Startup 3.0 continues the mission of its predecessor legislation, intending to boost our economic recovery by providing greater support for high-paying, high-skilled jobs in science, technology, engineering and mathematics. Included in this legislation is a revised approach to providing a research and experimentation tax credit to small businesses. It would also make permanent the 100% exclusion on capital gains from investments in small startup companies and eliminate the artificial per-country caps for employment-based immigrant visas. Read more.