Franklin

Small Business Tax Preferences [electronic resource] : Legislative Proposals in the 109th Congress.

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [s.n.], 2005.
Format/Description:
Government document
Book
1 online resource (13 p., digital, PDF file)
Status/Location:
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Subjects:
Accounting.
Armed Forces -- Reserves.
Health insurance.
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.
Notes:
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.
Other format:
Microfiche version: Library of Congress. Congressional Research Service. Small Business Tax Preferences
Access Restriction:
Restricted for use by site license.