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United States · Bill · HR

H.R. 5455 (101st)

Small Business Tax Incentive Act of 1990

referredUnited States· United States Congress· EN

Introduced

3 August 1990

Last action

3 August 1990 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Rostenkowski, Dan [D-IL-8], Rep. Sisisky, Norman [D-VA-4], Rep. Wolpe, Howard E. [D-MI-3], Rep. Mfume, Kweisi [D-MD-7], Rep. Upton, Fred [R-MI-6], Sen. Dorgan, Byron L. [D-ND], Rep. Andrews, Michael [D-TX-25], Rep. Sundquist, Don [R-TN-7], Rep. Johnson, Nancy L. [R-CT-5], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Schneider, Claudine [R-RI-2], Rep. Weber, Vin [R-MN-2], Rep. Lancaster, H. Martin [D-NC-3], Rep. Luken, Thomas A. [D-OH-1], Rep. Horton, Frank J. [R-NY-29], Rep. Dickinson, William L. [R-AL-2], Rep. Packard, Ron [R-CA-48], Rep. Parker, Mike [R-MS-4], Rep. Ackerman, Gary L. [D-NY-5], Rep. Fawell, Harris W. [R-IL-13], Rep. Gallegly, Elton [R-CA-24], Rep. Payne, Lewis F., Jr. [D-VA-5], Rep. Martin, Lynn M. [R-IL-16], Rep. Rogers, Harold [R-KY-5], Rep. Conte, Silvio O. [R-MA-1], Rep. Boehlert, Sherwood [R-NY-24], Rep. Unsoeld, Jolene [D-WA-3], Rep. Jontz, Jim [D-IN-5], Rep. Ray, Richard B. [D-GA-3], Rep. Burton, Dan [R-IN-5], Rep. Vander Jagt, Guy [R-MI-9], Rep. Obey, David R. [D-WI-7], Rep. Smith, Lawrence [D-FL-16], Rep. Geren, Pete [D-TX-12], Rep. Derrick, Butler C. [D-SC-3], Rep. Slaughter, Louise McIntosh [D-NY-25], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Neal, Stephen L. [D-NC-5], Rep. Wilson, Charles [D-TX-2]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Small Business Tax Incentive Act of 1990 - Title I: Treatment of Costs of Providing Nondiscriminatory Public Accommodations - Amends the Internal Revenue Code to allow a tax credit for small businesses for the expense of providing public accommodations access to the disabled. Makes such tax credit a part of the general business credit for eligible small businesses. Reduces the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. Title II: Other Provisions - Repeals a provision that disallows the income tax deduction of 25 percent of the health insurance costs of self-employed individuals after tax year 1989 (thus extending the deduction permanently). Revises provisions regarding the review of the impact of tax regulations on small businesses with respect to procedures in promulgating final regulations. Requires the booklets of instructions for individual income tax returns to include pie-shaped graphs showing the relative sizes of the major outlay and income categories.

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

Timeline

  1. 3 August 1990

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 3 August 1990

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 3 August 1990

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

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  • Introduced in House

    summary · EN · 3 August 1990

    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

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Sources

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