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United States · Bill · HR

H.R. 3841 (109th)

Small Employer Tax Relief Act of 2005

referredUnited States· United States Congress· EN

Introduced

21 September 2005

Last action

21 September 2005 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Manzullo, Donald A. [R-IL-16], Rep. Gohmert, Louie [R-TX-1], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Kelly, Sue W. [R-NY-19], Rep. Poe, Ted [R-TX-2], Rep. Akin, W. Todd [R-MO-2], Rep. McCotter, Thaddeus G. [R-MI-11], Rep. King, Steve [R-IA-4], Rep. Graves, Sam [R-MO-6], Rep. Hobson, David L. [R-OH-7], Rep. Sodrel, Michael E. [R-IN-9]

Subjects

Taxation

Source updated

15 August 2025

Taxation

Summary

Small Employer Tax Relief Act of 2005 - Amends Internal Revenue Code provisions relating to small business, including to: (1) allow the deduction from self-employment income of self-employed health insurance costs; (2) reduce in 2006 the federal unemployment tax rate; (3) increase permanently the expensing allowance for small business assets; (4) repeal the alternative minimum tax on individuals after 2009; (5) allow certain small business employers a tax credit for the training of highly-skilled employees; (6) make permanent the work opportunity and the welfare-to-work tax credits; (7) increase depreciation and expensing allowances for certain business assets; (8) allow a standard tax deduction for home office expenses; (9) revise certain S corporation requirements; and (10) waive certain tax penalties for noncompliant tax deposits.

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

Timeline

  1. 21 September 2005

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 21 September 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 21 September 2005

    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 · 21 September 2005

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 21 September 2005

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 21 September 2005

    Open at official source

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Sponsors

Related records

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Sources

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