ``(1) In general.--If a taxpayer elects the application of this subsection with respect to any active trade or business-- ``(A) the taxpayer shall be allowed a deduction for the taxable year in which such active trade or business begins in an amount equal to the lesser of-- ``(i) the aggregate amount of start-up and organizational expenditures paid or incurred in connection with such active trade or business, or ``(ii) $20,000, reduced (but not below zero) by the amount by which such aggregate amount exceeds $120,000, and ``(B) the remainder of such start-up and organizational expenditures shall be charged to capital account and allowed as an amortization deduction determined by amortizing such expenditures ratably over the 180-month period beginning with the month in which the active trade or business begins. ``(2) Application to organizational expenditures.--In the case of organizational expenditures with respect to any corporation or partnership, the active trade or business referred to in paragraph (1) means the first active trade or business carried on by such corporation or partnership. ``(3) Inflation adjustment.--In the case of any taxable year beginning after December 31, 2026, the $20,000 and $120,000 amounts in paragraph (1)(A)(ii) shall each be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000. ``(c) Allowance of Deduction Upon Liquidation or Disposition.-- ``(1) Liquidation of partnership or corporation.--If any partnership or corporation is completely liquidated by the taxpayer, any start-up or organizational expenditures paid or incurred in connection with such partnership or corporation which were not allowed as a deduction by reason of this section may be deducted to the extent allowable under section 165. ``(2) Disposition of trade or business.--If any trade or business is completely disposed of or discontinued by the taxpayer, any start-up expenditures paid or incurred in connection with such trade or business which were not allowed as a deduction by reason of this section (and not taken into account in connection with a liquidation to which paragraph (1) applies) may be deducted to the extent allowable under section 165. For purposes of this paragraph, in the case of any deduction allowed under subsection (b)(1) with respect to both start-up and organizational expenditures, the amount treated as so allowed with respect to start-up expenditures shall bear the same ratio to such deduction as the start-up expenditures taken into account in determining such deduction bears to the aggregate of the start-up and organizational expenditures so taken into account.''. (b) Organizational Expenditures.--Section 195(d) of such Code, as redesignated by subsection (a), is amended by adding at the end the following new paragraphs: ``(3) Organizational expenditures.--The term `organizational expenditures' means any expenditure which-- ``(A) is incident to the creation of a corporation or a partnership, ``(B) is chargeable to capital account, and ``(C) is of a character which, if expended incident to the creation of a corporation or a partnership having an ascertainable life, would be amortizable over such life. ``(4) Application to certain disregarded entities.--In the case of any entity with a single owner that is disregarded as an entity separate from its owner, this section shall be applied in the same manner as if such entity were a corporation.''. (c) Election.--Section 195(e)(2) of such Code, as redesignated by subsection (a), is amended to read as follows: ``(2) Partnerships and s corporations.--In the case of any partnership or S corporation, the election under subsection (b) shall be made (and this section shall be applied) at the entity level.''. (d) Conforming Amendments.-- (1)(A) Part VIII of subchapter B of chapter 1 is amended by striking section 248 of such Code (and by striking the item relating to such section in the table of sections of such part). (B) Section 170(b)(2)(D)(ii) of such Code is amended by striking ``(except section 248)''. (C) Section 312(n)(3) of such Code is amended by striking ``Sections 173 and 248'' and inserting ``Sections 173 and 195''. (D) Section 535(b)(3) of such Code is amended by striking ``(except section 248)''. (E) Section 545(b)(3) of such Code is amended by striking ``(except section 248)''. (F) Section 545(b)(4) of such Code is amended by striking ``(except section 248)''. (G) Section 834(c)(7) of such Code is amended by striking ``(except section 248)''. (H) Section 852(b)(2)(C) of such Code is amended by striking ``(except section 248)''. (I) Section 857(b)(2)(A) of such Code is amended by striking ``(except section 248)''. (J) Section 1363(b) of such Code is amended by adding ``and'' at the end of paragraph (2), by striking paragraph (3), and by redesignating paragraph (4) as paragraph (3). (K) Section 1375(b)(1)(B)(i) of such Code is amended by striking ``(other than the deduction allowed by section 248, relating to organization expenditures)''. (2)(A) Section 709 of such Code is amended to read as follows: ``SEC. 709. TREATMENT OF SYNDICATION FEES. ``No deduction shall be allowed under this chapter to a partnership or to any partner of the partnership for any amounts paid or incurred to promote the sale of (or to sell) an interest in the partnership.''. (B) The item relating to section 709 in the table of sections for part I of subchapter K of chapter 1 of such Code is amended to read as follows: ``Sec. 709. Treatment of syndication fees.''. (3) Section 1202(e)(2)(A) of such Code is amended by striking ``section 195(c)(1)(A)'' and inserting ``section 195(d)(1)(A)''. (4) The item relating to section 195 in the table of contents of part VI of subchapter B of chapter 1 of such Code is amended to read as follows: ``Sec. 195. Start-up and organizational expenditures.''. (e) Effective Date.--The amendments made by this section shall apply to expenditures paid or incurred in connection with active trades or businesses which begin in taxable years beginning after December 31, 2025. SEC. 3. PRESERVATION OF START-UP NET OPERATING LOSSES AND TAX CREDITS AFTER OWNERSHIP CHANGE. (a) Application to Net Operating Losses.--Section 382(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(4) Exception for start-up losses.-- ``(A) In general.--In the case of any net operating loss carryforward described in paragraph (1)(A) which arose in a start-up period taxable year, the amount of such net operating loss carryforward otherwise taken into account under such paragraph shall be reduced by the net start-up loss determined with respect to the trade or business referred to in subparagraph (B)(i) for such start-up period taxable year. ``(B) Start-up period taxable year.--The term `start-up period taxable year' means any taxable year of the old loss corporation which-- ``(i) begins before the close of the 3-year period beginning on the date on which any trade or business of such corporation begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof), and ``(ii) ends after January 31, 2026. ``(C) Net start-up loss.-- ``(i) In general.--The term `net start-up loss' means, with respect to any trade or business referred to in subparagraph (B)(i) for any start-up period taxable year, the amount which bears the same ratio (but not greater than 1) to the net operating loss carryforward which arose in such start-up period taxable year as-- ``(I) the net operating loss (if any) which would have been determined for such start-up period taxable year if only items of income, gain, deduction, and loss properly allocable to such trade or business were taken into account, bears to ``(II) the amount of the net operating loss determined for such start-up period taxable year. ``(ii) Special rule for last taxable year in start-up period.--In the case of any start- up period taxable year which ends after the close of the 3-year period described in subparagraph (B)(i) with respect to any trade or business, the net start-up loss with respect to such trade or business for such start-up period taxable year shall be the same proportion of such loss (determined without regard to this clause) as the proportion of such start-up period taxable year which is on or before the last day of such period. ``(D) Application to net operating loss arising in year of ownership change.--Subparagraph (A) shall apply to any net operating loss described in paragraph (1)(B) in the same manner as such subparagraph applies to net operating loss carryforwards described in paragraph (1)(A), but by only taking into account the amount of such net operating loss (and the amount of the net start-up loss) which is allocable under paragraph (1)(B) to the period described in such paragraph. Proper adjustment in the allocation of the net start-up loss under the preceding sentence shall be made in the case of a taxable year to which subparagraph (C)(ii) applies. ``(E) Application to taxable years which are start- up period taxable years with respect to more than 1 trade or business.--In the case of any net operating loss carryforward which arose in a taxable year which is a start-up period taxable year with respect to more than 1 trade or business-- ``(i) this paragraph shall be applied separately with respect to each such trade or business, and ``(ii) the aggregate reductions under subparagraph (A) shall not exceed such net operating loss carryforward. ``(F) Continuity of business requirement.--If the new loss corporation does not continue the trade or business referred to in subparagraph (B)(i) at all times during the 2-year period beginning on the change date, this paragraph shall not apply with respect to such trade or business. ``(G) Certain title 11 or similar cases.-- ``(i) Multiple ownership changes.--In the case of a 2nd ownership change to which subsection (l)(5)(D) applies, this paragraph shall not apply for purposes of determining the pre-change loss with respect to such 2nd ownership change. ``(ii) Certain insolvency transactions.--If subsection (l)(6) applies for purposes of determining the value of the old loss corporation under subsection (e), this paragraph shall not apply. ``(H) Not applicable to disallowed interest.--This paragraph shall not apply for purposes of applying the rules of paragraph (1) to the carryover of disallowed interest under paragraph (3). ``(I) Transition rule.--This paragraph shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (b) Application To Excess Credits.--Section 383 of such Code is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: ``(e) Exception for Start-Up Excess Credits.-- ``(1) In general.--In the case of any unused general business credit of the corporation under section 39 which arose in a start-up period taxable year, the amount of such unused general business credit otherwise taken into account under subsection (a)(2)(A) shall be reduced by the start-up excess credit determined with respect to any trade or business referred to in section 382(d)(4)(B)(i) for such start-up period taxable year. ``(2) Start-up period taxable year.--For purposes of this subsection, the term `start-up period taxable year' has the meaning given such term in section 382(d)(4)(B). ``(3) Start-up excess credit.--For purposes of this subsection, the term `start-up excess credit' means, with respect to any trade or business referred to in section 382(d)(4)(B)(i) for any start-up period taxable year, the amount which bears the same ratio to the unused general business credit which arose in such start-up period taxable year as-- ``(A) the amount of the general business credit which would have been determined for such start-up period taxable year if only credits properly allocable to such trade or business were taken into account, bears to ``(B) the amount of the general business credit determined for such start-up period taxable year. ``(4) Application of certain rules.--Rules similar to the rules of subparagraphs (C)(ii), (D), (E), and (F) of section 382(d)(4) shall apply for purposes of this subsection. ``(5) Transition rule.--This subsection shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years ending after January 31, 2025. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Amerykańska Ustawa o Innowacjach 2026: Wyższe ulgi podatkowe dla nowych firm\",\n  \"pl_summary\": \"Ustawa zwiększa wsparcie finansowe dla osób zakładających firmy, pozwalając na odliczenie większych kosztów startowych od podatku już w pierwszym roku. Nowe przepisy chronią również ulgi podatkowe młodych firm w przypadku ich sprzedaży, co ułatwia pozyskiwanie inwestorów i rozwój biznesu.\",\n  \"pl_key_points\": [\n    \"Podniesienie kwoty natychmiastowego odliczenia kosztów rozpoczęcia działalności z 5 000 USD do 20 000 USD.\",\n    \"Możliwość pełnego odliczenia wydatków organizacyjnych, jeśli ich łączna suma nie przekracza 120 000 USD.\",\n    \"Zachowanie prawa do rozliczania strat i ulg z pierwszych 3 lat działalności nawet po zmianie właściciela firmy.\",\n    \"Wprowadzenie corocznej waloryzacji kwot ulg o wskaźnik inflacji, aby utrzymać ich realną wartość w przyszłości.\"\n  ],\n  \"eng_ai_title\": \"American Innovation Act of 2026: Higher Tax Deductions for New Businesses\",\n  \"eng_summary\": \"This act increases financial support for entrepreneurs by allowing larger startup costs to be deducted from taxes in the first year. The new rules also protect tax credits for young companies when they are sold, making it easier to attract investors and grow the business.\",\n  \"eng_key_points\": [\n    \"Increases the immediate tax deduction for startup costs from $5,000 to $20,000.\",\n    \"Allows full deduction of organizational expenses if the total amount does not exceed $120,000.\",\n    \"Preserves the right to use losses and tax credits from the first 3 years even after a change in company ownership.\",\n    \"Introduces annual inflation adjustments for these tax benefit amounts starting in 2027.\"\n  ],\n  \"de_ai_title\": \"Amerikanisches Innovationsgesetz 2026: Höhere Steuerabzüge für neue Unternehmen\",\n  \"de_summary\": \"Dieses Gesetz erhöht die finanzielle Unterstützung für Unternehmer, indem es ermöglicht, höhere Gründungskosten bereits im ersten Jahr von der Steuer abzusetzen. Die neuen Regeln schützen zudem Steuergutschriften junger Unternehmen bei einem Verkauf, was die Investorensuche erleichtert.\",\n  \"de_key_points\": [\n    \"Erhöhung des sofortigen Steuerabzugs für Gründungskosten von 5.000 $ auf 20.000 $.\",\n    \"Vollständiger Abzug von Organisationsausgaben möglich, sofern die Gesamtsumme 120.000 $ nicht überschreitet.\",\n    \"Erhalt des Rechts auf Verrechnung von Verlusten und Gutschriften aus den ersten 3 Jahren auch nach einem Eigentümerwechsel.\",\n    \"Einführung einer jährlichen Inflationsanpassung der Freibeträge ab dem Jahr 2027.\"\n  ],\n  \"fr_ai_title\": \"Loi sur l'innovation américaine de 2026 : Déductions fiscales accrues pour les nouvelles entreprises\",\n  \"fr_summary\": \"Cette loi renforce le soutien financier aux entrepreneurs en permettant de déduire des impôts des frais de démarrage plus importants dès la première année. Les nouvelles règles protègent également les crédits d'impôt des jeunes entreprises en cas de vente, facilitant ainsi l'attraction d'investisseurs.\",\n  \"fr_key_points\": [\n    \"Augmentation de la déduction fiscale immédiate pour les frais de démarrage de 5 000 $ à 20 000 $.\",\n    \"Déduction totale des frais d'organisation possible si le montant total ne dépasse pas 120 000 $.\",\n    \"Maintien du droit d'utiliser les pertes et crédits d'impôt des 3 premières années même après un changement de propriétaire.\",\n    \"Mise en place d'un ajustement annuel à l'inflation pour ces avantages fiscaux à partir de 2027.\"\n  ],\n  \"es_ai_title\": \"Ley de Innovación Estadounidense de 2026: Mayores deducciones fiscales para nuevas empresas\",\n  \"es_summary\": \"Esta ley aumenta el apoyo financiero a los emprendedores al permitir que se deduzcan mayores costos de inicio de los impuestos en el primer año. Las nuevas normas también protegen los créditos fiscales de las empresas jóvenes en caso de venta, facilitando la atracción de inversores.\",\n  \"es_key_points\": [\n    \"Aumento de la deducción fiscal inmediata por gastos de inicio de 5.000 $ a 20.000 $.\",\n    \"Deducción total de los gastos de organización si el importe total no supera los 120.000 $.\",\n    \"Preservación del derecho a utilizar pérdidas y créditos fiscales de los primeros 3 años incluso tras un cambio de dueño.\",\n    \"Introducción de ajustes anuales por inflación para estos beneficios fiscales a partir de 2027.