Small Business Tax Preferences [electronic resource] : Significant Legislative Proposals in the 110th Congress

Corporate Author: Library of Congress. Congressional Research Service
Published: [Place of publication not identified] : [publisher not identified], 2007.
Physical Description: 21 pages : digital, PDF file

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Summary

Reviews legislative proposals in the 110th Congress to provide tax relief to small businesses. Covers existing small business tax preferences and legislation enacted in 109th Congress. Describes legislation to increase the Federal minimum wage and proposed revisions to current small business tax preferences, including expensing allowance, cash-basis accounting, and subchapter S corporation reform. Summarizes proposed new small business tax preferences, including tax credits for employee health insurance, amortization of intangible assets, partial exclusion of capital gains from sale of qualified small business stock, and tax credit for qualified equity investment in eligible small firms.

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Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
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