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United States · Bill · HR

H.R. 10851 (95th)

Small Business Tax Reform Act

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 8 February 1978

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 8 February 1978

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 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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Sponsors

Related records

Sources

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