\"\n  ],\n  \"it_ai_title\": \"Legge sull'innovazione americana del 2026: Maggiori deduzioni fiscali per le nuove imprese\",\n  \"it_summary\": \"Questa legge aumenta il sostegno finanziario agli imprenditori consentendo di dedurre dalle tasse costi di avvio più elevati nel primo anno. Le nuove norme proteggono anche i crediti d'imposta delle giovani imprese in caso di vendita, facilitando l'attrazione di investitori.\",\n  \"it_key_points\": [\n    \"Aumento della deduzione fiscale immediata per le spese di avvio da 5.000 $ a 20.000 $.\",\n    \"Deduzione totale delle spese organizzative se l'importo totale non supera i 120.000 $.\",\n    \"Mantenimento del diritto a utilizzare perdite e crediti d'imposta dei primi 3 anni anche dopo un cambio di proprietà.\",\n    \"Introduzione di adeguamenti annuali all'inflazione per queste agevolazioni fiscali a partire dal 2027.\"\n  ],\n  \"nl_ai_title\": \"Amerikaanse Innovatiewet van 2026: Hogere belastingaftrek voor nieuwe bedrijven\",\n  \"nl_summary\": \"Deze wet verhoogt de financiële steun voor ondernemers door grotere opstartkosten al in het eerste jaar aftrekbaar te maken van de belasting. De nieuwe regels beschermen ook belastingvoordelen van jonge bedrijven bij verkoop, wat het aantrekken van investeerders vergemakkelijkt.\",\n  \"nl_key_points\": [\n    \"Verhoging van de onmiddellijke belastingaftrek voor opstartkosten van $ 5.000 naar $ 20.000.\",\n    \"Volledige aftrek van organisatiekosten mogelijk als het totale bedrag niet hoger is dan $ 120.000.\",\n    \"Behoud van het recht om verliezen en belastingvoordelen uit de eerste 3 jaar te gebruiken, zelfs na een eigenaarwissel.\",\n    \"Invoering van jaarlijkse inflatiecorrecties voor deze belastingvoordelen vanaf 2027.\"\n  ],\n  \"pt_ai_title\": \"Lei da Inovação Americana de 2026: Maiores deduções fiscais para novas empresas\",\n  \"pt_summary\": \"Esta lei aumenta o apoio financeiro aos empresários, permitindo a dedução de maiores custos de arranque nos impostos logo no primeiro ano. As novas regras também protegem os créditos fiscais de empresas jovens em caso de venda, facilitando a atração de investidores.\",\n  \"pt_key_points\": [\n    \"Aumento da dedução fiscal imediata para custos de arranque de 5.000 $ para 20.000 $.\",\n    \"Dedução total de despesas organizacionais se o montante total não exceder 120.000 $.\",\n    \"Preservação do direito de utilizar perdas e créditos fiscais dos primeiros 3 anos, mesmo após uma mudança de proprietário.\",\n    \"Introdução de ajustamentos anuais à inflação para estes benefícios fiscais a partir de 2027.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "[\n  {\n    \"pl_ai_title\": \"Amerykańska Ustawa o Innowacjach 2026: Wyższe ulgi podatkowe dla nowych firm\",\n    \"pl_summary\": \"Ustawa zwiększa wsparcie finansowe dla osób zakładających firmy, pozwalając na odliczenie większych kosztów startowych od podatku w pierwszym roku. Nowe przepisy chronią również ulgi podatkowe młodych firm w przypadku zmiany właściciela.\",\n    \"pl_key_points\": [\n      \"Ustanowienie kwoty natychmiastowego odliczenia kosztów rozpoczęcia działalności na poziomie 20 000 USD.\",\n      \"Kwota odliczenia ulega zmniejszeniu, jeśli łączne koszty startowe i organizacyjne przekroczą 120 000 USD.\",\n      \"Zachowanie prawa do rozliczania strat i ulg z pierwszych 3 lat działalności nawet po zmianie właściciela firmy.\",\n      \"Wprowadzenie corocznej waloryzacji kwot ulg o wskaźnik inflacji od 2027 roku.\"\n    ],\n    \"eng_ai_title\": \"American Innovation Act of 2026: Higher Tax Deductions for New Businesses\",\n    \"eng_summary\": \"This act increases financial support for entrepreneurs by allowing larger startup costs to be deducted from taxes in the first year. The new rules also protect tax credits for young companies in the event of an ownership change.\",\n    \"eng_key_points\": [\n      \"Sets the immediate tax deduction for startup costs at $20,000.\",\n      \"The deduction amount is reduced if total startup and organizational expenses exceed $120,000.\",\n      \"Preserves the right to use losses and tax credits from the first 3 years even after a change in company ownership.\",\n      \"Introduces annual inflation adjustments for these tax benefit amounts starting in 2027.\"\n    ],\n    \"de_ai_title\": \"Amerikanisches Innovationsgesetz 2026: Höhere Steuerabzüge für neue Unternehmen\",\n    \"de_summary\": \"Dieses Gesetz erhöht die finanzielle Unterstützung für Unternehmer, indem es ermöglicht, höhere Gründungskosten im ersten Jahr von der Steuer abzusetzen. Die neuen Regeln schützen zudem Steuergutschriften junger Unternehmen bei einem Eigentümerwechsel.\",\n    \"de_key_points\": [\n      \"Festlegung des sofortigen Steuerabzugs für Gründungskosten auf 20.000 $.\",\n      \"Der Abzugsbetrag verringert sich, wenn die gesamten Gründungs- und Organisationskosten 120.000 $ übersteigen.\",\n      \"Erhalt des Rechts auf Verrechnung von Verlusten und Gutschriften aus den ersten 3 Jahren auch nach einem Eigentümerwechsel.\",\n      \"Einführung einer jährlichen Inflationsanpassung der Freibeträge ab dem Jahr 2027.\"\n    ],\n    \"fr_ai_title\": \"Loi sur l'innovation américaine de 2026 : Déductions fiscales accrues pour les nouvelles entreprises\",\n    \"fr_summary\": \"Cette loi renforce le soutien financier aux entrepreneurs en permettant de déduire des impôts des frais de démarrage plus importants la première année. Les nouvelles règles protègent également les crédits d'impôt des jeunes entreprises en cas de changement de propriétaire.\",\n    \"fr_key_points\": [\n      \"Fixation de la déduction fiscale immédiate pour les frais de démarrage à 20 000 $.\",\n      \"Le montant de la déduction est réduit si le total des frais de démarrage et d'organisation dépasse 120 000 $.\",\n      \"Maintien du droit d'utiliser les pertes et crédits d'impôt des 3 premières années même après un changement de propriétaire.\",\n      \"Mise en place d'un ajustement annuel à l'inflation pour ces avantages fiscaux à partir de 2027.\"\n    ],\n    \"es_ai_title\": \"Ley de Innovación Estadounidense de 2026: Mayores deducciones fiscales para nuevas empresas\",\n    \"es_summary\": \"Esta ley aumenta el apoyo financiero a los emprendedores al permitir que se deduzcan mayores costos de inicio de los impuestos en el primer año. Las nuevas normas también protegen los créditos fiscales de las empresas jóvenes en caso de cambio de propiedad.\",\n    \"es_key_points\": [\n      \"Establecimiento de la deducción fiscal inmediata por gastos de inicio en 20.000 $.\",\n      \"El monto de la deducción se reduce si los gastos totales de inicio y organización superan los 120.000 $.\",\n      \"Preservación del derecho a utilizar pérdidas y créditos fiscales de los primeros 3 años incluso tras un cambio de dueño.\",\n      \"Introducción de ajustes anuales por inflación para estos beneficios fiscales a partir de 2027.\"\n    ],\n    \"it_ai_title\": \"Legge sull'innovazione americana del 2026: Maggiori deduzioni fiscali per le nuove imprese\",\n    \"it_summary\": \"Questa legge aumenta il sostegno finanziario agli imprenditori consentendo di dedurre dalle tasse costi di avvio più elevati nel primo anno. Le nuove norme proteggono anche i crediti d'imposta delle giovani imprese in caso di cambio di proprietà.\",\n    \"it_key_points\": [\n      \"Fissazione della deduzione fiscale immediata per le spese di avvio a 20.000 $.\",\n      \"L'importo della deduzione viene ridotto se le spese totali di avvio e organizzative superano i 120.000 $.\",\n      \"Mantenimento del diritto a utilizzare perdite e crediti d'imposta dei primi 3 anni anche dopo un cambio di proprietà.\",\n      \"Introduzione di adeguamenti annuali all'inflazione per queste agevolazioni fiscali a partire dal 2027.\"\n    ],\n    \"nl_ai_title\": \"Amerikaanse Innovatiewet van 2026: Hogere belastingaftrek voor nieuwe bedrijven\",\n    \"nl_summary\": \"Deze wet verhoogt de financiële steun voor ondernemers door grotere opstartkosten in het eerste jaar aftrekbaar te maken van de belasting. De nieuwe regels beschermen ook belastingvoordelen van jonge bedrijven bij een verandering van eigenaar.\",\n    \"nl_key_points\": [\n      \"Vaststelling van de onmiddellijke belastingaftrek voor opstartkosten op $ 20.000.\",\n      \"Het aftrekbedrag wordt verlaagd als de totale opstart- en organisatiekosten hoger zijn dan $ 120.000.\",\n      \"Behoud van het recht om verliezen en belastingvoordelen uit de eerste 3 jaar te gebruiken, zelfs na een eigenaarwissel.\",\n      \"Invoering van jaarlijkse inflatiecorrecties voor deze belastingvoordelen vanaf 2027.\"\n    ],\n    \"pt_ai_title\": \"Lei da Inovação Americana de 2026: Maiores deduções fiscais para novas empresas\",\n    \"pt_summary\": \"Esta lei aumenta o apoio financeiro aos empresários, permitindo a dedução de maiores custos de arranque nos impostos no primeiro ano. As novas regras também protegem os créditos fiscais de empresas jovens em caso de mudança de propriedade.\",\n    \"pt_key_points\": [\n      \"Fixação da dedução fiscal imediata para custos de arranque em 20.000 $.\",\n      \"O montante da dedução é reduzido se o total das despesas de arranque e organizacionais exceder 120.000 $.\",\n      \"Preservação do direito de utilizar perdas e créditos fiscais dos primeiros 3 anos, mesmo após uma mudança de proprietário.\",\n      \"Introdução de ajustamentos anuais à inflação para estes benefícios fiscais a partir de 2027.\"\n    ],\n    \"category\": [\n      \"Taxes\",\n      \"Economy\"\n    ]\n  }\n]"
    },
    {
      "timestamp": "2026-04-13T16:08:26.249Z",
      "source_url": "https://www.congress.gov/119/bills/s4207/BILLS-119s4207is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4207 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4207 To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``American Innovation Act of 2026''. SEC. 2. SIMPLIFICATION AND EXPANSION OF DEDUCTION FOR START-UP AND ORGANIZATIONAL EXPENDITURES. (a) In General.--Section 195 of the Internal Revenue Code of 1986 is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by striking all that precedes subsection (d) (as so redesignated) and inserting the following: ``SEC. 195. START-UP AND ORGANIZATIONAL EXPENDITURES. ``(a) Capitalization of Expenditures.--Except as otherwise provided in this section, no deduction shall be allowed for start-up or organizational expenditures. ``(b) Election To Deduct.-- ``(1) In general.--If a taxpayer elects the application of this subsection with respect to any active trade or business-- ``(A) the taxpayer shall be allowed a deduction for the taxable year in which such active trade or business begins in an amount equal to the lesser of-- ``(i) the aggregate amount of start-up and organizational expenditures paid or incurred in connection with such active trade or business, or ``(ii) $20,000, reduced (but not below zero) by the amount by which such aggregate amount exceeds $120,000, and ``(B) the remainder of such start-up and organizational expenditures shall be charged to capital account and allowed as an amortization deduction determined by amortizing such expenditures ratably over the 180-month period beginning with the month in which the active trade or business begins. ``(2) Application to organizational expenditures.--In the case of organizational expenditures with respect to any corporation or partnership, the active trade or business referred to in paragraph (1) means the first active trade or business carried on by such corporation or partnership. ``(3) Inflation adjustment.--In the case of any taxable year beginning after December 31, 2026, the $20,000 and $120,000 amounts in paragraph (1)(A)(ii) shall each be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000. ``(c) Allowance of Deduction Upon Liquidation or Disposition.-- ``(1) Liquidation of partnership or corporation.--If any partnership or corporation is completely liquidated by the taxpayer, any start-up or organizational expenditures paid or incurred in connection with such partnership or corporation which were not allowed as a deduction by reason of this section may be deducted to the extent allowable under section 165. ``(2) Disposition of trade or business.--If any trade or business is completely disposed of or discontinued by the taxpayer, any start-up expenditures paid or incurred in connection with such trade or business which were not allowed as a deduction by reason of this section (and not taken into account in connection with a liquidation to which paragraph (1) applies) may be deducted to the extent allowable under section 165. For purposes of this paragraph, in the case of any deduction allowed under subsection (b)(1) with respect to both start-up and organizational expenditures, the amount treated as so allowed with respect to start-up expenditures shall bear the same ratio to such deduction as the start-up expenditures taken into account in determining such deduction bears to the aggregate of the start-up and organizational expenditures so taken into account.''. (b) Organizational Expenditures.--Section 195(d) of such Code, as redesignated by subsection (a), is amended by adding at the end the following new paragraphs: ``(3) Organizational expenditures.--The term `organizational expenditures' means any expenditure which-- ``(A) is incident to the creation of a corporation or a partnership, ``(B) is chargeable to capital account, and ``(C) is of a character which, if expended incident to the creation of a corporation or a partnership having an ascertainable life, would be amortizable over such life. ``(4) Application to certain disregarded entities.--In the case of any entity with a single owner that is disregarded as an entity separate from its owner, this section shall be applied in the same manner as if such entity were a corporation.''. (c) Election.--Section 195(e)(2) of such Code, as redesignated by subsection (a), is amended to read as follows: ``(2) Partnerships and s corporations.--In the case of any partnership or S corporation, the election under subsection (b) shall be made (and this section shall be applied) at the entity level.''. (d) Conforming Amendments.-- (1)(A) Part VIII of subchapter B of chapter 1 is amended by striking section 248 of such Code (and by striking the item relating to such section in the table of sections of such part). (B) Section 170(b)(2)(D)(ii) of such Code is amended by striking ``(except section 248)''. (C) Section 312(n)(3) of such Code is amended by striking ``Sections 173 and 248'' and inserting ``Sections 173 and 195''. (D) Section 535(b)(3) of such Code is amended by striking ``(except section 248)''. (E) Section 545(b)(3) of such Code is amended by striking ``(except section 248)''. (F) Section 545(b)(4) of such Code is amended by striking ``(except section 248)''. (G) Section 834(c)(7) of such Code is amended by striking ``(except section 248)''. (H) Section 852(b)(2)(C) of such Code is amended by striking ``(except section 248)''. (I) Section 857(b)(2)(A) of such Code is amended by striking ``(except section 248)''. (J) Section 1363(b) of such Code is amended by adding ``and'' at the end of paragraph (2), by striking paragraph (3), and by redesignating paragraph (4) as paragraph (3). (K) Section 1375(b)(1)(B)(i) of such Code is amended by striking ``(other than the deduction allowed by section 248, relating to organization expenditures)''. (2)(A) Section 709 of such Code is amended to read as follows: ``SEC. 709. TREATMENT OF SYNDICATION FEES. ``No deduction shall be allowed under this chapter to a partnership or to any partner of the partnership for any amounts paid or incurred to promote the sale of (or to sell) an interest in the partnership.''. (B) The item relating to section 709 in the table of sections for part I of subchapter K of chapter 1 of such Code is amended to read as follows: ``Sec. 709. Treatment of syndication fees.''. (3) Section 1202(e)(2)(A) of such Code is amended by striking ``section 195(c)(1)(A)'' and inserting ``section 195(d)(1)(A)''. (4) The item relating to section 195 in the table of contents of part VI of subchapter B of chapter 1 of such Code is amended to read as follows: ``Sec. 195. Start-up and organizational expenditures.''. (e) Effective Date.--The amendments made by this section shall apply to expenditures paid or incurred in connection with active trades or businesses which begin in taxable years beginning after December 31, 2025. SEC. 3. PRESERVATION OF START-UP NET OPERATING LOSSES AND TAX CREDITS AFTER OWNERSHIP CHANGE. (a) Application to Net Operating Losses.--Section 382(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(4) Exception for start-up losses.-- ``(A) In general.