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    <updateDate>2023-01-13T04:49:59Z</updateDate>
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    <introducedDate>2005-09-28</introducedDate>
    <congress>109</congress>
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            <date>2005-09-28T18:58:40Z</date>
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        <title>Qualified Personal Service Corporations Clarification Act of 2005</title>
        <congress>109</congress>
        <number>2647</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2005-05-26</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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        <text>Read twice and referred to the Committee on Finance.</text>
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        <fullName>Sen. Brownback, Sam [R-KS]</fullName>
        <firstName>SAM</firstName>
        <lastName>BROWNBACK</lastName>
        <party>R</party>
        <state>KS</state>
        <isByRequest>N</isByRequest>
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          <name>Affiliated corporations</name>
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        <item>
          <name>Infrastructure</name>
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          <name>Partnerships</name>
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        <actionDate>2005-09-28</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2005-10-07T18:29:23Z</updateDate>
        <text><![CDATA[ Qualified Personal Service Corporations Clarification Act of 2005 - Amends the Internal Revenue Code to modify the criteria for determining whether a corporation is a qualified personal service corporation. Includes within the definition of qualified personal service corporation a qualifying corporation substantially all of whose stock is held by certain former employees (thus permitting such corporation to use the cash method of accounting).]]></text>
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    <title>Qualified Personal Service Corporations Clarification Act of 2005</title>
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        <title>Qualified Personal Service Corporations Clarification Act of 2005</title>
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        <title>A bill to amend the Internal Revenue Code of 1986 to clarify that qualified personal service corporations may continue to use the cash method of accounting, and for other purposes.</title>
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        <title>Qualified Personal Service Corporations Clarification Act of 2005</title>
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    <latestAction>
      <actionDate>2005-09-28</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
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    <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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