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United States · Bill · HR

H.R. 2087 (106th)

Small Employer Tax Relief Act of 1999

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 9 June 1999

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 9 June 1999

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 9 June 1999

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 9 June 1999

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 9 June 1999

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 9 June 1999

    Open at official source

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Sponsors

Related records

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Sources

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