External resource

JOBS Act of 2012

The enacted public law changing capital formation and disclosure rules, including the emerging growth company category.

Authority and currency

About this authority

Publisher
U.S. Government Publishing Office
Standing
Primary authority
Version
Public Law 112-106
Relevant parts
Public Law 112-106; Title I and capital-formation provisions
Currency
current · checked Aug 7, 2026

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The JOBS Act changed the reporting and offering path for certain issuers, including emerging growth companies. It is useful for testing a recurring policy tension: lowering some entry costs may support capital formation while also changing the timing or extent of information available to investors.