3.0.0 46 2018-11-08T23:31:49Z 2018-11-08T23:31:49Z House H HR 2007-01-04 110 hswm00 Ways and Means Committee House Standing Referred to 2007-01-04T17:22:35Z 2007-01-04 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2007-01-04 Introduced in House IntroReferral Intro-H 9 Library of Congress 2007-01-04 Introduced in House IntroReferral 1000 9 Library of Congress V000081 Rep. Velazquez, Nydia M. [D-NY-12] NYDIA VELAZQUEZ D NY M. 12 N S001157 Rep. Scott, David [D-GA-13] David Scott D GA 13 2007-05-01 False T000326 Rep. Towns, Edolphus [D-NY-10] EDOLPHUS TOWNS D NY 10 2007-05-01 False H001043 Rep. Hodes, Paul W. [D-NH-2] Paul Hodes D NH W. 2 2007-10-03 False B001252 Rep. Barrow, John [D-GA-12] John Barrow D GA 12 2007-11-14 False Taxation Capital gains tax Commerce Corporate mergers Depreciation and amortization Employee health benefits Estates (Law) Finance and Financial Sector Flexible benefit plans Government Operations and Politics Government contractors Group insurance Health Home offices Income tax Intangible property Labor and Employment Law Life insurance Long-term care insurance Self-employed Small business Stockholders Stocks Tax administration Tax deductions Tax exclusion Withholding tax Taxation

00 2007-01-04 Introduced in House 2007-01-19T21:12:29Z Small Business Tax Fairness and Simplification Act of 2007 - Amends the Internal Revenue Code to: (1) allow self-employed individuals to participate in cafeteria pension plans; (2) allow long-term care insurance under cafeteria plans and flexible spending arrangements; (3) allow accelerated amortization of certain intangible assets (e.g., good will) acquired from a small business; (4) increase the tax exclusion of gain from the sale of certain small business stock; (5) provide a $2,500 standard tax deduction for home business expenses; (6) permit certain small businesses to elect a taxable year ending in a month from April to November; (7) increase the allowable number of S corporation shareholders; and (8) exempt certain small businesses from withholding of tax requirements for payments made by government entities.

]]>

Short Titles as Introduced Display Title Official Title as Introduced Introduced in House 2007-01-04T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr46ih/xml/BILLS-110hr46ih.xml 2007-01-04 Referred to the House Committee on Ways and Means. text/xml EN 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. Congressional Research Service, Library of Congress 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.