United States · Bill · HR
H.R. 10851 (95th)
Small Business Tax Reform Act
Introduced
8 February 1978
Last action
8 February 1978 · Introduced
Status
Referred to House Committee on Ways and Means.
Sponsors
Sen. Cohen, William S. [R-ME], Rep. Conte, Silvio O. [R-MA-1], Sen. Baucus, Max [D-MT], Rep. Carr, Bob [D-MI-8], Sen. Cochran, Thad [R-MS], Rep. Cornwell, David L. [D-IN-8], Rep. Edwards, Mickey [R-OK-5], Rep. Frey, Lou, Jr. [R-FL-9], Rep. McCloskey, Paul N., Jr. [R-CA-12], Rep. O'Brien, George M. [R-IL-4], Rep. Ottinger, Richard L. [D-NY-20], Rep. Pursell, Carl D. [R-MI-2], Rep. Quie, Albert H. [R-MN-1], Rep. Zeferetti, Leo C. [D-NY-15]
Subjects
Taxation
Source updated
2 September 2025
Summary
Small Business Tax Reform Act - Amends the Internal Revenue Code to replace the corporate income tax rates with a graduated, five-tier rate schedule, imposing the uppermost (48 percent) marginal rate upon income in excess of $100,000.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
8 February 1978
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
8 February 1978
Introduced
Introduced in House
Source: IntroReferral
8 February 1978
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Leesvertaling
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Introduced in House
summary · EN · 8 February 1978
Sponsors
- Sen. Cohen, William S. [R-ME] · R · Sponsor
- Rep. Conte, Silvio O. [R-MA-1] · R · Cosponsor
- Sen. Baucus, Max [D-MT] · D · Cosponsor
- Rep. Carr, Bob [D-MI-8] · D · Cosponsor
- Sen. Cochran, Thad [R-MS] · R · Cosponsor
- Rep. Cornwell, David L. [D-IN-8] · D · Cosponsor
- Rep. Edwards, Mickey [R-OK-5] · R · Cosponsor
- Rep. Frey, Lou, Jr. [R-FL-9] · R · Cosponsor
- Rep. McCloskey, Paul N., Jr. [R-CA-12] · R · Cosponsor
- Rep. O'Brien, George M. [R-IL-4] · R · Cosponsor
- Rep. Ottinger, Richard L. [D-NY-20] · D · Cosponsor
- Rep. Pursell, Carl D. [R-MI-2] · R · Cosponsor
- Rep. Quie, Albert H. [R-MN-1] · R · Cosponsor
- Rep. Zeferetti, Leo C. [D-NY-15] · D · Cosponsor
- · hswm00 · Standing
Related records
- related to → Small Business Tax Reform Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/95th-congress/house-bill/10851
- Open data entity: https://api.congress.gov/v3/bill/95/hr/10851
- us · 95-hr-10851 · source updated 2 September 2025