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  <version>3.0.0</version>
  <bill>
    <number>1640</number>
    <updateDate>2023-01-15T23:18:08Z</updateDate>
    <updateDateIncludingText>2023-01-15T23:18:08Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2003-04-03</introducedDate>
    <congress>108</congress>
    <committees>
      <item>
        <systemCode>hswm00</systemCode>
        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2003-04-03T15:04:20Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2003-04-03</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
        <sourceSystem>
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          <name>House floor actions</name>
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        <committees>
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            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
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      </item>
      <item>
        <actionDate>2003-04-03</actionDate>
        <text>Sponsor introductory remarks on measure. (CR E673-674)</text>
        <type>IntroReferral</type>
        <actionCode>B00100</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
      <item>
        <actionDate>2003-04-03</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>Intro-H</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
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      <item>
        <actionDate>2003-04-03</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
      <item>
        <bioguideId>U000038</bioguideId>
        <fullName>Rep. Udall, Mark [D-CO-2]</fullName>
        <firstName>MARK</firstName>
        <lastName>UDALL</lastName>
        <party>D</party>
        <state>CO</state>
        <district>2</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Commerce</name>
        </item>
        <item>
          <name>Earnings</name>
        </item>
        <item>
          <name>Families</name>
        </item>
        <item>
          <name>Family enterprises</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Labor and Employment</name>
        </item>
        <item>
          <name>Married people</name>
        </item>
        <item>
          <name>Self-employed</name>
        </item>
        <item>
          <name>Social Welfare</name>
        </item>
        <item>
          <name>Social security taxes</name>
        </item>
        <item>
          <name>Tax returns</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2003-04-03</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2006-11-28T17:35:40Z</updateDate>
        <text><![CDATA[Amends the Internal Revenue Code to provide that with respect to a qualified joint business conducted by a husband and wife who file a joint return: (1) such joint business shall not be treated as a partnership; (2) all items of income, gain, loss, deduction, and credit shall be divided between the spouses as they designate; and (3) each spouse shall take into account such spouse's respective share of such items as if attributable to a sole proprietorship.<p>Includes each spouse's share of income or loss from a qualified joint business in determining net income from self-employment.]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to allow a married couple who operates an unincorporated business as co-owners to file separate returns for purposes of the self-employment tax, and for other purposes.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to allow a married couple who operates an unincorporated business as co-owners to file separate returns for purposes of the self-employment tax, and for other purposes.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to allow a married couple who operates an unincorporated business as co-owners to file separate returns for purposes of the self-employment tax, and for other purposes.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2003-04-03T05:00:00Z</date>
        <formats/>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2003-04-03</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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