Small Business Tax Preferences : Significant Legislative Proposals in the 110th Congress.
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 pre...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2007.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| 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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| 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. |