--In the case of any net operating loss carryforward described in paragraph (1)(A) which arose in a start-up period taxable year, the amount of such net operating loss carryforward otherwise taken into account under such paragraph shall be reduced by the net start-up loss determined with respect to the trade or business referred to in subparagraph (B)(i) for such start-up period taxable year. ``(B) Start-up period taxable year.--The term `start-up period taxable year' means any taxable year of the old loss corporation which-- ``(i) begins before the close of the 3-year period beginning on the date on which any trade or business of such corporation begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof), and ``(ii) ends after January 31, 2026. ``(C) Net start-up loss.-- ``(i) In general.--The term `net start-up loss' means, with respect to any trade or business referred to in subparagraph (B)(i) for any start-up period taxable year, the amount which bears the same ratio (but not greater than 1) to the net operating loss carryforward which arose in such start-up period taxable year as-- ``(I) the net operating loss (if any) which would have been determined for such start-up period taxable year if only items of income, gain, deduction, and loss properly allocable to such trade or business were taken into account, bears to ``(II) the amount of the net operating loss determined for such start-up period taxable year. ``(ii) Special rule for last taxable year in start-up period.--In the case of any start- up period taxable year which ends after the close of the 3-year period described in subparagraph (B)(i) with respect to any trade or business, the net start-up loss with respect to such trade or business for such start-up period taxable year shall be the same proportion of such loss (determined without regard to this clause) as the proportion of such start-up period taxable year which is on or before the last day of such period. ``(D) Application to net operating loss arising in year of ownership change.--Subparagraph (A) shall apply to any net operating loss described in paragraph (1)(B) in the same manner as such subparagraph applies to net operating loss carryforwards described in paragraph (1)(A), but by only taking into account the amount of such net operating loss (and the amount of the net start-up loss) which is allocable under paragraph (1)(B) to the period described in such paragraph. Proper adjustment in the allocation of the net start-up loss under the preceding sentence shall be made in the case of a taxable year to which subparagraph (C)(ii) applies. ``(E) Application to taxable years which are start- up period taxable years with respect to more than 1 trade or business.--In the case of any net operating loss carryforward which arose in a taxable year which is a start-up period taxable year with respect to more than 1 trade or business-- ``(i) this paragraph shall be applied separately with respect to each such trade or business, and ``(ii) the aggregate reductions under subparagraph (A) shall not exceed such net operating loss carryforward. ``(F) Continuity of business requirement.--If the new loss corporation does not continue the trade or business referred to in subparagraph (B)(i) at all times during the 2-year period beginning on the change date, this paragraph shall not apply with respect to such trade or business. ``(G) Certain title 11 or similar cases.-- ``(i) Multiple ownership changes.--In the case of a 2nd ownership change to which subsection (l)(5)(D) applies, this paragraph shall not apply for purposes of determining the pre-change loss with respect to such 2nd ownership change. ``(ii) Certain insolvency transactions.--If subsection (l)(6) applies for purposes of determining the value of the old loss corporation under subsection (e), this paragraph shall not apply. ``(H) Not applicable to disallowed interest.--This paragraph shall not apply for purposes of applying the rules of paragraph (1) to the carryover of disallowed interest under paragraph (3). ``(I) Transition rule.--This paragraph shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (b) Application To Excess Credits.--Section 383 of such Code is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: ``(e) Exception for Start-Up Excess Credits.-- ``(1) In general.--In the case of any unused general business credit of the corporation under section 39 which arose in a start-up period taxable year, the amount of such unused general business credit otherwise taken into account under subsection (a)(2)(A) shall be reduced by the start-up excess credit determined with respect to any trade or business referred to in section 382(d)(4)(B)(i) for such start-up period taxable year. ``(2) Start-up period taxable year.--For purposes of this subsection, the term `start-up period taxable year' has the meaning given such term in section 382(d)(4)(B). ``(3) Start-up excess credit.--For purposes of this subsection, the term `start-up excess credit' means, with respect to any trade or business referred to in section 382(d)(4)(B)(i) for any start-up period taxable year, the amount which bears the same ratio to the unused general business credit which arose in such start-up period taxable year as-- ``(A) the amount of the general business credit which would have been determined for such start-up period taxable year if only credits properly allocable to such trade or business were taken into account, bears to ``(B) the amount of the general business credit determined for such start-up period taxable year. ``(4) Application of certain rules.--Rules similar to the rules of subparagraphs (C)(ii), (D), (E), and (F) of section 382(d)(4) shall apply for purposes of this subsection. ``(5) Transition rule.--This subsection shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years ending after January 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: American Innovation Act of 2026: Higher Tax Deductions for New Businesses\nSummary: This act increases financial support for entrepreneurs by allowing larger startup costs to be deducted from taxes in the first year. The new rules also protect tax credits for young companies when they are sold, making it easier to attract investors and grow the business.\nKey Points: Increases the immediate tax deduction for startup costs from $5,000 to $20,000., Allows full deduction of organizational expenses if the total amount does not exceed $120,000., Preserves the right to use losses and tax credits from the first 3 years even after a change in company ownership., Introduces annual inflation adjustments for these tax benefit amounts starting in 2027.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-04-13T15:44:36.982Z",
      "source_url": "https://www.congress.gov/119/bills/s4207/BILLS-119s4207is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4207 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4207 To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``American Innovation Act of 2026''. SEC. 2. SIMPLIFICATION AND EXPANSION OF DEDUCTION FOR START-UP AND ORGANIZATIONAL EXPENDITURES. (a) In General.--Section 195 of the Internal Revenue Code of 1986 is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by striking all that precedes subsection (d) (as so redesignated) and inserting the following: ``SEC. 195. START-UP AND ORGANIZATIONAL EXPENDITURES. ``(a) Capitalization of Expenditures.--Except as otherwise provided in this section, no deduction shall be allowed for start-up or organizational expenditures. ``(b) Election To Deduct.-- ``(1) In general.--If a taxpayer elects the application of this subsection with respect to any active trade or business-- ``(A) the taxpayer shall be allowed a deduction for the taxable year in which such active trade or business begins in an amount equal to the lesser of-- ``(i) the aggregate amount of start-up and organizational expenditures paid or incurred in connection with such active trade or business, or ``(ii) $20,000, reduced (but not below zero) by the amount by which such aggregate amount exceeds $120,000, and ``(B) the remainder of such start-up and organizational expenditures shall be charged to capital account and allowed as an amortization deduction determined by amortizing such expenditures ratably over the 180-month period beginning with the month in which the active trade or business begins. ``(2) Application to organizational expenditures.--In the case of organizational expenditures with respect to any corporation or partnership, the active trade or business referred to in paragraph (1) means the first active trade or business carried on by such corporation or partnership. ``(3) Inflation adjustment.--In the case of any taxable year beginning after December 31, 2026, the $20,000 and $120,000 amounts in paragraph (1)(A)(ii) shall each be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000. ``(c) Allowance of Deduction Upon Liquidation or Disposition.-- ``(1) Liquidation of partnership or corporation.--If any partnership or corporation is completely liquidated by the taxpayer, any start-up or organizational expenditures paid or incurred in connection with such partnership or corporation which were not allowed as a deduction by reason of this section may be deducted to the extent allowable under section 165. ``(2) Disposition of trade or business.--If any trade or business is completely disposed of or discontinued by the taxpayer, any start-up expenditures paid or incurred in connection with such trade or business which were not allowed as a deduction by reason of this section (and not taken into account in connection with a liquidation to which paragraph (1) applies) may be deducted to the extent allowable under section 165. For purposes of this paragraph, in the case of any deduction allowed under subsection (b)(1) with respect to both start-up and organizational expenditures, the amount treated as so allowed with respect to start-up expenditures shall bear the same ratio to such deduction as the start-up expenditures taken into account in determining such deduction bears to the aggregate of the start-up and organizational expenditures so taken into account.''. (b) Organizational Expenditures.--Section 195(d) of such Code, as redesignated by subsection (a), is amended by adding at the end the following new paragraphs: ``(3) Organizational expenditures.--The term `organizational expenditures' means any expenditure which-- ``(A) is incident to the creation of a corporation or a partnership, ``(B) is chargeable to capital account, and ``(C) is of a character which, if expended incident to the creation of a corporation or a partnership having an ascertainable life, would be amortizable over such life. ``(4) Application to certain disregarded entities.--In the case of any entity with a single owner that is disregarded as an entity separate from its owner, this section shall be applied in the same manner as if such entity were a corporation.''. (c) Election.--Section 195(e)(2) of such Code, as redesignated by subsection (a), is amended to read as follows: ``(2) Partnerships and s corporations.--In the case of any partnership or S corporation, the election under subsection (b) shall be made (and this section shall be applied) at the entity level.''. (d) Conforming Amendments.-- (1)(A) Part VIII of subchapter B of chapter 1 is amended by striking section 248 of such Code (and by striking the item relating to such section in the table of sections of such part). (B) Section 170(b)(2)(D)(ii) of such Code is amended by striking ``(except section 248)''. (C) Section 312(n)(3) of such Code is amended by striking ``Sections 173 and 248'' and inserting ``Sections 173 and 195''. (D) Section 535(b)(3) of such Code is amended by striking ``(except section 248)''. (E) Section 545(b)(3) of such Code is amended by striking ``(except section 248)''. (F) Section 545(b)(4) of such Code is amended by striking ``(except section 248)''. (G) Section 834(c)(7) of such Code is amended by striking ``(except section 248)''. (H) Section 852(b)(2)(C) of such Code is amended by striking ``(except section 248)''. (I) Section 857(b)(2)(A) of such Code is amended by striking ``(except section 248)''. (J) Section 1363(b) of such Code is amended by adding ``and'' at the end of paragraph (2), by striking paragraph (3), and by redesignating paragraph (4) as paragraph (3). (K) Section 1375(b)(1)(B)(i) of such Code is amended by striking ``(other than the deduction allowed by section 248, relating to organization expenditures)''. (2)(A) Section 709 of such Code is amended to read as follows: ``SEC. 709. TREATMENT OF SYNDICATION FEES. ``No deduction shall be allowed under this chapter to a partnership or to any partner of the partnership for any amounts paid or incurred to promote the sale of (or to sell) an interest in the partnership.''. (B) The item relating to section 709 in the table of sections for part I of subchapter K of chapter 1 of such Code is amended to read as follows: ``Sec. 709. Treatment of syndication fees.''. (3) Section 1202(e)(2)(A) of such Code is amended by striking ``section 195(c)(1)(A)'' and inserting ``section 195(d)(1)(A)''. (4) The item relating to section 195 in the table of contents of part VI of subchapter B of chapter 1 of such Code is amended to read as follows: ``Sec. 195. Start-up and organizational expenditures.''. (e) Effective Date.--The amendments made by this section shall apply to expenditures paid or incurred in connection with active trades or businesses which begin in taxable years beginning after December 31, 2025. SEC. 3. PRESERVATION OF START-UP NET OPERATING LOSSES AND TAX CREDITS AFTER OWNERSHIP CHANGE. (a) Application to Net Operating Losses.--Section 382(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(4) Exception for start-up losses.-- ``(A) In general.--In the case of any net operating loss carryforward described in paragraph (1)(A) which arose in a start-up period taxable year, the amount of such net operating loss carryforward otherwise taken into account under such paragraph shall be reduced by the net start-up loss determined with respect to the trade or business referred to in subparagraph (B)(i) for such start-up period taxable year. ``(B) Start-up period taxable year.--The term `start-up period taxable year' means any taxable year of the old loss corporation which-- ``(i) begins before the close of the 3-year period beginning on the date on which any trade or business of such corporation begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof), and ``(ii) ends after January 31, 2026. ``(C) Net start-up loss.-- ``(i) In general.--The term `net start-up loss' means, with respect to any trade or business referred to in subparagraph (B)(i) for any start-up period taxable year, the amount which bears the same ratio (but not greater than 1) to the net operating loss carryforward which arose in such start-up period taxable year as-- ``(I) the net operating loss (if any) which would have been determined for such start-up period taxable year if only items of income, gain, deduction, and loss properly allocable to such trade or business were taken into account, bears to ``(II) the amount of the net operating loss determined for such start-up period taxable year. ``(ii) Special rule for last taxable year in start-up period.--In the case of any start- up period taxable year which ends after the close of the 3-year period described in subparagraph (B)(i) with respect to any trade or business, the net start-up loss with respect to such trade or business for such start-up period taxable year shall be the same proportion of such loss (determined without regard to this clause) as the proportion of such start-up period taxable year which is on or before the last day of such period. ``(D) Application to net operating loss arising in year of ownership change.--Subparagraph (A) shall apply to any net operating loss described in paragraph (1)(B) in the same manner as such subparagraph applies to net operating loss carryforwards described in paragraph (1)(A), but by only taking into account the amount of such net operating loss (and the amount of the net start-up loss) which is allocable under paragraph (1)(B) to the period described in such paragraph. Proper adjustment in the allocation of the net start-up loss under the preceding sentence shall be made in the case of a taxable year to which subparagraph (C)(ii) applies. ``(E) Application to taxable years which are start- up period taxable years with respect to more than 1 trade or business.--In the case of any net operating loss carryforward which arose in a taxable year which is a start-up period taxable year with respect to more than 1 trade or business-- ``(i) this paragraph shall be applied separately with respect to each such trade or business, and ``(ii) the aggregate reductions under subparagraph (A) shall not exceed such net operating loss carryforward. ``(F) Continuity of business requirement.