I 115th CONGRESS 1st Session H. R. 111 IN THE HOUSE OF REPRESENTATIVES January 3, 2017 Mr. Buchanan (for himself, Mr. Renacci , and Mr. Diaz-Balart ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to increase the limitations for deductible new business expenditures and to consolidate provisions for start-up and organizational expenditures.