United States · Bill · HR
H.R. 10328 (93rd)
Small Business Tax Relief Act
Introduced
18 September 1973
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
3 September 2025
Summary
Small Business Tax Relief Act - Increases to a maximum of $100,000, determined on a sliding scale, the corporate surtax exemption under the Internal Revenue Code of 1954 allowed to small business concerns (presently limited to $25,000). (Amends 26 U.S.C. 11(d))
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Documents
1 official file
Introduced in House
summary · EN · 18 September 1973
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/93rd-congress/house-bill/10328
- Open data entity: https://api.congress.gov/v3/bill/93/hr/10328