legislation: 111-hr-6097

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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
111-hr-6097 111 hr 6097 American Job Builders Tax Reform Act of 2010 Taxation 2010-08-10 2010-08-10 Referred to the House Committee on Ways and Means. House Rep. Herger, Wally [R-CA-2] CA R H000528 2 American Job Builders Tax Reform Act of 2010 - Amends the Internal Revenue Code to: (1) increase from $10 million to $40 million the gross receipts threshold for determining whether a small contractor may adopt an accounting method for reporting income from a construction contract other than the percentage of completion method; (2) allow an annual inflation adjustment to such increased $40 million threshold amount, beginning after 2009; and (3) exempt construction contracts from alternative minimum tax rules for reporting income from long-term contracts under the percentage of completion accounting method. 2023-01-11T13:21:40Z  

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