--If the new loss corporation does not continue the trade or business referred to in subparagraph (B)(i) at all times during the 2-year period beginning on the change date, this paragraph shall not apply with respect to such trade or business. ``(G) Certain title 11 or similar cases.-- ``(i) Multiple ownership changes.--In the case of a 2nd ownership change to which subsection (l)(5)(D) applies, this paragraph shall not apply for purposes of determining the pre-change loss with respect to such 2nd ownership change. ``(ii) Certain insolvency transactions.--If subsection (l)(6) applies for purposes of determining the value of the old loss corporation under subsection (e), this paragraph shall not apply. ``(H) Not applicable to disallowed interest.--This paragraph shall not apply for purposes of applying the rules of paragraph (1) to the carryover of disallowed interest under paragraph (3). ``(I) Transition rule.--This paragraph shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (b) Application To Excess Credits.--Section 383 of such Code is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: ``(e) Exception for Start-Up Excess Credits.-- ``(1) In general.--In the case of any unused general business credit of the corporation under section 39 which arose in a start-up period taxable year, the amount of such unused general business credit otherwise taken into account under subsection (a)(2)(A) shall be reduced by the start-up excess credit determined with respect to any trade or business referred to in section 382(d)(4)(B)(i) for such start-up period taxable year. ``(2) Start-up period taxable year.--For purposes of this subsection, the term `start-up period taxable year' has the meaning given such term in section 382(d)(4)(B). ``(3) Start-up excess credit.--For purposes of this subsection, the term `start-up excess credit' means, with respect to any trade or business referred to in section 382(d)(4)(B)(i) for any start-up period taxable year, the amount which bears the same ratio to the unused general business credit which arose in such start-up period taxable year as-- ``(A) the amount of the general business credit which would have been determined for such start-up period taxable year if only credits properly allocable to such trade or business were taken into account, bears to ``(B) the amount of the general business credit determined for such start-up period taxable year. ``(4) Application of certain rules.--Rules similar to the rules of subparagraphs (C)(ii), (D), (E), and (F) of section 382(d)(4) shall apply for purposes of this subsection. ``(5) Transition rule.--This subsection shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years ending after January 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Amerykańska Ustawa o Innowacjach 2026: Wyższe ulgi podatkowe dla nowych firm\",\n  \"pl_summary\": \"Ustawa zwiększa wsparcie finansowe dla osób zakładających firmy, pozwalając na odliczenie większych kosztów startowych od podatku już w pierwszym roku. Nowe przepisy chronią również ulgi podatkowe młodych firm w przypadku ich sprzedaży, co ułatwia pozyskiwanie inwestorów i rozwój biznesu.\",\n  \"pl_key_points\": [\n    \"Podniesienie kwoty natychmiastowego odliczenia kosztów rozpoczęcia działalności z 5 000 USD do 20 000 USD.\",\n    \"Możliwość pełnego odliczenia wydatków organizacyjnych, jeśli ich łączna suma nie przekracza 120 000 USD.\",\n    \"Zachowanie prawa do rozliczania strat i ulg z pierwszych 3 lat działalności nawet po zmianie właściciela firmy.\",\n    \"Wprowadzenie corocznej waloryzacji kwot ulg o wskaźnik inflacji, aby utrzymać ich realną wartość w przyszłości.\"\n  ],\n  \"eng_ai_title\": \"American Innovation Act of 2026: Higher Tax Deductions for New Businesses\",\n  \"eng_summary\": \"This act increases financial support for entrepreneurs by allowing larger startup costs to be deducted from taxes in the first year. The new rules also protect tax credits for young companies when they are sold, making it easier to attract investors and grow the business.\",\n  \"eng_key_points\": [\n    \"Increases the immediate tax deduction for startup costs from $5,000 to $20,000.\",\n    \"Allows full deduction of organizational expenses if the total amount does not exceed $120,000.\",\n    \"Preserves the right to use losses and tax credits from the first 3 years even after a change in company ownership.\",\n    \"Introduces annual inflation adjustments for these tax benefit amounts starting in 2027.\"\n  ],\n  \"de_ai_title\": \"Amerikanisches Innovationsgesetz 2026: Höhere Steuerabzüge für neue Unternehmen\",\n  \"de_summary\": \"Dieses Gesetz erhöht die finanzielle Unterstützung für Unternehmer, indem es ermöglicht, höhere Gründungskosten bereits im ersten Jahr von der Steuer abzusetzen. Die neuen Regeln schützen zudem Steuergutschriften junger Unternehmen bei einem Verkauf, was die Investorensuche erleichtert.\",\n  \"de_key_points\": [\n    \"Erhöhung des sofortigen Steuerabzugs für Gründungskosten von 5.000 $ auf 20.000 $.\",\n    \"Vollständiger Abzug von Organisationsausgaben möglich, sofern die Gesamtsumme 120.000 $ nicht überschreitet.\",\n    \"Erhalt des Rechts auf Verrechnung von Verlusten und Gutschriften aus den ersten 3 Jahren auch nach einem Eigentümerwechsel.\",\n    \"Einführung einer jährlichen Inflationsanpassung der Freibeträge ab dem Jahr 2027.\"\n  ],\n  \"fr_ai_title\": \"Loi sur l'innovation américaine de 2026 : Déductions fiscales accrues pour les nouvelles entreprises\",\n  \"fr_summary\": \"Cette loi renforce le soutien financier aux entrepreneurs en permettant de déduire des impôts des frais de démarrage plus importants dès la première année. Les nouvelles règles protègent également les crédits d'impôt des jeunes entreprises en cas de vente, facilitant ainsi l'attraction d'investisseurs.\",\n  \"fr_key_points\": [\n    \"Augmentation de la déduction fiscale immédiate pour les frais de démarrage de 5 000 $ à 20 000 $.\",\n    \"Déduction totale des frais d'organisation possible si le montant total ne dépasse pas 120 000 $.\",\n    \"Maintien du droit d'utiliser les pertes et crédits d'impôt des 3 premières années même après un changement de propriétaire.\",\n    \"Mise en place d'un ajustement annuel à l'inflation pour ces avantages fiscaux à partir de 2027.\"\n  ],\n  \"es_ai_title\": \"Ley de Innovación Estadounidense de 2026: Mayores deducciones fiscales para nuevas empresas\",\n  \"es_summary\": \"Esta ley aumenta el apoyo financiero a los emprendedores al permitir que se deduzcan mayores costos de inicio de los impuestos en el primer año. Las nuevas normas también protegen los créditos fiscales de las empresas jóvenes en caso de venta, facilitando la atracción de inversores.\",\n  \"es_key_points\": [\n    \"Aumento de la deducción fiscal inmediata por gastos de inicio de 5.000 $ a 20.000 $.\",\n    \"Deducción total de los gastos de organización si el importe total no supera los 120.000 $.\",\n    \"Preservación del derecho a utilizar pérdidas y créditos fiscales de los primeros 3 años incluso tras un cambio de dueño.\",\n    \"Introducción de ajustes anuales por inflación para estos beneficios fiscales a partir de 2027.\"\n  ],\n  \"it_ai_title\": \"Legge sull'innovazione americana del 2026: Maggiori deduzioni fiscali per le nuove imprese\",\n  \"it_summary\": \"Questa legge aumenta il sostegno finanziario agli imprenditori consentendo di dedurre dalle tasse costi di avvio più elevati nel primo anno. Le nuove norme proteggono anche i crediti d'imposta delle giovani imprese in caso di vendita, facilitando l'attrazione di investitori.\",\n  \"it_key_points\": [\n    \"Aumento della deduzione fiscale immediata per le spese di avvio da 5.000 $ a 20.000 $.\",\n    \"Deduzione totale delle spese organizzative se l'importo totale non supera i 120.000 $.\",\n    \"Mantenimento del diritto a utilizzare perdite e crediti d'imposta dei primi 3 anni anche dopo un cambio di proprietà.\",\n    \"Introduzione di adeguamenti annuali all'inflazione per queste agevolazioni fiscali a partire dal 2027.\"\n  ],\n  \"nl_ai_title\": \"Amerikaanse Innovatiewet van 2026: Hogere belastingaftrek voor nieuwe bedrijven\",\n  \"nl_summary\": \"Deze wet verhoogt de financiële steun voor ondernemers door grotere opstartkosten al in het eerste jaar aftrekbaar te maken van de belasting. De nieuwe regels beschermen ook belastingvoordelen van jonge bedrijven bij verkoop, wat het aantrekken van investeerders vergemakkelijkt.\",\n  \"nl_key_points\": [\n    \"Verhoging van de onmiddellijke belastingaftrek voor opstartkosten van $ 5.000 naar $ 20.000.\",\n    \"Volledige aftrek van organisatiekosten mogelijk als het totale bedrag niet hoger is dan $ 120.000.\",\n    \"Behoud van het recht om verliezen en belastingvoordelen uit de eerste 3 jaar te gebruiken, zelfs na een eigenaarwissel.\",\n    \"Invoering van jaarlijkse inflatiecorrecties voor deze belastingvoordelen vanaf 2027.\"\n  ],\n  \"pt_ai_title\": \"Lei da Inovação Americana de 2026: Maiores deduções fiscais para novas empresas\",\n  \"pt_summary\": \"Esta lei aumenta o apoio financeiro aos empresários, permitindo a dedução de maiores custos de arranque nos impostos logo no primeiro ano. As novas regras também protegem os créditos fiscais de empresas jovens em caso de venda, facilitando a atração de investidores.\",\n  \"pt_key_points\": [\n    \"Aumento da dedução fiscal imediata para custos de arranque de 5.000 $ para 20.000 $.\",\n    \"Dedução total de despesas organizacionais se o montante total não exceder 120.000 $.\",\n    \"Preservação do direito de utilizar perdas e créditos fiscais dos primeiros 3 anos, mesmo após uma mudança de proprietário.\",\n    \"Introdução de ajustamentos anuais à inflação para estes benefícios fiscais a partir de 2027.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\"]\n}"
    },
    {
      "timestamp": "2026-04-13T14:55:47.082Z",
      "source_url": "https://www.congress.gov/119/bills/s4207/BILLS-119s4207is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4207 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4207 To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``American Innovation Act of 2026''. SEC. 2. SIMPLIFICATION AND EXPANSION OF DEDUCTION FOR START-UP AND ORGANIZATIONAL EXPENDITURES. (a) In General.--Section 195 of the Internal Revenue Code of 1986 is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by striking all that precedes subsection (d) (as so redesignated) and inserting the following: ``SEC. 195. START-UP AND ORGANIZATIONAL EXPENDITURES. ``(a) Capitalization of Expenditures.--Except as otherwise provided in this section, no deduction shall be allowed for start-up or organizational expenditures. ``(b) Election To Deduct.-- ``(1) In general.--If a taxpayer elects the application of this subsection with respect to any active trade or business-- ``(A) the taxpayer shall be allowed a deduction for the taxable year in which such active trade or business begins in an amount equal to the lesser of-- ``(i) the aggregate amount of start-up and organizational expenditures paid or incurred in connection with such active trade or business, or ``(ii) $20,000, reduced (but not below zero) by the amount by which such aggregate amount exceeds $120,000, and ``(B) the remainder of such start-up and organizational expenditures shall be charged to capital account and allowed as an amortization deduction determined by amortizing such expenditures ratably over the 180-month period beginning with the month in which the active trade or business begins. ``(2) Application to organizational expenditures.--In the case of organizational expenditures with respect to any corporation or partnership, the active trade or business referred to in paragraph (1) means the first active trade or business carried on by such corporation or partnership. ``(3) Inflation adjustment.--In the case of any taxable year beginning after December 31, 2026, the $20,000 and $120,000 amounts in paragraph (1)(A)(ii) shall each be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000. ``(c) Allowance of Deduction Upon Liquidation or Disposition.-- ``(1) Liquidation of partnership or corporation.--If any partnership or corporation is completely liquidated by the taxpayer, any start-up or organizational expenditures paid or incurred in connection with such partnership or corporation which were not allowed as a deduction by reason of this section may be deducted to the extent allowable under section 165. ``(2) Disposition of trade or business.--If any trade or business is completely disposed of or discontinued by the taxpayer, any start-up expenditures paid or incurred in connection with such trade or business which were not allowed as a deduction by reason of this section (and not taken into account in connection with a liquidation to which paragraph (1) applies) may be deducted to the extent allowable under section 165. For purposes of this paragraph, in the case of any deduction allowed under subsection (b)(1) with respect to both start-up and organizational expenditures, the amount treated as so allowed with respect to start-up expenditures shall bear the same ratio to such deduction as the start-up expenditures taken into account in determining such deduction bears to the aggregate of the start-up and organizational expenditures so taken into account.''. (b) Organizational Expenditures.--Section 195(d) of such Code, as redesignated by subsection (a), is amended by adding at the end the following new paragraphs: ``(3) Organizational expenditures.--The term `organizational expenditures' means any expenditure which-- ``(A) is incident to the creation of a corporation or a partnership, ``(B) is chargeable to capital account, and ``(C) is of a character which, if expended incident to the creation of a corporation or a partnership having an ascertainable life, would be amortizable over such life. ``(4) Application to certain disregarded entities.--In the case of any entity with a single owner that is disregarded as an entity separate from its owner, this section shall be applied in the same manner as if such entity were a corporation.''. (c) Election.--Section 195(e)(2) of such Code, as redesignated by subsection (a), is amended to read as follows: ``(2) Partnerships and s corporations.--In the case of any partnership or S corporation, the election under subsection (b) shall be made (and this section shall be applied) at the entity level.''. (d) Conforming Amendments.-- (1)(A) Part VIII of subchapter B of chapter 1 is amended by striking section 248 of such Code (and by striking the item relating to such section in the table of sections of such part). (B) Section 170(b)(2)(D)(ii) of such Code is amended by striking ``(except section 248)''. (C) Section 312(n)(3) of such Code is amended by striking ``Sections 173 and 248'' and inserting ``Sections 173 and 195''. (D) Section 535(b)(3) of such Code is amended by striking ``(except section 248)''. (E) Section 545(b)(3) of such Code is amended by striking ``(except section 248)''. (F) Section 545(b)(4) of such Code is amended by striking ``(except section 248)''. (G) Section 834(c)(7) of such Code is amended by striking ``(except section 248)''. (H) Section 852(b)(2)(C) of such Code is amended by striking ``(except section 248)''. (I) Section 857(b)(2)(A) of such Code is amended by striking ``(except section 248)''. (J) Section 1363(b) of such Code is amended by adding ``and'' at the end of paragraph (2), by striking paragraph (3), and by redesignating paragraph (4) as paragraph (3). (K) Section 1375(b)(1)(B)(i) of such Code is amended by striking ``(other than the deduction allowed by section 248, relating to organization expenditures)''. (2)(A) Section 709 of such Code is amended to read as follows: ``SEC. 709. TREATMENT OF SYNDICATION FEES. ``No deduction shall be allowed under this chapter to a partnership or to any partner of the partnership for any amounts paid or incurred to promote the sale of (or to sell) an interest in the partnership.''. (B) The item relating to section 709 in the table of sections for part I of subchapter K of chapter 1 of such Code is amended to read as follows: ``Sec. 709. Treatment of syndication fees.''. (3) Section 1202(e)(2)(A) of such Code is amended by striking ``section 195(c)(1)(A)'' and inserting ``section 195(d)(1)(A)''. (4) The item relating to section 195 in the table of contents of part VI of subchapter B of chapter 1 of such Code is amended to read as follows: ``Sec. 195. Start-up and organizational expenditures.''. (e) Effective Date.--The amendments made by this section shall apply to expenditures paid or incurred in connection with active trades or businesses which begin in taxable years beginning after December 31, 2025. SEC. 3. PRESERVATION OF START-UP NET OPERATING LOSSES AND TAX CREDITS AFTER OWNERSHIP CHANGE. (a) Application to Net Operating Losses.