To amend the Internal Revenue Code of 1986 to make permanent the 2010 increase in the deduction for start-up expenditures.

Help Entrepreneurs Create American Jobs Act of 2012 - Amends the Internal Revenue Code to make the increase (from $5,000 to $10,000) in the tax deduction for the start-up expenditures of an active trade or business permanent (currently, limited to taxable years beginning in 2010).