Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 2402 (106th)

Small Business Franchise Tax Relief Act of 1999

referredUnited States· United States Congress· EN

Introduced

30 June 1999

Last action

30 June 1999 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Lewis, Ron [R-KY-2], Rep. English, Phil [R-PA-3], Rep. Dunn, Jennifer [R-WA-8], Rep. Camp, Dave [R-MI-4], Rep. Ramstad, Jim [R-MN-3], Rep. Hayworth, J. D. [R-AZ-5], Rep. Paul, Ron [R-TX-14], Rep. Northup, Anne M. [R-KY-3], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. Lucas, Ken [D-KY-4], Rep. Dickey, Jay [R-AR-4], Rep. Bryant, Ed [R-TN-7], Rep. Rogers, Harold [R-KY-5], Rep. Calvert, Ken [R-CA-41], Rep. Hefley, Joel [R-CO-5], Rep. Kelly, Sue W. [R-NY-19]

Subjects

Taxation

Source updated

10 February 2026

Taxation

Summary

Small Business Franchise Tax Relief Act of 1999 - Amends the Internal Revenue Code to establish certain franchise operations as 15-year property under the accelerated cost recovery system (ACRS). Establishes certain qualified leasehold improvement property as 10-year ACRS property. Excepts certain franchises from the general rule pertaining to the capital gain treatment on the transfer of franchises, trademarks, and trade names.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 30 June 1999

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 30 June 1999

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 30 June 1999

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN · 30 June 1999

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 30 June 1999

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House

    summary · EN · 30 June 1999

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.