--Section 382(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(4) Exception for start-up losses.-- ``(A) In general.--In the case of any net operating loss carryforward described in paragraph (1)(A) which arose in a start-up period taxable year, the amount of such net operating loss carryforward otherwise taken into account under such paragraph shall be reduced by the net start-up loss determined with respect to the trade or business referred to in subparagraph (B)(i) for such start-up period taxable year. ``(B) Start-up period taxable year.--The term `start-up period taxable year' means any taxable year of the old loss corporation which-- ``(i) begins before the close of the 3-year period beginning on the date on which any trade or business of such corporation begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof), and ``(ii) ends after January 31, 2026. ``(C) Net start-up loss.-- ``(i) In general.--The term `net start-up loss' means, with respect to any trade or business referred to in subparagraph (B)(i) for any start-up period taxable year, the amount which bears the same ratio (but not greater than 1) to the net operating loss carryforward which arose in such start-up period taxable year as-- ``(I) the net operating loss (if any) which would have been determined for such start-up period taxable year if only items of income, gain, deduction, and loss properly allocable to such trade or business were taken into account, bears to ``(II) the amount of the net operating loss determined for such start-up period taxable year. ``(ii) Special rule for last taxable year in start-up period.--In the case of any start- up period taxable year which ends after the close of the 3-year period described in subparagraph (B)(i) with respect to any trade or business, the net start-up loss with respect to such trade or business for such start-up period taxable year shall be the same proportion of such loss (determined without regard to this clause) as the proportion of such start-up period taxable year which is on or before the last day of such period. ``(D) Application to net operating loss arising in year of ownership change.--Subparagraph (A) shall apply to any net operating loss described in paragraph (1)(B) in the same manner as such subparagraph applies to net operating loss carryforwards described in paragraph (1)(A), but by only taking into account the amount of such net operating loss (and the amount of the net start-up loss) which is allocable under paragraph (1)(B) to the period described in such paragraph. Proper adjustment in the allocation of the net start-up loss under the preceding sentence shall be made in the case of a taxable year to which subparagraph (C)(ii) applies. ``(E) Application to taxable years which are start- up period taxable years with respect to more than 1 trade or business.--In the case of any net operating loss carryforward which arose in a taxable year which is a start-up period taxable year with respect to more than 1 trade or business-- ``(i) this paragraph shall be applied separately with respect to each such trade or business, and ``(ii) the aggregate reductions under subparagraph (A) shall not exceed such net operating loss carryforward. ``(F) Continuity of business requirement.--If the new loss corporation does not continue the trade or business referred to in subparagraph (B)(i) at all times during the 2-year period beginning on the change date, this paragraph shall not apply with respect to such trade or business. ``(G) Certain title 11 or similar cases.-- ``(i) Multiple ownership changes.--In the case of a 2nd ownership change to which subsection (l)(5)(D) applies, this paragraph shall not apply for purposes of determining the pre-change loss with respect to such 2nd ownership change. ``(ii) Certain insolvency transactions.--If subsection (l)(6) applies for purposes of determining the value of the old loss corporation under subsection (e), this paragraph shall not apply. ``(H) Not applicable to disallowed interest.--This paragraph shall not apply for purposes of applying the rules of paragraph (1) to the carryover of disallowed interest under paragraph (3). ``(I) Transition rule.--This paragraph shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (b) Application To Excess Credits.--Section 383 of such Code is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: ``(e) Exception for Start-Up Excess Credits.-- ``(1) In general.--In the case of any unused general business credit of the corporation under section 39 which arose in a start-up period taxable year, the amount of such unused general business credit otherwise taken into account under subsection (a)(2)(A) shall be reduced by the start-up excess credit determined with respect to any trade or business referred to in section 382(d)(4)(B)(i) for such start-up period taxable year. ``(2) Start-up period taxable year.--For purposes of this subsection, the term `start-up period taxable year' has the meaning given such term in section 382(d)(4)(B). ``(3) Start-up excess credit.--For purposes of this subsection, the term `start-up excess credit' means, with respect to any trade or business referred to in section 382(d)(4)(B)(i) for any start-up period taxable year, the amount which bears the same ratio to the unused general business credit which arose in such start-up period taxable year as-- ``(A) the amount of the general business credit which would have been determined for such start-up period taxable year if only credits properly allocable to such trade or business were taken into account, bears to ``(B) the amount of the general business credit determined for such start-up period taxable year. ``(4) Application of certain rules.--Rules similar to the rules of subparagraphs (C)(ii), (D), (E), and (F) of section 382(d)(4) shall apply for purposes of this subsection. ``(5) Transition rule.--This subsection shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years ending after January 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: American Innovation Act of 2026: Higher Tax Deductions for New Businesses\nSummary: This act increases financial support for entrepreneurs by allowing larger startup costs to be deducted from taxes in the first year. The new rules also protect tax credits for young companies when they are sold, making it easier to attract investors and grow the business.\nKey Points: Increases the immediate tax deduction for startup costs from $5,000 to $20,000., Allows full deduction of organizational expenses if the total amount does not exceed $120,000., Preserves the right to use losses and tax credits from the first 3 years even after a change in company ownership., Introduces annual inflation adjustments for these tax benefit amounts starting in 2027.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-04-13T14:23:05.444Z",
      "source_url": "https://www.congress.gov/119/bills/s4207/BILLS-119s4207is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4207 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4207 To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``American Innovation Act of 2026''. SEC. 2. SIMPLIFICATION AND EXPANSION OF DEDUCTION FOR START-UP AND ORGANIZATIONAL EXPENDITURES. (a) In General.--Section 195 of the Internal Revenue Code of 1986 is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by striking all that precedes subsection (d) (as so redesignated) and inserting the following: ``SEC. 195. START-UP AND ORGANIZATIONAL EXPENDITURES. ``(a) Capitalization of Expenditures.--Except as otherwise provided in this section, no deduction shall be allowed for start-up or organizational expenditures. ``(b) Election To Deduct.-- ``(1) In general.--If a taxpayer elects the application of this subsection with respect to any active trade or business-- ``(A) the taxpayer shall be allowed a deduction for the taxable year in which such active trade or business begins in an amount equal to the lesser of-- ``(i) the aggregate amount of start-up and organizational expenditures paid or incurred in connection with such active trade or business, or ``(ii) $20,000, reduced (but not below zero) by the amount by which such aggregate amount exceeds $120,000, and ``(B) the remainder of such start-up and organizational expenditures shall be charged to capital account and allowed as an amortization deduction determined by amortizing such expenditures ratably over the 180-month period beginning with the month in which the active trade or business begins. ``(2) Application to organizational expenditures.--In the case of organizational expenditures with respect to any corporation or partnership, the active trade or business referred to in paragraph (1) means the first active trade or business carried on by such corporation or partnership. ``(3) Inflation adjustment.--In the case of any taxable year beginning after December 31, 2026, the $20,000 and $120,000 amounts in paragraph (1)(A)(ii) shall each be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000. ``(c) Allowance of Deduction Upon Liquidation or Disposition.-- ``(1) Liquidation of partnership or corporation.--If any partnership or corporation is completely liquidated by the taxpayer, any start-up or organizational expenditures paid or incurred in connection with such partnership or corporation which were not allowed as a deduction by reason of this section may be deducted to the extent allowable under section 165. ``(2) Disposition of trade or business.--If any trade or business is completely disposed of or discontinued by the taxpayer, any start-up expenditures paid or incurred in connection with such trade or business which were not allowed as a deduction by reason of this section (and not taken into account in connection with a liquidation to which paragraph (1) applies) may be deducted to the extent allowable under section 165. For purposes of this paragraph, in the case of any deduction allowed under subsection (b)(1) with respect to both start-up and organizational expenditures, the amount treated as so allowed with respect to start-up expenditures shall bear the same ratio to such deduction as the start-up expenditures taken into account in determining such deduction bears to the aggregate of the start-up and organizational expenditures so taken into account.''. (b) Organizational Expenditures.--Section 195(d) of such Code, as redesignated by subsection (a), is amended by adding at the end the following new paragraphs: ``(3) Organizational expenditures.--The term `organizational expenditures' means any expenditure which-- ``(A) is incident to the creation of a corporation or a partnership, ``(B) is chargeable to capital account, and ``(C) is of a character which, if expended incident to the creation of a corporation or a partnership having an ascertainable life, would be amortizable over such life. ``(4) Application to certain disregarded entities.--In the case of any entity with a single owner that is disregarded as an entity separate from its owner, this section shall be applied in the same manner as if such entity were a corporation.''. (c) Election.--Section 195(e)(2) of such Code, as redesignated by subsection (a), is amended to read as follows: ``(2) Partnerships and s corporations.--In the case of any partnership or S corporation, the election under subsection (b) shall be made (and this section shall be applied) at the entity level.''. (d) Conforming Amendments.-- (1)(A) Part VIII of subchapter B of chapter 1 is amended by striking section 248 of such Code (and by striking the item relating to such section in the table of sections of such part). (B) Section 170(b)(2)(D)(ii) of such Code is amended by striking ``(except section 248)''. (C) Section 312(n)(3) of such Code is amended by striking ``Sections 173 and 248'' and inserting ``Sections 173 and 195''. (D) Section 535(b)(3) of such Code is amended by striking ``(except section 248)''. (E) Section 545(b)(3) of such Code is amended by striking ``(except section 248)''. (F) Section 545(b)(4) of such Code is amended by striking ``(except section 248)''. (G) Section 834(c)(7) of such Code is amended by striking ``(except section 248)''. (H) Section 852(b)(2)(C) of such Code is amended by striking ``(except section 248)''. (I) Section 857(b)(2)(A) of such Code is amended by striking ``(except section 248)''. (J) Section 1363(b) of such Code is amended by adding ``and'' at the end of paragraph (2), by striking paragraph (3), and by redesignating paragraph (4) as paragraph (3). (K) Section 1375(b)(1)(B)(i) of such Code is amended by striking ``(other than the deduction allowed by section 248, relating to organization expenditures)''. (2)(A) Section 709 of such Code is amended to read as follows: ``SEC. 709. TREATMENT OF SYNDICATION FEES. ``No deduction shall be allowed under this chapter to a partnership or to any partner of the partnership for any amounts paid or incurred to promote the sale of (or to sell) an interest in the partnership.''. (B) The item relating to section 709 in the table of sections for part I of subchapter K of chapter 1 of such Code is amended to read as follows: ``Sec. 709. Treatment of syndication fees.''. (3) Section 1202(e)(2)(A) of such Code is amended by striking ``section 195(c)(1)(A)'' and inserting ``section 195(d)(1)(A)''. (4) The item relating to section 195 in the table of contents of part VI of subchapter B of chapter 1 of such Code is amended to read as follows: ``Sec. 195. Start-up and organizational expenditures.''. (e) Effective Date.--The amendments made by this section shall apply to expenditures paid or incurred in connection with active trades or businesses which begin in taxable years beginning after December 31, 2025. SEC. 3. PRESERVATION OF START-UP NET OPERATING LOSSES AND TAX CREDITS AFTER OWNERSHIP CHANGE. (a) Application to Net Operating Losses.--Section 382(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(4) Exception for start-up losses.-- ``(A) In general.--In the case of any net operating loss carryforward described in paragraph (1)(A) which arose in a start-up period taxable year, the amount of such net operating loss carryforward otherwise taken into account under such paragraph shall be reduced by the net start-up loss determined with respect to the trade or business referred to in subparagraph (B)(i) for such start-up period taxable year. ``(B) Start-up period taxable year.--The term `start-up period taxable year' means any taxable year of the old loss corporation which-- ``(i) begins before the close of the 3-year period beginning on the date on which any trade or business of such corporation begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof), and ``(ii) ends after January 31, 2026. ``(C) Net start-up loss.-- ``(i) In general.--The term `net start-up loss' means, with respect to any trade or business referred to in subparagraph (B)(i) for any start-up period taxable year, the amount which bears the same ratio (but not greater than 1) to the net operating loss carryforward which arose in such start-up period taxable year as-- ``(I) the net operating loss (if any) which would have been determined for such start-up period taxable year if only items of income, gain, deduction, and loss properly allocable to such trade or business were taken into account, bears to ``(II) the amount of the net operating loss determined for such start-up period taxable year. ``(ii) Special rule for last taxable year in start-up period.--In the case of any start- up period taxable year which ends after the close of the 3-year period described in subparagraph (B)(i) with respect to any trade or business, the net start-up loss with respect to such trade or business for such start-up period taxable year shall be the same proportion of such loss (determined without regard to this clause) as the proportion of such start-up period taxable year which is on or before the last day of such period. ``(D) Application to net operating loss arising in year of ownership change.--Subparagraph (A) shall apply to any net operating loss described in paragraph (1)(B) in the same manner as such subparagraph applies to net operating loss carryforwards described in paragraph (1)(A), but by only taking into account the amount of such net operating loss (and the amount of the net start-up loss) which is allocable under paragraph (1)(B) to the period described in such paragraph. Proper adjustment in the allocation of the net start-up loss under the preceding sentence shall be made in the case of a taxable year to which subparagraph (C)(ii) applies. ``(E) Application to taxable years which are start- up period taxable years with respect to more than 1 trade or business.