United States · Bill · HR
H.R. 4960 (109th)
Tax Fairness for Small Business Act of 2006
Introduced
15 March 2006
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
15 August 2025
Summary
Tax Fairness for Small Business Act of 2006 - Amends the Internal Revenue Code to allow an accelerated five-year amortization period for goodwill and other business intangibles acquired from certain small businesses (businesses whose average three-year gross receipts do not exceed $5 million) after December 31, 2005. Limits the amount eligible for such amortization to $5 million.
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Votes
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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 · 15 March 2006
Introduced in House (PDF)
Introduced in House · EN · 15 March 2006
Introduced in House
summary · EN · 15 March 2006
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/house-bill/4960
- Open data entity: https://api.congress.gov/v3/bill/109/hr/4960