3.0.0 4643 2019-02-20T22:12:40Z 2019-02-24T02:24:48Z House H HR 2012-04-25 112 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BERG:H.R. 4643.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1: The Congress shall havePower to lay and collect Taxes, Duties, Imposts and Excises,to pay the Debts and provide for the common Defence andgeneral Welfare of the United States; but all Duties, Impostsand Excises shall be uniform throughout the United States.[Page H2127]]]> hswm00 Ways and Means Committee House Standing Referred to 2012-04-25T14:14:35Z 2012-04-25 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2012-04-25 Sponsor introductory remarks on measure. (CR H2108) IntroReferral B00100 9 Library of Congress 2012-04-25 Introduced in House IntroReferral Intro-H 9 Library of Congress 2012-04-25 Introduced in House IntroReferral 1000 9 Library of Congress B001272 Rep. Berg, Rick [R-ND-At Large] Rick Berg R ND N T000460 Rep. Thompson, Mike [D-CA-1] MIKE THOMPSON D CA 1 2012-04-25 True J000290 Rep. Jenkins, Lynn [R-KS-2] Lynn Jenkins R KS 2 2012-04-26 False G000549 Rep. Gerlach, Jim [R-PA-6] Jim Gerlach R PA 6 2012-04-26 False H000528 Rep. Herger, Wally [R-CA-2] WALLY HERGER R CA 2 2012-04-26 False S001179 Rep. Schock, Aaron [R-IL-18] Aaron Schock R IL 18 2012-04-26 False R000053 Rep. Rangel, Charles B. [D-NY-15] CHARLES RANGEL D NY B. 15 2012-04-26 False M001134 Rep. Myrick, Sue Wilkins [R-NC-9] SUE MYRICK R NC WILKINS 9 2012-05-07 False R000580 Rep. Roskam, Peter J. [R-IL-6] Peter Roskam R IL J. 6 2012-05-08 False E000215 Rep. Eshoo, Anna G. [D-CA-14] ANNA ESHOO D CA G. 14 2012-05-09 False L000576 Rep. Long, Billy [R-MO-7] Billy Long R MO 7 2012-05-16 False N000015 Rep. Neal, Richard E. [D-MA-2] RICHARD NEAL D MA E. 2 2012-05-16 False C001082 Rep. Canseco, Francisco "Quico" [R-TX-23] Francisco Canseco R TX Quico 23 2012-06-19 False M001144 Rep. Miller, Jeff [R-FL-1] Jeff Miller R FL 1 2012-06-27 False S000510 Rep. Smith, Adam [D-WA-9] ADAM SMITH D WA 9 2012-06-28 False Y000063 Rep. Yoder, Kevin [R-KS-3] Kevin Yoder R KS 3 2012-07-10 False H001050 Rep. Hanabusa, Colleen W. [D-HI-1] Colleen Hanabusa D HI W. 1 2012-09-25 False W000798 Rep. Walberg, Tim [R-MI-7] Tim Walberg R MI 7 2012-10-26 False Taxation Accounting and auditing Small business Tax administration and collection, taxpayers Taxation

00 2012-04-25 Introduced in House 2012-06-06T15:53:25Z Small Business Tax Simplification Act - Amends the Internal Revenue Code to exempt certain small business taxpayers from the requirements of using the accrual method of accounting and of using inventories. Allows such taxpayers to use a cash method of accounting if they meet the gross receipts test and are not engaged in farming as a corporation. Increases the amount of the gross receipts test to $10 million (currently, $5 million) and permits an annual inflation adjustment of that amount.

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Short Titles as Introduced Display Title Official Title as Introduced Introduced in House 2012-04-25T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr4643ih/xml/BILLS-112hr4643ih.xml 2012-04-25 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.