--In the case of any net operating loss carryforward which arose in a taxable year which is a start-up period taxable year with respect to more than 1 trade or business-- ``(i) this paragraph shall be applied separately with respect to each such trade or business, and ``(ii) the aggregate reductions under subparagraph (A) shall not exceed such net operating loss carryforward. ``(F) Continuity of business requirement.--If the new loss corporation does not continue the trade or business referred to in subparagraph (B)(i) at all times during the 2-year period beginning on the change date, this paragraph shall not apply with respect to such trade or business. ``(G) Certain title 11 or similar cases.-- ``(i) Multiple ownership changes.--In the case of a 2nd ownership change to which subsection (l)(5)(D) applies, this paragraph shall not apply for purposes of determining the pre-change loss with respect to such 2nd ownership change. ``(ii) Certain insolvency transactions.--If subsection (l)(6) applies for purposes of determining the value of the old loss corporation under subsection (e), this paragraph shall not apply. ``(H) Not applicable to disallowed interest.--This paragraph shall not apply for purposes of applying the rules of paragraph (1) to the carryover of disallowed interest under paragraph (3). ``(I) Transition rule.--This paragraph shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (b) Application To Excess Credits.--Section 383 of such Code is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: ``(e) Exception for Start-Up Excess Credits.-- ``(1) In general.--In the case of any unused general business credit of the corporation under section 39 which arose in a start-up period taxable year, the amount of such unused general business credit otherwise taken into account under subsection (a)(2)(A) shall be reduced by the start-up excess credit determined with respect to any trade or business referred to in section 382(d)(4)(B)(i) for such start-up period taxable year. ``(2) Start-up period taxable year.--For purposes of this subsection, the term `start-up period taxable year' has the meaning given such term in section 382(d)(4)(B). ``(3) Start-up excess credit.--For purposes of this subsection, the term `start-up excess credit' means, with respect to any trade or business referred to in section 382(d)(4)(B)(i) for any start-up period taxable year, the amount which bears the same ratio to the unused general business credit which arose in such start-up period taxable year as-- ``(A) the amount of the general business credit which would have been determined for such start-up period taxable year if only credits properly allocable to such trade or business were taken into account, bears to ``(B) the amount of the general business credit determined for such start-up period taxable year. ``(4) Application of certain rules.--Rules similar to the rules of subparagraphs (C)(ii), (D), (E), and (F) of section 382(d)(4) shall apply for purposes of this subsection. ``(5) Transition rule.--This subsection shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years ending after January 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Amerykańska Ustawa o Innowacjach 2026: Wyższe ulgi podatkowe dla nowych firm\",\n  \"pl_summary\": \"Ustawa zwiększa wsparcie finansowe dla osób zakładających firmy, pozwalając na odliczenie większych kosztów startowych od podatku już w pierwszym roku. Nowe przepisy chronią również ulgi podatkowe młodych firm w przypadku ich sprzedaży, co ułatwia pozyskiwanie inwestorów i rozwój biznesu.\",\n  \"pl_key_points\": [\n    \"Podniesienie kwoty natychmiastowego odliczenia kosztów rozpoczęcia działalności z 5 000 USD do 20 000 USD.\",\n    \"Możliwość pełnego odliczenia wydatków organizacyjnych, jeśli ich łączna suma nie przekracza 120 000 USD.\",\n    \"Zachowanie prawa do rozliczania strat i ulg z pierwszych 3 lat działalności nawet po zmianie właściciela firmy.\",\n    \"Wprowadzenie corocznej waloryzacji kwot ulg o wskaźnik inflacji, aby utrzymać ich realną wartość w przyszłości.\"\n  ],\n  \"eng_ai_title\": \"American Innovation Act of 2026: Higher Tax Deductions for New Businesses\",\n  \"eng_summary\": \"This act increases financial support for entrepreneurs by allowing larger startup costs to be deducted from taxes in the first year. The new rules also protect tax credits for young companies when they are sold, making it easier to attract investors and grow the business.\",\n  \"eng_key_points\": [\n    \"Increases the immediate tax deduction for startup costs from $5,000 to $20,000.\",\n    \"Allows full deduction of organizational expenses if the total amount does not exceed $120,000.\",\n    \"Preserves the right to use losses and tax credits from the first 3 years even after a change in company ownership.\",\n    \"Introduces annual inflation adjustments for these tax benefit amounts starting in 2027.\"\n  ],\n  \"de_ai_title\": \"Amerikanisches Innovationsgesetz 2026: Höhere Steuerabzüge für neue Unternehmen\",\n  \"de_summary\": \"Dieses Gesetz erhöht die finanzielle Unterstützung für Unternehmer, indem es ermöglicht, höhere Gründungskosten bereits im ersten Jahr von der Steuer abzusetzen. Die neuen Regeln schützen zudem Steuergutschriften junger Unternehmen bei einem Verkauf, was die Investorensuche erleichtert.\",\n  \"de_key_points\": [\n    \"Erhöhung des sofortigen Steuerabzugs für Gründungskosten von 5.000 $ auf 20.000 $.\",\n    \"Vollständiger Abzug von Organisationsausgaben möglich, sofern die Gesamtsumme 120.000 $ nicht überschreitet.\",\n    \"Erhalt des Rechts auf Verrechnung von Verlusten und Gutschriften aus den ersten 3 Jahren auch nach einem Eigentümerwechsel.\",\n    \"Einführung einer jährlichen Inflationsanpassung der Freibeträge ab dem Jahr 2027.\"\n  ],\n  \"fr_ai_title\": \"Loi sur l'innovation américaine de 2026 : Déductions fiscales accrues pour les nouvelles entreprises\",\n  \"fr_summary\": \"Cette loi renforce le soutien financier aux entrepreneurs en permettant de déduire des impôts des frais de démarrage plus importants dès la première année. Les nouvelles règles protègent également les crédits d'impôt des jeunes entreprises en cas de vente, facilitant ainsi l'attraction d'investisseurs.\",\n  \"fr_key_points\": [\n    \"Augmentation de la déduction fiscale immédiate pour les frais de démarrage de 5 000 $ à 20 000 $.\",\n    \"Déduction totale des frais d'organisation possible si le montant total ne dépasse pas 120 000 $.\",\n    \"Maintien du droit d'utiliser les pertes et crédits d'impôt des 3 premières années même après un changement de propriétaire.\",\n    \"Mise en place d'un ajustement annuel à l'inflation pour ces avantages fiscaux à partir de 2027.\"\n  ],\n  \"es_ai_title\": \"Ley de Innovación Estadounidense de 2026: Mayores deducciones fiscales para nuevas empresas\",\n  \"es_summary\": \"Esta ley aumenta el apoyo financiero a los emprendedores al permitir que se deduzcan mayores costos de inicio de los impuestos en el primer año. Las nuevas normas también protegen los créditos fiscales de las empresas jóvenes en caso de venta, facilitando la atracción de inversores.\",\n  \"es_key_points\": [\n    \"Aumento de la deducción fiscal inmediata por gastos de inicio de 5.000 $ a 20.000 $.\",\n    \"Deducción total de los gastos de organización si el importe total no supera los 120.000 $.\",\n    \"Preservación del derecho a utilizar pérdidas y créditos fiscales de los primeros 3 años incluso tras un cambio de dueño.\",\n    \"Introducción de ajustes anuales por inflación para estos beneficios fiscales a partir de 2027.\"\n  ],\n  \"it_ai_title\": \"Legge sull'innovazione americana del 2026: Maggiori deduzioni fiscali per le nuove imprese\",\n  \"it_summary\": \"Questa legge aumenta il sostegno finanziario agli imprenditori consentendo di dedurre dalle tasse costi di avvio più elevati nel primo anno. Le nuove norme proteggono anche i crediti d'imposta delle giovani imprese in caso di vendita, facilitando l'attrazione di investitori.\",\n  \"it_key_points\": [\n    \"Aumento della deduzione fiscale immediata per le spese di avvio da 5.000 $ a 20.000 $.\",\n    \"Deduzione totale delle spese organizzative se l'importo totale non supera i 120.000 $.\",\n    \"Mantenimento del diritto a utilizzare perdite e crediti d'imposta dei primi 3 anni anche dopo un cambio di proprietà.\",\n    \"Introduzione di adeguamenti annuali all'inflazione per queste agevolazioni fiscali a partire dal 2027.\"\n  ],\n  \"nl_ai_title\": \"Amerikaanse Innovatiewet van 2026: Hogere belastingaftrek voor nieuwe bedrijven\",\n  \"nl_summary\": \"Deze wet verhoogt de financiële steun voor ondernemers door grotere opstartkosten al in het eerste jaar aftrekbaar te maken van de belasting. De nieuwe regels beschermen ook belastingvoordelen van jonge bedrijven bij verkoop, wat het aantrekken van investeerders vergemakkelijkt.\",\n  \"nl_key_points\": [\n    \"Verhoging van de onmiddellijke belastingaftrek voor opstartkosten van $ 5.000 naar $ 20.000.\",\n    \"Volledige aftrek van organisatiekosten mogelijk als het totale bedrag niet hoger is dan $ 120.000.\",\n    \"Behoud van het recht om verliezen en belastingvoordelen uit de eerste 3 jaar te gebruiken, zelfs na een eigenaarwissel.\",\n    \"Invoering van jaarlijkse inflatiecorrecties voor deze belastingvoordelen vanaf 2027.\"\n  ],\n  \"pt_ai_title\": \"Lei da Inovação Americana de 2026: Maiores deduções fiscais para novas empresas\",\n  \"pt_summary\": \"Esta lei aumenta o apoio financeiro aos empresários, permitindo a dedução de maiores custos de arranque nos impostos logo no primeiro ano. As novas regras também protegem os créditos fiscais de empresas jovens em caso de venda, facilitando a atração de investidores.\",\n  \"pt_key_points\": [\n    \"Aumento da dedução fiscal imediata para custos de arranque de 5.000 $ para 20.000 $.\",\n    \"Dedução total de despesas organizacionais se o montante total não exceder 120.000 $.\",\n    \"Preservação do direito de utilizar perdas e créditos fiscais dos primeiros 3 anos, mesmo após uma mudança de proprietário.\",\n    \"Introdução de ajustamentos anuais à inflação para estes benefícios fiscais a partir de 2027.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\"]\n}"
    },
    {
      "timestamp": "2026-04-13T14:23:00.790Z",
      "source_url": "https://www.congress.gov/119/bills/s4207/BILLS-119s4207is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4207 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4207 To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``American Innovation Act of 2026''. SEC. 2. SIMPLIFICATION AND EXPANSION OF DEDUCTION FOR START-UP AND ORGANIZATIONAL EXPENDITURES. (a) In General.--Section 195 of the Internal Revenue Code of 1986 is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by striking all that precedes subsection (d) (as so redesignated) and inserting the following: ``SEC. 195. START-UP AND ORGANIZATIONAL EXPENDITURES. ``(a) Capitalization of Expenditures.--Except as otherwise provided in this section, no deduction shall be allowed for start-up or organizational expenditures. ``(b) Election To Deduct.-- ``(1) In general.--If a taxpayer elects the application of this subsection with respect to any active trade or business-- ``(A) the taxpayer shall be allowed a deduction for the taxable year in which such active trade or business begins in an amount equal to the lesser of-- ``(i) the aggregate amount of start-up and organizational expenditures paid or incurred in connection with such active trade or business, or ``(ii) $20,000, reduced (but not below zero) by the amount by which such aggregate amount exceeds $120,000, and ``(B) the remainder of such start-up and organizational expenditures shall be charged to capital account and allowed as an amortization deduction determined by amortizing such expenditures ratably over the 180-month period beginning with the month in which the active trade or business begins. ``(2) Application to organizational expenditures.--In the case of organizational expenditures with respect to any corporation or partnership, the active trade or business referred to in paragraph (1) means the first active trade or business carried on by such corporation or partnership. ``(3) Inflation adjustment.--In the case of any taxable year beginning after December 31, 2026, the $20,000 and $120,000 amounts in paragraph (1)(A)(ii) shall each be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000. ``(c) Allowance of Deduction Upon Liquidation or Disposition.-- ``(1) Liquidation of partnership or corporation.--If any partnership or corporation is completely liquidated by the taxpayer, any start-up or organizational expenditures paid or incurred in connection with such partnership or corporation which were not allowed as a deduction by reason of this section may be deducted to the extent allowable under section 165. ``(2) Disposition of trade or business.--If any trade or business is completely disposed of or discontinued by the taxpayer, any start-up expenditures paid or incurred in connection with such trade or business which were not allowed as a deduction by reason of this section (and not taken into account in connection with a liquidation to which paragraph (1) applies) may be deducted to the extent allowable under section 165. For purposes of this paragraph, in the case of any deduction allowed under subsection (b)(1) with respect to both start-up and organizational expenditures, the amount treated as so allowed with respect to start-up expenditures shall bear the same ratio to such deduction as the start-up expenditures taken into account in determining such deduction bears to the aggregate of the start-up and organizational expenditures so taken into account.''. (b) Organizational Expenditures.--Section 195(d) of such Code, as redesignated by subsection (a), is amended by adding at the end the following new paragraphs: ``(3) Organizational expenditures.--The term `organizational expenditures' means any expenditure which-- ``(A) is incident to the creation of a corporation or a partnership, ``(B) is chargeable to capital account, and ``(C) is of a character which, if expended incident to the creation of a corporation or a partnership having an ascertainable life, would be amortizable over such life. ``(4) Application to certain disregarded entities.--In the case of any entity with a single owner that is disregarded as an entity separate from its owner, this section shall be applied in the same manner as if such entity were a corporation.''. (c) Election.--Section 195(e)(2) of such Code, as redesignated by subsection (a), is amended to read as follows: ``(2) Partnerships and s corporations.--In the case of any partnership or S corporation, the election under subsection (b) shall be made (and this section shall be applied) at the entity level.''. (d) Conforming Amendments.-- (1)(A) Part VIII of subchapter B of chapter 1 is amended by striking section 248 of such Code (and by striking the item relating to such section in the table of sections of such part). (B) Section 170(b)(2)(D)(ii) of such Code is amended by striking ``(except section 248)''. (C) Section 312(n)(3) of such Code is amended by striking ``Sections 173 and 248'' and inserting ``Sections 173 and 195''. (D) Section 535(b)(3) of such Code is amended by striking ``(except section 248)''. (E) Section 545(b)(3) of such Code is amended by striking ``(except section 248)''. (F) Section 545(b)(4) of such Code is amended by striking ``(except section 248)''. (G) Section 834(c)(7) of such Code is amended by striking ``(except section 248)''. (H) Section 852(b)(2)(C) of such Code is amended by striking ``(except section 248)''. (I) Section 857(b)(2)(A) of such Code is amended by striking ``(except section 248)''. (J) Section 1363(b) of such Code is amended by adding ``and'' at the end of paragraph (2), by striking paragraph (3), and by redesignating paragraph (4) as paragraph (3). (K) Section 1375(b)(1)(B)(i) of such Code is amended by striking ``(other than the deduction allowed by section 248, relating to organization expenditures)''. (2)(A) Section 709 of such Code is amended to read as follows: ``SEC. 709. TREATMENT OF SYNDICATION FEES. ``No deduction shall be allowed under this chapter to a partnership or to any partner of the partnership for any amounts paid or incurred to promote the sale of (or to sell) an interest in the partnership.''. (B) The item relating to section 709 in the table of sections for part I of subchapter K of chapter 1 of such Code is amended to read as follows: ``Sec. 709. Treatment of syndication fees.''