legislation: 109-s-3857

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

This data as json

bill_id	congress	bill_type	bill_number	title	policy_area	introduced_date	latest_action_date	latest_action_text	origin_chamber	sponsor_name	sponsor_state	sponsor_party	sponsor_bioguide_id	cosponsor_count	summary_text	update_date	url
109-s-3857	109	s	3857	Bringing Opportunities to Our Small Business Taxpayers Act	Taxation	2006-09-06	2006-09-06	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9057-9060)	Senate	Sen. Smith, Gordon H. [R-OR]	OR	R	S001142	1	Bringing Opportunities to Our Small Business Taxpayers Act or BOOST Act - Amends the Internal Revenue Code to: (1) make permanent the $100,000 expensing allowance for small business assets; (2) expand eligibility of small businesses for cash accounting; (3) revise S corporation rules relating to built-in gains, passive income, and shareholder eligibility; (4) allow certain small businesses a tax credit for contributions to employee retirement plans; and (5) allow a deduction from self-employment income for retirement plan contributions and for health insurance costs.	2023-01-12T17:52:07Z

Links from other tables

3 rows from bill_id in legislation_actions
18 rows from bill_id in legislation_subjects
1 row from bill_id in legislation_cosponsors
0 rows from bill_id in cbo_cost_estimates