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  <version>3.0.0</version>
  <bill>
    <number>3841</number>
    <updateDate>2023-01-13T04:50:10Z</updateDate>
    <updateDateIncludingText>2023-01-13T04:50:10Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2005-09-21</introducedDate>
    <congress>109</congress>
    <committees>
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        <systemCode>hswm00</systemCode>
        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2005-09-21T14:00:20Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2005-09-21</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
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          <name>House floor actions</name>
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            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
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      <item>
        <actionDate>2005-09-21</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>Intro-H</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
      <item>
        <actionDate>2005-09-21</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>M001138</bioguideId>
        <fullName>Rep. Manzullo, Donald A. [R-IL-16]</fullName>
        <firstName>DONALD</firstName>
        <lastName>MANZULLO</lastName>
        <party>R</party>
        <state>IL</state>
        <district>16</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>G000552</bioguideId>
        <fullName>Rep. Gohmert, Louie [R-TX-1]</fullName>
        <firstName>Louie</firstName>
        <lastName>Gohmert</lastName>
        <party>R</party>
        <state>TX</state>
        <district>1</district>
        <sponsorshipDate>2005-09-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B000208</bioguideId>
        <fullName>Rep. Bartlett, Roscoe G. [R-MD-6]</fullName>
        <firstName>ROSCOE</firstName>
        <lastName>BARTLETT</lastName>
        <party>R</party>
        <state>MD</state>
        <middleName>G.</middleName>
        <district>6</district>
        <sponsorshipDate>2005-09-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>K000078</bioguideId>
        <fullName>Rep. Kelly, Sue W. [R-NY-19]</fullName>
        <firstName>SUE</firstName>
        <lastName>KELLY</lastName>
        <party>R</party>
        <state>NY</state>
        <middleName>W.</middleName>
        <district>19</district>
        <sponsorshipDate>2005-09-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>P000592</bioguideId>
        <fullName>Rep. Poe, Ted [R-TX-2]</fullName>
        <firstName>Ted</firstName>
        <lastName>Poe</lastName>
        <party>R</party>
        <state>TX</state>
        <district>2</district>
        <sponsorshipDate>2005-09-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>A000358</bioguideId>
        <fullName>Rep. Akin, W. Todd [R-MO-2]</fullName>
        <firstName>W.</firstName>
        <lastName>AKIN</lastName>
        <party>R</party>
        <state>MO</state>
        <middleName>TODD</middleName>
        <district>2</district>
        <sponsorshipDate>2005-09-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M001147</bioguideId>
        <fullName>Rep. McCotter, Thaddeus G. [R-MI-11]</fullName>
        <firstName>Thaddeus</firstName>
        <lastName>McCotter</lastName>
        <party>R</party>
        <state>MI</state>
        <middleName>G.</middleName>
        <district>11</district>
        <sponsorshipDate>2005-09-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>K000362</bioguideId>
        <fullName>Rep. King, Steve [R-IA-5]</fullName>
        <firstName>Steve</firstName>
        <lastName>King</lastName>
        <party>R</party>
        <state>IA</state>
        <district>5</district>
        <sponsorshipDate>2005-09-21</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000546</bioguideId>
        <fullName>Rep. Graves, Sam [R-MO-6]</fullName>
        <firstName>SAM</firstName>
        <lastName>GRAVES</lastName>
        <party>R</party>
        <state>MO</state>
        <district>6</district>
        <sponsorshipDate>2005-09-28</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>H000666</bioguideId>
        <fullName>Rep. Hobson, David L. [R-OH-7]</fullName>
        <firstName>DAVID</firstName>
        <lastName>HOBSON</lastName>
        <party>R</party>
        <state>OH</state>
        <middleName>L.</middleName>
        <district>7</district>
        <sponsorshipDate>2005-09-28</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001160</bioguideId>
        <fullName>Rep. Sodrel, Michael E. [R-IN-9]</fullName>
        <firstName>Michael</firstName>
        <lastName>Sodrel</lastName>
        <party>R</party>
        <state>IN</state>
        <middleName>E.</middleName>
        <district>9</district>
        <sponsorshipDate>2005-10-25</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Accounting</name>
        </item>
        <item>
          <name>Agriculture and Food</name>
        </item>
        <item>
          <name>Apprenticeship</name>
        </item>
        <item>
          <name>Automobiles</name>
        </item>
        <item>
          <name>Bank employees</name>
        </item>
        <item>
          <name>Building construction</name>
        </item>
        <item>
          <name>Commerce</name>
        </item>
        <item>
          <name>Computer software</name>
