S. 2462 · 109th Congress
Small Business Tax Flexibility Act of 2006
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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.
R
SnoweSponsor1 cosponsor · 1 D
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Small Business Tax Flexibility Act of 2006 - Amends the Internal Revenue Code to permit certain small start-up businesses to elect a taxable year, other than the required taxable year, which ends on the last day of any of the months of April through November (or at the end of an equivalent annual period).
What it does: CRS summary · Introduced in Senate · Mar 28, 2006
Small Business Tax Flexibility Act of 2006 - Amends the Internal Revenue Code to permit certain small start-up businesses to elect a taxable year, other than the required taxable year, which ends on the last day of any of the months of April through November (or at the end of an equivalent annual period).
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Small Business Tax Flexibility Act of 2006
Latest action (Mar 28, 2006): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2470)
Policy area: Taxation · Origin: Senate · Introduced: Mar 28, 2006
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.