H.R. 3841 · 109th Congress
Small Employer Tax Relief Act of 2005
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
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ManzulloSponsor10 cosponsors · 10 R
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Akin
RB
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Bartlett
LG
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Gohmert
SKR
Kelly
SK
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King
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McCotter
TP
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Poe
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Graves
DH
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Hobson
MSR
Sodrel7 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Small Employer Tax Relief Act of 2005 - Amends Internal Revenue Code provisions relating to small business, including to: (1) allow the deduction from self-employment income of self-employed health insurance costs; (2) reduce in 2006 the federal unemployment tax rate; (3) increase permanently the expensing allowance for small business assets; (4) repeal the…
What it does: CRS summary · Introduced in House · Sep 21, 2005
Small Employer Tax Relief Act of 2005 - Amends Internal Revenue Code provisions relating to small business, including to: (1) allow the deduction from self-employment income of self-employed health insurance costs; (2) reduce in 2006 the federal unemployment tax rate; (3) increase permanently the expensing allowance for small business assets; (4) repeal the alternative minimum tax on individuals after 2009; (5) allow certain small business employers a tax credit for the training of highly-skilled employees; (6) make permanent the work opportunity and the welfare-to-work tax credits; (7) increase depreciation and expensing allowances for certain business assets; (8) allow a standard tax deduction for home office expenses; (9) revise certain S corporation requirements; and (10) waive certain tax penalties for noncompliant tax deposits.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Small Employer Tax Relief Act of 2005
Latest action (Sep 21, 2005): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Sep 21, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.