3.0.0 2271 2019-11-15T21:52:17Z 2019-11-15T21:52:17Z Senate S S 2012-03-29 112 ssfi00 Finance Committee Senate Standing Referred to 2012-03-29T19:30:27Z 2012-03-29 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2252-2253) IntroReferral 2012-03-29 Sponsor introductory remarks on measure. (CR S2251-2252) IntroReferral B00100 9 Library of Congress 2012-03-29 Introduced in Senate IntroReferral 10000 9 Library of Congress F000457 Sen. Franken, Al [D-MN] Al Franken D MN N S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. 2012-03-29 True E000285 Sen. Enzi, Michael B. [R-WY] MICHAEL ENZI R WY B. 2012-03-29 True Taxation Corporate finance and management Small business Tax administration and collection, taxpayers Taxation

00 2012-03-29 Introduced in Senate 2012-06-06T18:57:52Z Small Business Election Simplification Act - Amends the Internal Revenue Code, with respect to the subchapter S election for corporate taxpayers, to: (1) extend the deadline for filing such election to the due date (with extensions) of the corporation's tax return, (2) authorize the Secretary of the Treasury to treat a late filing or revocation of an election as timely filed or revoked if there is reasonable cause for failing to make a timely filing or revocation, and (3) allow taxpayers to make a subchapter S election on their current tax return in lieu of filing a separate form for making such election.

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Short Titles as Introduced Display Title Official Title as Introduced Introduced in Senate 2012-03-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s2271is/xml/BILLS-112s2271is.xml 2012-03-29 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2252-2253) 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.