. (3) Section 1202(e)(2)(A) of such Code is amended by striking ``section 195(c)(1)(A)'' and inserting ``section 195(d)(1)(A)''. (4) The item relating to section 195 in the table of contents of part VI of subchapter B of chapter 1 of such Code is amended to read as follows: ``Sec. 195. Start-up and organizational expenditures.''. (e) Effective Date.--The amendments made by this section shall apply to expenditures paid or incurred in connection with active trades or businesses which begin in taxable years beginning after December 31, 2025. SEC. 3. PRESERVATION OF START-UP NET OPERATING LOSSES AND TAX CREDITS AFTER OWNERSHIP CHANGE. (a) Application to Net Operating Losses.--Section 382(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(4) Exception for start-up losses.-- ``(A) In general.--In the case of any net operating loss carryforward described in paragraph (1)(A) which arose in a start-up period taxable year, the amount of such net operating loss carryforward otherwise taken into account under such paragraph shall be reduced by the net start-up loss determined with respect to the trade or business referred to in subparagraph (B)(i) for such start-up period taxable year. ``(B) Start-up period taxable year.--The term `start-up period taxable year' means any taxable year of the old loss corporation which-- ``(i) begins before the close of the 3-year period beginning on the date on which any trade or business of such corporation begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof), and ``(ii) ends after January 31, 2026. ``(C) Net start-up loss.-- ``(i) In general.--The term `net start-up loss' means, with respect to any trade or business referred to in subparagraph (B)(i) for any start-up period taxable year, the amount which bears the same ratio (but not greater than 1) to the net operating loss carryforward which arose in such start-up period taxable year as-- ``(I) the net operating loss (if any) which would have been determined for such start-up period taxable year if only items of income, gain, deduction, and loss properly allocable to such trade or business were taken into account, bears to ``(II) the amount of the net operating loss determined for such start-up period taxable year. ``(ii) Special rule for last taxable year in start-up period.--In the case of any start- up period taxable year which ends after the close of the 3-year period described in subparagraph (B)(i) with respect to any trade or business, the net start-up loss with respect to such trade or business for such start-up period taxable year shall be the same proportion of such loss (determined without regard to this clause) as the proportion of such start-up period taxable year which is on or before the last day of such period. ``(D) Application to net operating loss arising in year of ownership change.--Subparagraph (A) shall apply to any net operating loss described in paragraph (1)(B) in the same manner as such subparagraph applies to net operating loss carryforwards described in paragraph (1)(A), but by only taking into account the amount of such net operating loss (and the amount of the net start-up loss) which is allocable under paragraph (1)(B) to the period described in such paragraph. Proper adjustment in the allocation of the net start-up loss under the preceding sentence shall be made in the case of a taxable year to which subparagraph (C)(ii) applies. ``(E) Application to taxable years which are start- up period taxable years with respect to more than 1 trade or business.--In the case of any net operating loss carryforward which arose in a taxable year which is a start-up period taxable year with respect to more than 1 trade or business-- ``(i) this paragraph shall be applied separately with respect to each such trade or business, and ``(ii) the aggregate reductions under subparagraph (A) shall not exceed such net operating loss carryforward. ``(F) Continuity of business requirement.--If the new loss corporation does not continue the trade or business referred to in subparagraph (B)(i) at all times during the 2-year period beginning on the change date, this paragraph shall not apply with respect to such trade or business. ``(G) Certain title 11 or similar cases.-- ``(i) Multiple ownership changes.--In the case of a 2nd ownership change to which subsection (l)(5)(D) applies, this paragraph shall not apply for purposes of determining the pre-change loss with respect to such 2nd ownership change. ``(ii) Certain insolvency transactions.--If subsection (l)(6) applies for purposes of determining the value of the old loss corporation under subsection (e), this paragraph shall not apply. ``(H) Not applicable to disallowed interest.--This paragraph shall not apply for purposes of applying the rules of paragraph (1) to the carryover of disallowed interest under paragraph (3). ``(I) Transition rule.--This paragraph shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (b) Application To Excess Credits.--Section 383 of such Code is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: ``(e) Exception for Start-Up Excess Credits.-- ``(1) In general.--In the case of any unused general business credit of the corporation under section 39 which arose in a start-up period taxable year, the amount of such unused general business credit otherwise taken into account under subsection (a)(2)(A) shall be reduced by the start-up excess credit determined with respect to any trade or business referred to in section 382(d)(4)(B)(i) for such start-up period taxable year. ``(2) Start-up period taxable year.--For purposes of this subsection, the term `start-up period taxable year' has the meaning given such term in section 382(d)(4)(B). ``(3) Start-up excess credit.--For purposes of this subsection, the term `start-up excess credit' means, with respect to any trade or business referred to in section 382(d)(4)(B)(i) for any start-up period taxable year, the amount which bears the same ratio to the unused general business credit which arose in such start-up period taxable year as-- ``(A) the amount of the general business credit which would have been determined for such start-up period taxable year if only credits properly allocable to such trade or business were taken into account, bears to ``(B) the amount of the general business credit determined for such start-up period taxable year. ``(4) Application of certain rules.--Rules similar to the rules of subparagraphs (C)(ii), (D), (E), and (F) of section 382(d)(4) shall apply for purposes of this subsection. ``(5) Transition rule.--This subsection shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years ending after January 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Amerykańska Ustawa o Innowacjach 2026: Większe ulgi podatkowe dla nowych firm\",\n  \"pl_summary\": \"Ustawa ułatwia zakładanie nowych firm poprzez znaczne zwiększenie kwoty wydatków na start, którą można odliczyć od podatku już w pierwszym roku. Chroni ona również wypracowane ulgi i straty podatkowe młodych przedsiębiorstw w przypadku zmiany właściciela, co ułatwia pozyskiwanie inwestorów.\",\n  \"pl_key_points\": [\n    \"Zwiększenie natychmiastowego odliczenia kosztów rozpoczęcia działalności z 5 000 USD do 20 000 USD.\",\n    \"Podniesienie progu wydatków kwalifikujących do pełnej ulgi do 120 000 USD.\",\n    \"Ochrona ulg i strat podatkowych przed utratą w przypadku sprzedaży firmy lub wejścia nowego inwestora w ciągu pierwszych 3 lat.\",\n    \"Wprowadzenie automatycznej waloryzacji kwot ulg o wskaźnik inflacji od 2027 roku.\"\n  ],\n  \"eng_ai_title\": \"American Innovation Act of 2026: Tax Breaks for New Businesses\",\n  \"eng_summary\": \"This act makes it easier to start a business by significantly increasing the tax deduction for initial costs in the first year. It also ensures that young companies keep their tax benefits and credits even if they are sold or gain new investors, encouraging growth.\",\n  \"eng_key_points\": [\n    \"Increases the immediate tax deduction for start-up costs from $5,000 to $20,000.\",\n    \"Raises the phase-out threshold for these deductions to $120,000 to help more businesses.\",\n    \"Allows new owners to keep using tax losses and credits generated during the first 3 years of a business.\",\n    \"Adds annual inflation adjustments to tax benefit amounts starting after 2026.\"\n  ],\n  \"de_ai_title\": \"American Innovation Act 2026: Steuererleichterungen für Unternehmensgründer\",\n  \"de_summary\": \"Dieses Gesetz erleichtert die Gründung neuer Unternehmen, indem es den steuerlichen Abzug für Gründungskosten im ersten Jahr deutlich erhöht. Zudem bleiben Steuervorteile und Verlagsfortführungen junger Firmen auch bei einem Eigentümerwechsel erhalten, was Investitionen fördert.\",\n  \"de_key_points\": [\n    \"Erhöhung des sofortigen Steuerabzugs für Gründungskosten von 5.000 USD auf 20.000 USD.\",\n    \"Anhebung der Obergrenze für diese Abzüge auf 120.000 USD.\",\n    \"Schutz von Steuerverlusten und Gutschriften vor dem Verfall bei Eigentümerwechsel in den ersten 3 Jahren.\",\n    \"Einführung einer automatischen Inflationsanpassung der Freibeträge ab dem Jahr 2027.\"\n  ],\n  \"fr_ai_title\": \"Loi sur l'innovation américaine 2026 : Allégements fiscaux pour les start-ups\",\n  \"fr_summary\": \"Cette loi facilite la création d'entreprises en augmentant considérablement la déduction fiscale pour les frais de démarrage dès la première année. Elle protège également les avantages fiscaux des jeunes entreprises en cas de changement de propriétaire, facilitant ainsi l'arrivée d'investisseurs.\",\n  \"fr_key_points\": [\n    \"Augmentation de la déduction fiscale immédiate pour les frais de démarrage de 5 000 USD à 20 000 USD.\",\n    \"Relèvement du seuil de réduction de la déduction à 120 000 USD de dépenses totales.\",\n    \"Préservation des pertes fiscales et des crédits d'impôt lors d'une vente d'entreprise durant les 3 premières années.\",\n    \"Indexation automatique des montants de déduction sur l'inflation à partir de 2027.\"\n  ],\n  \"es_ai_title\": \"Ley de Innovación Estadounidense de 2026: Incentivos para nuevas empresas\",\n  \"es_summary\": \"Esta ley facilita la apertura de negocios al aumentar significativamente la deducción de impuestos por gastos iniciales en el primer año. También protege los beneficios y pérdidas fiscales de las empresas jóvenes si cambian de dueño, lo que facilita atraer inversiones.\",\n  \"es_key_points\": [\n    \"Aumento de la deducción fiscal inmediata para gastos de inicio de 5.000 USD a 20.000 USD.\",\n    \"Elevación del umbral de gastos totales para calificar a la deducción hasta los 120.000 USD.\",\n    \"Protección de las pérdidas fiscales y créditos para que no se pierdan tras un cambio de propiedad en los primeros 3 años.\",\n    \"Ajuste automático de los montos de los beneficios según la inflación a partir de 2027.\"\n  ],\n  \"it_ai_title\": \"Legge sull'innovazione americana 2026: Agevolazioni fiscali per nuove imprese\",\n  \"it_summary\": \"Questa legge facilita l'avvio di nuove attività aumentando significativamente la deduzione fiscale per le spese iniziali nel primo anno. Protegge inoltre i benefici fiscali delle giovani imprese in caso di cambio di proprietà, favorendo l'ingresso di nuovi investitori.\",\n  \"it_key_points\": [\n    \"Incremento della deduzione fiscale immediata per i costi di avvio da 5.000 USD a 20.000 USD.\",\n    \"Innalzamento della soglia massima di spesa per l'agevolazione a 120.000 USD.\",\n    \"Mantenimento delle perdite fiscali e dei crediti d'imposta in caso di vendita dell'azienda nei primi 3 anni.\",\n    \"Adeguamento automatico degli importi delle agevolazioni all'inflazione dal 2027.\"\n  ],\n  \"nl_ai_title\": \"Amerikaanse Innovatiewet 2026: Belastingvoordelen voor startende ondernemers\",\n  \"nl_summary\": \"Deze wet maakt het starten van een bedrijf goedkoper door de belastingaftrek voor opstartkosten in het eerste jaar flink te verhogen. Ook blijven belastingvoordelen en opgebouwde verliezen behouden als een jong bedrijf van eigenaar wisselt, wat investeringen stimuleert.\",\n  \"nl_key_points\": [\n    \"Verhoging van de directe belastingaftrek voor opstartkosten van 5.000 USD naar 20.000 USD.\",\n    \"Verhoging van de drempel voor deze aftrek naar 120.000 USD aan totale uitgaven.\",\n    \"Behoud van belastingverliezen en kredieten bij een eigenaarwissel binnen de eerste 3 jaar.\",\n    \"Jaarlijkse inflatiecorrectie van de aftrekbedragen vanaf het jaar 2027.\"\n  ],\n  \"pt_ai_title\": \"Lei da Inovação Americana de 2026: Benefícios fiscais para novas empresas\",\n  \"pt_summary\": \"Esta lei facilita a criação de empresas ao aumentar significativamente a dedução fiscal para custos iniciais no primeiro ano. Também garante que as empresas jovens mantenham os seus prejuízos e créditos fiscais mesmo após uma mudança de proprietário, facilitando o investimento.\",\n  \"pt_key_points\": [\n    \"Aumento da dedução fiscal imediata para custos de arranque de 5.000 USD para 20.000 USD.\",\n    \"Elevação do limite de despesas para beneficiar da dedução total para 120.000 USD.\",\n    \"Proteção de prejuízos fiscais e créditos em caso de venda da empresa nos primeiros 3 anos de atividade.\",\n    \"Introdução de um ajuste anual dos valores dos benefícios com base na inflação a partir de 2027.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\"]\n}"
    },
    {
      "timestamp": "2026-04-13T14:22:59.712Z",
      "source_url": "https://www.congress.gov/119/bills/s4207/BILLS-119s4207is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4207 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4207 To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 25, 2026 Mrs. Blackburn introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``American Innovation Act of 2026''. SEC. 2. SIMPLIFICATION AND EXPANSION OF DEDUCTION FOR START-UP AND ORGANIZATIONAL EXPENDITURES. (a) In General.--Section 195 of the Internal Revenue Code of 1986 is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by striking all that precedes subsection (d) (as so redesignated) and inserting the following: ``SEC. 195. START-UP AND ORGANIZATIONAL EXPENDITURES. ``(a) Capitalization of Expenditures.--Except as otherwise provided in this section, no deduction shall be allowed for start-up or organizational expenditures. ``(b) Election To Deduct.-- ``(1) In general.--If a taxpayer elects the application of this subsection with respect to any active trade or business-- ``(A) the taxpayer shall be allowed a deduction for the taxable year in which such active trade or business begins in an amount equal to the lesser of-- ``(i) the aggregate amount of start-up and organizational expenditures paid or incurred in connection with such active trade or business, or ``(ii) $20,000, reduced (but not below zero) by the amount by which such aggregate amount exceeds $120,000, and ``(B) the remainder of such start-up and organizational expenditures shall be charged to capital account and allowed as an amortization deduction determined by amortizing such expenditures ratably over the 180-month period beginning with the month in which the active trade or business begins. ``(2) Application to organizational expenditures.--In the case of organizational expenditures with respect to any corporation or partnership, the active trade or business referred to in paragraph (1) means the first active trade or business carried on by such corporation or partnership. ``(3) Inflation adjustment.--In the case of any taxable year beginning after December 31, 2026, the $20,000 and $120,000 amounts in paragraph (1)(A)(ii) shall each be increased by an amount equal to-- ``(A) such dollar amount, multiplied by ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `calendar year 2025' for `calendar year 2016' in subparagraph (A)(ii) thereof. If any amount as increased under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000. ``(c) Allowance of Deduction Upon Liquidation or Disposition.-- ``(1) Liquidation of partnership or corporation.--If any partnership or corporation is completely liquidated by the taxpayer, any start-up or organizational expenditures paid or incurred in connection with such partnership or corporation which were not allowed as a deduction by reason of this section may be deducted to the extent allowable under section 165. ``(2) Disposition of trade or business.--If any trade or business is completely disposed of or discontinued by the taxpayer, any start-up expenditures paid or incurred in connection with such trade or business which were not allowed as a deduction by reason of this section (and not taken into account in connection with a liquidation to which paragraph (1) applies) may be deducted to the extent allowable under section 165. For purposes of this paragraph, in the case of any deduction allowed under subsection (b)(1) with respect to both start-up and organizational expenditures, the amount treated as so allowed with respect to start-up expenditures shall bear the same ratio to such deduction as the start-up expenditures taken into account in determining such deduction bears to the aggregate of the start-up and organizational expenditures so taken into account.''