# 119-hr-1959: To amend the Internal Revenue Code of 1986 to protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances.

119-hr-1959, To amend the Internal Revenue Code of 1986 to protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances., is a 119th Congress bill sponsored by Rep. Tenney, Claudia [R-NY-24] (R-NY); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1959
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1959
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances.
- Status: introduced
- Introduced: 2025-03-06
- Sponsor: Rep. Tenney, Claudia [R-NY-24] (R-NY)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Protect small businesses from reductions to an unemployment-related small business tax credit.** This bill would amend Section 3302(c) of the Internal Revenue Code to prevent the reduction of the applicable small business credit when reductions would otherwise result from unrepaid state unemployment insurance advances. It covers "specified small businesses," defined as taxpayers with fewer than 500 employees measured at the close of the third quarter tied to the statute's timing rule. The protection would apply to taxable years beginning after enactment.

## Cosponsors (1)

- Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2025-03-06T00:00:00.000Z

## Provisions PRIA read

- Protect small business unemployment tax credit: benefit, high. If enacted, small employers would keep their federal unemployment tax credit even when their state owes federal unemployment loans. It would apply to businesses with fewer than 500 employees. Employee count is taken at the end of the third quarter. It looks back to the calendar year before the seco…

## Related bills

- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-3816: Weather Act Reauthorization Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-2570: Maximum Pressure Act
- 119-hr-5089: Weather Act Reauthorization Act of 2025
- 119-hr-833: Educational Choice for Children Act of 2025

## Sources
- [119-hr-1959 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1959)

## Related
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-3816: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-3816)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-2570: Maximum Pressure Act](https://policyrisk.com/legislation/119-hr-2570)
- [119-hr-5089: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-5089)
- [119-hr-833: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-hr-833)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1959 (as of 2025-12-21).