Small Business Tax Preferences : Legislative Proposals in the 109th Congress.

Reviews legislative proposals in the 109th Congress to provide tax relief to small businesses. Covers existing small business tax preferences and legislation enacted in 108th Congress. Describes proposed revisions to current small business tax preferences, including expensing allowance and cash-basi...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2005.
Series:U.S. Congressional Research.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:Reviews legislative proposals in the 109th Congress to provide tax relief to small businesses. Covers existing small business tax preferences and legislation enacted in 108th Congress. Describes proposed revisions to current small business tax preferences, including expensing allowance and cash-basis accounting. Summarizes proposed new small business tax preferences, including a tax credit for employee health insurance and tax incentives for small employers of activated reservists.
Item Description: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.
CRS Report.
Electronic resource.
Physical Description:1 online resource.