United States · Bill · HR
H.R. 2087 (106th)
Small Employer Tax Relief Act of 1999
Introduced
9 June 1999
Last action
9 June 1999 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Sen. Talent, Jim [R-MO], Rep. McCrery, Jim [R-LA-4], Rep. English, Phil [R-PA-3], Rep. Bono, Mary [R-CA-44], Sen. DeMint, Jim [R-SC], Rep. Hill, Rick [R-MT-At Large], Rep. Manzullo, Donald A. [R-IL-16], Rep. Kelly, Sue W. [R-NY-19], Rep. Pitts, Joseph R. [R-PA-16], Rep. Ewing, Thomas W. [R-IL-15], Rep. Combest, Larry [R-TX-19], Rep. Diaz-Balart, Lincoln [R-FL-21], Rep. Armey, Richard K. [R-TX-26], Rep. Hastings, Doc [R-WA-4], Rep. Weldon, Dave [R-FL-15], Rep. Pryce, Deborah [R-OH-15], Rep. Northup, Anne M. [R-KY-3], Rep. Souder, Mark E. [R-IN-3], Rep. Chabot, Steve [R-OH-1]
Subjects
Taxation
Source updated
20 August 2025
Summary
Small Employer Tax Relief Act of 1999 - Amends the Internal Revenue Code (IRC), with respect to small businesses, to: (1) advance, from calendar year 2007 to taxable years beginning after enactment, the 100 percent deduction for the health insurance costs of the self-employed; (2) increase the meal and entertainment deduction; (3) increase the aggregate amount of depreciable business assets which may be expensed annually to $35,000; (4) reduce the maximum tax rate; (5) advance, from calendar year 2008 to taxable years beginning after enactment, the six percent tax rate under chapter 23 (Federal Unemployment Tax Act) of the IRC; and (6) permit the use of the cash accounting method.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
9 June 1999
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
9 June 1999
Introduced
Introduced in House
Source: IntroReferral
9 June 1999
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 9 June 1999 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 9 June 1999
Introduced in House (PDF)
Introduced in House · EN · 9 June 1999
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Introduced in House
summary · EN · 9 June 1999
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Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Talent, Jim [R-MO] · R · Sponsor
- Rep. McCrery, Jim [R-LA-4] · R · Sponsor
- Rep. English, Phil [R-PA-3] · R · Sponsor
- Rep. Bono, Mary [R-CA-44] · R · Sponsor
- Sen. DeMint, Jim [R-SC] · R · Sponsor
- Rep. Hill, Rick [R-MT-At Large] · R · Cosponsor
- Rep. Manzullo, Donald A. [R-IL-16] · R · Cosponsor
- Rep. Kelly, Sue W. [R-NY-19] · R · Cosponsor
- Rep. Pitts, Joseph R. [R-PA-16] · R · Cosponsor
- Rep. Ewing, Thomas W. [R-IL-15] · R · Cosponsor
- Rep. Combest, Larry [R-TX-19] · R · Cosponsor
- Rep. Diaz-Balart, Lincoln [R-FL-21] · R · Cosponsor
- Rep. Armey, Richard K. [R-TX-26] · R · Cosponsor
- Rep. Hastings, Doc [R-WA-4] · R · Cosponsor
- Rep. Weldon, Dave [R-FL-15] · R · Cosponsor
- Rep. Pryce, Deborah [R-OH-15] · R · Cosponsor
- Rep. Northup, Anne M. [R-KY-3] · R · Cosponsor
- Rep. Souder, Mark E. [R-IN-3] · R · Cosponsor
- Rep. Chabot, Steve [R-OH-1] · R · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/106th-congress/house-bill/2087
- Open data entity: https://api.congress.gov/v3/bill/106/hr/2087
- us · 106-hr-2087 · source updated 20 August 2025