Cash Accounting for Small Business Act of 2001

Summary

Cash Accounting for Small Business Act of 2001 - Amends the Internal Revenue Code to prohibit an eligible taxpayer from being required to use an accrual method of accounting for a taxable year if the such taxpayer's average annual gross receipts for the preceding three-year period does not exceed $5 million (to be adjusted for inflation). States that eligible small business taxpayers shall not be required to use inventories, and that property shall be treated as a material which is not incidental.

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

Timeline

1. 14 February 2001

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 14 February 2001

   Introduced

   Sponsor introductory remarks on measure. (CR E177)

   Source: IntroReferral

3. 14 February 2001

   Introduced

   Introduced in House

   Source: IntroReferral

4. 14 February 2001

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 14 February 2001 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 14 February 2001

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 14 February 2001

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 14 February 2001

  Open at official source

  Leesvertaling

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

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

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

Sponsors

• Rep. Herger, Wally [R-CA-2] · R · Sponsor
• Rep. Tanner, John S. [D-TN-8] · D · Sponsor
• Rep. Manzullo, Donald A. [R-IL-16] · R · Sponsor
• Rep. Velázquez, Nydia M. [D-NY-7] · D · Sponsor
• Rep. Crane, Philip M. [R-IL-8] · R · Cosponsor
• Rep. Oxley, Michael G. [R-OH-4] · R · Cosponsor
• Rep. Paul, Ron [R-TX-14] · R · Cosponsor
• Rep. Burton, Dan [R-IN-5] · R · Cosponsor
• Rep. Pence, Mike [R-IN-6] · R · Cosponsor
• Rep. Tancredo, Thomas G. [R-CO-6] · R · Cosponsor
• Del. Christensen, Donna M. [D-VI-At Large] · D · Cosponsor
• Rep. Kerns, Brian D. [R-IN-7] · R · Cosponsor
• Rep. Thurman, Karen L. [D-FL-5] · D · Cosponsor
• Rep. Jefferson, William J. [D-LA-2] · D · Cosponsor
• Rep. Matheson, Jim [D-UT-2] · D · Cosponsor
• Rep. Souder, Mark E. [R-IN-3] · R · Cosponsor
• Rep. McHugh, John M. [R-NY-23] · R · Cosponsor
• Rep. Calvert, Ken [R-CA-41] · R · Cosponsor
• Rep. Watkins, Wes [R-OK-3] · R · Cosponsor
• Rep. Otter, C. L. (Butch) [R-ID-1] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to ← Cash Accounting for Small Business Act of 2001