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United States · Bill · HR

H.R. 11107 (95th)

Small Business Tax Reform Act

referredUnited States· United States Congress· EN

Introduced

23 February 1978

Last action

23 February 1978 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Sen. Cohen, William S. [R-ME], Rep. Butler, M. Caldwell [R-VA-6], Rep. Duncan, John J. [R-TN-2], Rep. Guyer, Tennyson [R-OH-4], Sen. Lott, Trent [R-MS], Rep. McClory, Robert [R-IL-13], Rep. Mottl, Ronald M. [D-OH-23], Rep. Murphy, Austin J. [D-PA-20], Rep. Nolan, Richard M. [D-MN-8], Rep. Whitehurst, G. William [R-VA-2], Rep. Wilson, Charles H. [D-CA-31], Rep. Young, Don [R-AK-At Large], Rep. Evans, Billy Lee [D-GA-8]

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. 23 February 1978

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 February 1978

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 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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