United States · Bill · HR
H.R. 1993 (112th)
American Job Builders Tax Reform Act of 2011
Introduced
25 May 2011
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
14 August 2025
Summary
American Job Builders Tax Reform Act of 2011 - Amends the Internal Revenue Code to: (1) increase from $10 million to $40 million the gross receipts threshold for determining whether a small contractor may adopt an accounting method for reporting income from a construction contract other than the percentage of completion method; (2) allow an annual inflation adjustment to such increased $40 million threshold amount, beginning after 2011; and (3) exempt construction contracts from alternative minimum tax rules for reporting income from long-term contracts under the percentage of completion accounting method.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 25 May 2011
Introduced in House (PDF)
Introduced in House · EN · 25 May 2011
Introduced in House
summary · EN · 25 May 2011
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/house-bill/1993
- Open data entity: https://api.congress.gov/v3/bill/112/hr/1993