        </item>
        <item>
          <name>Computers</name>
        </item>
        <item>
          <name>Corporation directors</name>
        </item>
        <item>
          <name>Corporation taxes</name>
        </item>
        <item>
          <name>Cost of living adjustments</name>
        </item>
        <item>
          <name>Costs</name>
        </item>
        <item>
          <name>Depreciation and amortization</name>
        </item>
        <item>
          <name>Earnings</name>
        </item>
        <item>
          <name>Economics and Public Finance</name>
        </item>
        <item>
          <name>Employee training</name>
        </item>
        <item>
          <name>Expense accounts</name>
        </item>
        <item>
          <name>Families</name>
        </item>
        <item>
          <name>Finance and Financial Sector</name>
        </item>
        <item>
          <name>Health</name>
        </item>
        <item>
          <name>Health insurance</name>
        </item>
        <item>
          <name>Home offices</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Indexing (Economic policy)</name>
        </item>
        <item>
          <name>Individual retirement accounts</name>
        </item>
        <item>
          <name>Insurance premiums</name>
        </item>
        <item>
          <name>Joint ventures</name>
        </item>
        <item>
          <name>Labor and Employment</name>
        </item>
        <item>
          <name>Married people</name>
        </item>
        <item>
          <name>Medical economics</name>
        </item>
        <item>
          <name>Minimum tax</name>
        </item>
        <item>
          <name>Partnerships</name>
        </item>
        <item>
          <name>Pension funds</name>
        </item>
        <item>
          <name>Recreation</name>
        </item>
        <item>
          <name>Restaurants</name>
        </item>
        <item>
          <name>Science, Technology, Communications</name>
        </item>
        <item>
          <name>Self-employed</name>
        </item>
        <item>
          <name>Skilled labor</name>
        </item>
        <item>
          <name>Small business</name>
        </item>
        <item>
          <name>Social Welfare</name>
        </item>
        <item>
          <name>Social security taxes</name>
        </item>
        <item>
          <name>Sports and Recreation</name>
        </item>
        <item>
          <name>Stocks</name>
        </item>
        <item>
          <name>Tax administration</name>
        </item>
        <item>
          <name>Tax auditing</name>
        </item>
        <item>
          <name>Tax credits</name>
        </item>
        <item>
          <name>Tax deductions</name>
        </item>
        <item>
          <name>Tax exemption</name>
        </item>
        <item>
          <name>Tax penalties</name>
        </item>
        <item>
          <name>Tax rates</name>
        </item>
        <item>
          <name>Tax returns</name>
        </item>
        <item>
          <name>Tax simplification</name>
        </item>
        <item>
          <name>Tax-deferred compensation plans</name>
        </item>
        <item>
          <name>Taxpayers</name>
        </item>
        <item>
          <name>Transportation and Public Works</name>
        </item>
        <item>
          <name>Unemployment insurance</name>
        </item>
        <item>
          <name>Vocational and technical education</name>
        </item>
        <item>
          <name>Welfare recipients</name>
        </item>
        <item>
          <name>Withholding tax</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2005-09-21</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2005-10-26T14:56:42Z</updateDate>
        <text><![CDATA[ <p>Small Employer Tax Relief Act of 2005 - Amends Internal Revenue Code provisions relating to small business, including to: (1) allow the deduction from self-employment income of self-employed health insurance costs; (2) reduce in 2006 the federal unemployment tax rate; (3) increase permanently the expensing allowance for small business assets; (4) repeal the alternative minimum tax on individuals after 2009; (5) allow certain small business employers a tax credit for the training of highly-skilled employees; (6) make permanent the work opportunity and the welfare-to-work tax credits; (7) increase depreciation and expensing allowances for certain business assets; (8) allow a standard tax deduction for home office expenses; (9) revise certain S corporation requirements; and (10) waive certain tax penalties for noncompliant tax deposits.</p>]]></text>
      </summary>
    </summaries>
    <title>Small Employer Tax Relief Act of 2005</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>Small Employer Tax Relief Act of 2005</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Small Employer Tax Relief Act of 2005</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2005-09-21T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-109hr3841ih/xml/BILLS-109hr3841ih.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2005-09-21</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
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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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