# 119-hr-354: Small Business Growth Act

119-hr-354, Small Business Growth Act, is a 119th Congress bill sponsored by Rep. Moore, Blake D. [R-UT-1] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-354
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-354
- Congress: 119
- Title: Small Business Growth Act
- Status: introduced
- Introduced: 2025-01-13
- Sponsor: Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Cosponsors: 8
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Doubles the Section 179 expensing cap for small businesses.** This bill would raise the annual Section 179 deduction limit from $1 million to $2 million, lift the phase-out threshold from $2.5 million to $3.5 million, shift the inflation-adjustment baseline years to 2026 and 2025 for the affected dollar amounts, and apply to property placed in service in taxable years beginning after December 31, 2025.

## Cosponsors (8)

- Rep. Buchanan, Vern [R-FL-16] (R-FL), 2025-01-13T00:00:00.000Z
- Rep. Smith, Adrian [R-NE-3] (R-NE), 2025-01-13T00:00:00.000Z
- Rep. Smucker, Lloyd [R-PA-11] (R-PA), 2025-01-13T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2025-01-13T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-01-13T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-01-13T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-01-14T00:00:00.000Z
- Rep. Kelly, Mike [R-PA-16] (R-PA), 2025-01-14T00:00:00.000Z

## Provisions PRIA read

- Higher expensing limit for small businesses: benefit, high. If enacted, small business owners would be able to immediately expense up to $2,000,000 of qualifying business property. The deduction would start to phase out at $3,500,000 of property instead of $2,500,000. The bill would reset the baseline years used to adjust those dollar limits for inflation (…

## Related bills

- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-591: Defending American Jobs and Investment Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-33: To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United…
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-1156: Pandemic Unemployment Fraud Enforcement Act

## Sources
- [119-hr-354 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/354)

## Related
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-591: Defending American Jobs and Investment Act](https://policyrisk.com/legislation/119-hr-591)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-33: To amend the Internal Revenue Code of 1986 to provide special rules for the tax…](https://policyrisk.com/legislation/119-hr-33)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-1156: Pandemic Unemployment Fraud Enforcement Act](https://policyrisk.com/legislation/119-hr-1156)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-354 (as of 2026-09-21).