3.0.0 6601 2022-02-03T05:18:09Z 2022-02-03T05:18:09Z House H HR 2008-07-24 110 hswm00 Ways and Means Committee House Standing Referred to 2008-07-24T14:04:00Z 2008-07-24 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2008-07-24 Introduced in House IntroReferral Intro-H 9 Library of Congress 2008-07-24 Introduced in House IntroReferral 1000 9 Library of Congress V000081 Rep. Velazquez, Nydia M. [D-NY-12] NYDIA VELAZQUEZ D NY M. 12 N H001039 Rep. Hall, John J. [D-NY-19] John Hall D NY J. 19 2008-07-30 False R000568 Rep. Rodriguez, Ciro D. [D-TX-23] CIRO RODRIGUEZ D TX D. 23 2008-07-30 False M001160 Rep. Moore, Gwen [D-WI-4] Gwen Moore D WI 4 2008-07-30 False R000576 Rep. Ruppersberger, C. A. Dutch [D-MD-2] C. A. Ruppersberger D MD Dutch 2 2008-07-30 False B001245 Del. Bordallo, Madeleine Z. [D-GU-At Large] Madeleine Bordallo D GU Z. 0 2008-08-01 False Taxation Business expenses Business investment and capital Energy efficiency and conservation Income tax deductions Lighting and heating Lighting, heating, cooling Small business Telephone and wireless communication Taxation

00 2008-07-24 Introduced in House 2008-09-11T14:06:00Z Small Business Tax Modernization Act of 2008 - Amends Internal Revenue Code provisions affecting small business taxpayers to: (1) allow an alternative standard tax deduction for the business use of a personal residence and establish a de minimis standard for determining personal use; (2) repeal restrictions on the depreciation deduction for cellular telephones and similar telecommunications equipment; (3) allow nonresident aliens to be S corporation shareholders; (4) increase the limit on the tax deduction for business meals and entertainment expenses; and (5) allow accelerated depreciation for energy-efficient heating, ventilation, air conditioning, or commercial refrigeration systems installed in nonresidential and residential rental buildings before January 1, 2012.

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Short Titles as Introduced Display Title Official Title as Introduced Introduced in House 2008-07-24T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr6601ih/xml/BILLS-110hr6601ih.xml 2008-07-24 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.