United States · Bill · HR
H.R. 3770 (110th)
Qualified Personal Service Corporations Clarification Act of 2007
Introduced
4 October 2007
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
14 August 2025
Summary
Qualified Personal Service Corporations Clarification Act of 2007 - Amends the Internal Revenue Code to modify the criteria for determining whether a corporation is a qualified personal service corporation. Includes within the definition of qualified personal service corporation a qualifying corporation substantially all of whose stock is held by certain former employees (thus permitting such corporation to use the cash method of accounting).
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 4 October 2007
Introduced in House (PDF)
Introduced in House · EN · 4 October 2007
Introduced in House
summary · EN · 4 October 2007
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/110th-congress/house-bill/3770
- Open data entity: https://api.congress.gov/v3/bill/110/hr/3770