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Home > Federal Government > H.R.3874
Chief Sponsor:

Steve Kagen

Tagged in: Business, Capital gains tax, Corporation taxes, Income tax, Small business, Tax administration, Tax rates, Taxation

Latest Update: Friday, August, 29th 2008

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To amend the Internal Revenue Code of 1986 to reduce the recognition period for built-in gains for subchapter S corporations.

10/17/2007--Introduced.

Small Business Growth and Opportunity Act - Amends the Internal Revenue Code to reduce from 10 to seven years the period during which certain built-in gains of subchapter S corporations are subject to tax.
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Latest Actions
  • 10/17/2007 - Referred to the House Committee on Ways and Means.
Bill Text
File name Last Updated
H.R.3874 Introduced in House10/27/2007