II 116th CONGRESS 1st Session S. 2738 IN THE SENATE OF THE UNITED STATES October 30, 2019 Mr. Wyden 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 provide a tax credit for angel investors in start-up businesses, to provide a credit for wages paid by start-up businesses to their first employees, and for other purposes.