legislation: 95-hr-11873

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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
95-hr-11873 95 hr 11873 Small Business Tax Relief Act Commerce 1978-04-04 1978-04-04 Referred to House Committee on Ways and Means. House Rep. Schulze, Richard T. [R-PA-5] PA R S000146 13 Small Business Tax Relief Act - Amends the Internal Revenue Code to allow certain small businesses to compute taxable income under the cash method and without regard to inventories. Increases the corporate surtax exemption and reduces the corporate tax rates. Provides for limited recognition of the gain from the sale or exchange of a sole proprietorship prior to the age of 55, and non-recognition after age 55. Allows the amortization over a 36-month period of expenses of a business for property acquired to put the business in compliance with Federal law and which does not have any economic usefulness to the business. Increases the additional first year depreciation allowance for small businesses. Increases the investment tax credit for investments in certain small manufacturing facilities. 2025-09-02T17:10:15Z  

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