H.R. 593 · 116th Congress
Small Business Owners’ Tax Simplification Act of 2019
Key: what the circles and colors mean
Each circle is a bill. The ring fills as it moves through Congress:
Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.
Gold and violet are only for Yea and Nay; they never mean a party. A member's party is the letter on their photo.
Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
ChabotSponsor8 cosponsors · 4 D, 4 R
D
Lawson
RM
R
Marshall
RN
R
Norman
AA
R
Amata Radewagen
NV
D
Velázquez
GM
D
Meng
MD
D
DeSaulnier
DB
R
Bacon5 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill modifies several tax-related requirements that affect small businesses and self-employed individuals.
What it does: CRS summary · Introduced in House · Jan 16, 2019
Small Business Owners' Tax Simplification Act of 2019
This bill modifies several tax-related requirements that affect small businesses and self-employed individuals.
The bill includes provisions that
- align the deadlines for quarterly estimated tax payments with the calendar year quarters;
- modify the dollar thresholds for various information reporting requirements;
- allow certain self-employed individuals to participate in cafeteria benefit plans;
- exclude from self-employment income net earnings that are less than the amount required under the Social Security Act for a quarter of coverage for the calendar year in which the tax year began;
- allow certain health insurance costs of self-employed individuals to be deducted for self-employment tax purposes; and
- specify that voluntary tax withholding agreements, training, or group discount programs have no effect on whether an individual is classified as an employee or an employer.
The Department of the Treasury must (1) establish uniform standards and procedures for the acceptance of digital or electronic signatures, and (2) use prenotification testing to verify recipient information before transferring a tax refund or credit through an electronic funds transfer.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Small Business Owners’ Tax Simplification Act of 2019
Latest action (Jan 16, 2019): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jan 16, 2019
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.