. (b) Organizational Expenditures.--Section 195(d) of such Code, as redesignated by subsection (a), is amended by adding at the end the following new paragraphs: ``(3) Organizational expenditures.--The term `organizational expenditures' means any expenditure which-- ``(A) is incident to the creation of a corporation or a partnership, ``(B) is chargeable to capital account, and ``(C) is of a character which, if expended incident to the creation of a corporation or a partnership having an ascertainable life, would be amortizable over such life. ``(4) Application to certain disregarded entities.--In the case of any entity with a single owner that is disregarded as an entity separate from its owner, this section shall be applied in the same manner as if such entity were a corporation.''. (c) Election.--Section 195(e)(2) of such Code, as redesignated by subsection (a), is amended to read as follows: ``(2) Partnerships and s corporations.--In the case of any partnership or S corporation, the election under subsection (b) shall be made (and this section shall be applied) at the entity level.''. (d) Conforming Amendments.-- (1)(A) Part VIII of subchapter B of chapter 1 is amended by striking section 248 of such Code (and by striking the item relating to such section in the table of sections of such part). (B) Section 170(b)(2)(D)(ii) of such Code is amended by striking ``(except section 248)''. (C) Section 312(n)(3) of such Code is amended by striking ``Sections 173 and 248'' and inserting ``Sections 173 and 195''. (D) Section 535(b)(3) of such Code is amended by striking ``(except section 248)''. (E) Section 545(b)(3) of such Code is amended by striking ``(except section 248)''. (F) Section 545(b)(4) of such Code is amended by striking ``(except section 248)''. (G) Section 834(c)(7) of such Code is amended by striking ``(except section 248)''. (H) Section 852(b)(2)(C) of such Code is amended by striking ``(except section 248)''. (I) Section 857(b)(2)(A) of such Code is amended by striking ``(except section 248)''. (J) Section 1363(b) of such Code is amended by adding ``and'' at the end of paragraph (2), by striking paragraph (3), and by redesignating paragraph (4) as paragraph (3). (K) Section 1375(b)(1)(B)(i) of such Code is amended by striking ``(other than the deduction allowed by section 248, relating to organization expenditures)''. (2)(A) Section 709 of such Code is amended to read as follows: ``SEC. 709. TREATMENT OF SYNDICATION FEES. ``No deduction shall be allowed under this chapter to a partnership or to any partner of the partnership for any amounts paid or incurred to promote the sale of (or to sell) an interest in the partnership.''. (B) The item relating to section 709 in the table of sections for part I of subchapter K of chapter 1 of such Code is amended to read as follows: ``Sec. 709. Treatment of syndication fees.''. (3) Section 1202(e)(2)(A) of such Code is amended by striking ``section 195(c)(1)(A)'' and inserting ``section 195(d)(1)(A)''. (4) The item relating to section 195 in the table of contents of part VI of subchapter B of chapter 1 of such Code is amended to read as follows: ``Sec. 195. Start-up and organizational expenditures.''. (e) Effective Date.--The amendments made by this section shall apply to expenditures paid or incurred in connection with active trades or businesses which begin in taxable years beginning after December 31, 2025. SEC. 3. PRESERVATION OF START-UP NET OPERATING LOSSES AND TAX CREDITS AFTER OWNERSHIP CHANGE. (a) Application to Net Operating Losses.--Section 382(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(4) Exception for start-up losses.-- ``(A) In general.--In the case of any net operating loss carryforward described in paragraph (1)(A) which arose in a start-up period taxable year, the amount of such net operating loss carryforward otherwise taken into account under such paragraph shall be reduced by the net start-up loss determined with respect to the trade or business referred to in subparagraph (B)(i) for such start-up period taxable year. ``(B) Start-up period taxable year.--The term `start-up period taxable year' means any taxable year of the old loss corporation which-- ``(i) begins before the close of the 3-year period beginning on the date on which any trade or business of such corporation begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof), and ``(ii) ends after January 31, 2026. ``(C) Net start-up loss.-- ``(i) In general.--The term `net start-up loss' means, with respect to any trade or business referred to in subparagraph (B)(i) for any start-up period taxable year, the amount which bears the same ratio (but not greater than 1) to the net operating loss carryforward which arose in such start-up period taxable year as-- ``(I) the net operating loss (if any) which would have been determined for such start-up period taxable year if only items of income, gain, deduction, and loss properly allocable to such trade or business were taken into account, bears to ``(II) the amount of the net operating loss determined for such start-up period taxable year. ``(ii) Special rule for last taxable year in start-up period.--In the case of any start- up period taxable year which ends after the close of the 3-year period described in subparagraph (B)(i) with respect to any trade or business, the net start-up loss with respect to such trade or business for such start-up period taxable year shall be the same proportion of such loss (determined without regard to this clause) as the proportion of such start-up period taxable year which is on or before the last day of such period. ``(D) Application to net operating loss arising in year of ownership change.--Subparagraph (A) shall apply to any net operating loss described in paragraph (1)(B) in the same manner as such subparagraph applies to net operating loss carryforwards described in paragraph (1)(A), but by only taking into account the amount of such net operating loss (and the amount of the net start-up loss) which is allocable under paragraph (1)(B) to the period described in such paragraph. Proper adjustment in the allocation of the net start-up loss under the preceding sentence shall be made in the case of a taxable year to which subparagraph (C)(ii) applies. ``(E) Application to taxable years which are start- up period taxable years with respect to more than 1 trade or business.--In the case of any net operating loss carryforward which arose in a taxable year which is a start-up period taxable year with respect to more than 1 trade or business-- ``(i) this paragraph shall be applied separately with respect to each such trade or business, and ``(ii) the aggregate reductions under subparagraph (A) shall not exceed such net operating loss carryforward. ``(F) Continuity of business requirement.--If the new loss corporation does not continue the trade or business referred to in subparagraph (B)(i) at all times during the 2-year period beginning on the change date, this paragraph shall not apply with respect to such trade or business. ``(G) Certain title 11 or similar cases.-- ``(i) Multiple ownership changes.--In the case of a 2nd ownership change to which subsection (l)(5)(D) applies, this paragraph shall not apply for purposes of determining the pre-change loss with respect to such 2nd ownership change. ``(ii) Certain insolvency transactions.--If subsection (l)(6) applies for purposes of determining the value of the old loss corporation under subsection (e), this paragraph shall not apply. ``(H) Not applicable to disallowed interest.--This paragraph shall not apply for purposes of applying the rules of paragraph (1) to the carryover of disallowed interest under paragraph (3). ``(I) Transition rule.--This paragraph shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (b) Application To Excess Credits.--Section 383 of such Code is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: ``(e) Exception for Start-Up Excess Credits.-- ``(1) In general.--In the case of any unused general business credit of the corporation under section 39 which arose in a start-up period taxable year, the amount of such unused general business credit otherwise taken into account under subsection (a)(2)(A) shall be reduced by the start-up excess credit determined with respect to any trade or business referred to in section 382(d)(4)(B)(i) for such start-up period taxable year. ``(2) Start-up period taxable year.--For purposes of this subsection, the term `start-up period taxable year' has the meaning given such term in section 382(d)(4)(B). ``(3) Start-up excess credit.--For purposes of this subsection, the term `start-up excess credit' means, with respect to any trade or business referred to in section 382(d)(4)(B)(i) for any start-up period taxable year, the amount which bears the same ratio to the unused general business credit which arose in such start-up period taxable year as-- ``(A) the amount of the general business credit which would have been determined for such start-up period taxable year if only credits properly allocable to such trade or business were taken into account, bears to ``(B) the amount of the general business credit determined for such start-up period taxable year. ``(4) Application of certain rules.--Rules similar to the rules of subparagraphs (C)(ii), (D), (E), and (F) of section 382(d)(4) shall apply for purposes of this subsection. ``(5) Transition rule.--This subsection shall not apply with respect to any trade or business if the date on which such trade or business begins as an active trade or business (as determined under section 195(d)(2) without regard to subparagraph (B) thereof) is on or before January 31, 2026.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years ending after January 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Amerykańska Ustawa o Innowacjach 2026: Większe ulgi podatkowe dla nowych firm\",\n  \"pl_summary\": \"Ustawa ułatwia zakładanie nowych firm poprzez znaczne zwiększenie kwoty wydatków na start, którą można odliczyć od podatku już w pierwszym roku. Chroni ona również wypracowane ulgi i straty podatkowe młodych przedsiębiorstw w przypadku zmiany właściciela, co ułatwia pozyskiwanie inwestorów.\",\n  \"pl_key_points\": [\n    \"Zwiększenie natychmiastowego odliczenia kosztów rozpoczęcia działalności z 5 000 USD do 20 000 USD.\",\n    \"Podniesienie progu wydatków kwalifikujących do pełnej ulgi do 120 000 USD.\",\n    \"Ochrona ulg i strat podatkowych przed utratą w przypadku sprzedaży firmy lub wejścia nowego inwestora w ciągu pierwszych 3 lat.\",\n    \"Wprowadzenie automatycznej waloryzacji kwot ulg o wskaźnik inflacji od 2027 roku.\"\n  ],\n  \"eng_ai_title\": \"American Innovation Act of 2026: Tax Breaks for New Businesses\",\n  \"eng_summary\": \"This act makes it easier to start a business by significantly increasing the tax deduction for initial costs in the first year. It also ensures that young companies keep their tax benefits and credits even if they are sold or gain new investors, encouraging growth.\",\n  \"eng_key_points\": [\n    \"Increases the immediate tax deduction for start-up costs from $5,000 to $20,000.\",\n    \"Raises the phase-out threshold for these deductions to $120,000 to help more businesses.\",\n    \"Allows new owners to keep using tax losses and credits generated during the first 3 years of a business.\",\n    \"Adds annual inflation adjustments to tax benefit amounts starting after 2026.\"\n  ],\n  \"de_ai_title\": \"American Innovation Act 2026: Steuererleichterungen für Unternehmensgründer\",\n  \"de_summary\": \"Dieses Gesetz erleichtert die Gründung neuer Unternehmen, indem es den steuerlichen Abzug für Gründungskosten im ersten Jahr deutlich erhöht. Zudem bleiben Steuervorteile und Verlagsfortführungen junger Firmen auch bei einem Eigentümerwechsel erhalten, was Investitionen fördert.\",\n  \"de_key_points\": [\n    \"Erhöhung des sofortigen Steuerabzugs für Gründungskosten von 5.000 USD auf 20.000 USD.\",\n    \"Anhebung der Obergrenze für diese Abzüge auf 120.000 USD.\",\n    \"Schutz von Steuerverlusten und Gutschriften vor dem Verfall bei Eigentümerwechsel in den ersten 3 Jahren.\",\n    \"Einführung einer automatischen Inflationsanpassung der Freibeträge ab dem Jahr 2027.\"\n  ],\n  \"fr_ai_title\": \"Loi sur l'innovation américaine 2026 : Allégements fiscaux pour les start-ups\",\n  \"fr_summary\": \"Cette loi facilite la création d'entreprises en augmentant considérablement la déduction fiscale pour les frais de démarrage dès la première année. Elle protège également les avantages fiscaux des jeunes entreprises en cas de changement de propriétaire, facilitant ainsi l'arrivée d'investisseurs.\",\n  \"fr_key_points\": [\n    \"Augmentation de la déduction fiscale immédiate pour les frais de démarrage de 5 000 USD à 20 000 USD.\",\n    \"Relèvement du seuil de réduction de la déduction à 120 000 USD de dépenses totales.\",\n    \"Préservation des pertes fiscales et des crédits d'impôt lors d'une vente d'entreprise durant les 3 premières années.\",\n    \"Indexation automatique des montants de déduction sur l'inflation à partir de 2027.\"\n  ],\n  \"es_ai_title\": \"Ley de Innovación Estadounidense de 2026: Incentivos para nuevas empresas\",\n  \"es_summary\": \"Esta ley facilita la apertura de negocios al aumentar significativamente la deducción de impuestos por gastos iniciales en el primer año. También protege los beneficios y pérdidas fiscales de las empresas jóvenes si cambian de dueño, lo que facilita atraer inversiones.\",\n  \"es_key_points\": [\n    \"Aumento de la deducción fiscal inmediata para gastos de inicio de 5.000 USD a 20.000 USD.\",\n    \"Elevación del umbral de gastos totales para calificar a la deducción hasta los 120.000 USD.\",\n    \"Protección de las pérdidas fiscales y créditos para que no se pierdan tras un cambio de propiedad en los primeros 3 años.\",\n    \"Ajuste automático de los montos de los beneficios según la inflación a partir de 2027.\"\n  ],\n  \"it_ai_title\": \"Legge sull'innovazione americana 2026: Agevolazioni fiscali per nuove imprese\",\n  \"it_summary\": \"Questa legge facilita l'avvio di nuove attività aumentando significativamente la deduzione fiscale per le spese iniziali nel primo anno. Protegge inoltre i benefici fiscali delle giovani imprese in caso di cambio di proprietà, favorendo l'ingresso di nuovi investitori.\",\n  \"it_key_points\": [\n    \"Incremento della deduzione fiscale immediata per i costi di avvio da 5.000 USD a 20.000 USD.\",\n    \"Innalzamento della soglia massima di spesa per l'agevolazione a 120.000 USD.\",\n    \"Mantenimento delle perdite fiscali e dei crediti d'imposta in caso di vendita dell'azienda nei primi 3 anni.\",\n    \"Adeguamento automatico degli importi delle agevolazioni all'inflazione dal 2027.\"\n  ],\n  \"nl_ai_title\": \"Amerikaanse Innovatiewet 2026: Belastingvoordelen voor startende ondernemers\",\n  \"nl_summary\": \"Deze wet maakt het starten van een bedrijf goedkoper door de belastingaftrek voor opstartkosten in het eerste jaar flink te verhogen. Ook blijven belastingvoordelen en opgebouwde verliezen behouden als een jong bedrijf van eigenaar wisselt, wat investeringen stimuleert.\",\n  \"nl_key_points\": [\n    \"Verhoging van de directe belastingaftrek voor opstartkosten van 5.000 USD naar 20.000 USD.\",\n    \"Verhoging van de drempel voor deze aftrek naar 120.000 USD aan totale uitgaven.\",\n    \"Behoud van belastingverliezen en kredieten bij een eigenaarwissel binnen de eerste 3 jaar.\",\n    \"Jaarlijkse inflatiecorrectie van de aftrekbedragen vanaf het jaar 2027.\"\n  ],\n  \"pt_ai_title\": \"Lei da Inovação Americana de 2026: Benefícios fiscais para novas empresas\",\n  \"pt_summary\": \"Esta lei facilita a criação de empresas ao aumentar significativamente a dedução fiscal para custos iniciais no primeiro ano. Também garante que as empresas jovens mantenham os seus prejuízos e créditos fiscais mesmo após uma mudança de proprietário, facilitando o investimento.\",\n  \"pt_key_points\": [\n    \"Aumento da dedução fiscal imediata para custos de arranque de 5.000 USD para 20.000 USD.\",\n    \"Elevação do limite de despesas para beneficiar da dedução total para 120.000 USD.\",\n    \"Proteção de prejuízos fiscais e créditos em caso de venda da empresa nos primeiros 3 anos de atividade.\",\n    \"Introdução de um ajuste anual dos valores dos benefícios com base na inflação a partir de 2027.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\"]\n}"
    }
  ]
}