Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 868 (110th)

Family Small Business Tax Fairness Act of 2007

referredUnited States· United States Congress· EN

Introduced

7 February 2007

Last action

7 February 2007 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Doggett, Lloyd [D-TX-37], Rep. Becerra, Xavier [D-CA-34], Rep. Blumenauer, Earl [D-OR-3], Rep. Davis, Danny K. [D-IL-7], Rep. DeLauro, Rosa L. [D-CT-3], Rep. Filner, Bob [D-CA-51], Rep. Green, Gene [D-TX-29], Rep. Grijalva, Raúl M. [D-AZ-7], Rep. Hinojosa, Ruben [D-TX-15], Rep. Holt, Rush [D-NJ-12], Rep. Kind, Ron [D-WI-3], Rep. Larson, John B. [D-CT-1], Rep. Lewis, John [D-GA-5], Rep. McDermott, Jim [D-WA-7], Rep. McGovern, James P. [D-MA-2], Rep. Meek, Kendrick B. [D-FL-17], Rep. Moore, Dennis [D-KS-3], Rep. Napolitano, Grace F. [D-CA-32], Rep. Neal, Richard E. [D-MA-1], Rep. Kennedy, Patrick J. [D-RI-1], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Schwartz, Allyson Y. [D-PA-13], Rep. Sherman, Brad [D-CA-32], Rep. Stark, Fortney Pete [D-CA-13], Rep. Thompson, Mike [D-CA-4], Rep. Jones, Stephanie Tubbs [D-OH-11], Rep. Velázquez, Nydia M. [D-NY-7], Rep. Rodriguez, Ciro D. [D-TX-28], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Sestak, Joe [D-PA-7], Rep. Ellison, Keith [D-MN-5], Sen. Udall, Mark [D-CO]

Subjects

Taxation

Source updated

14 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Family Small Business Tax Fairness Act of 2007 - Amends the Internal Revenue Code to allow a married couple filing a joint tax return an election to conduct a trade or business as a qualified joint venture for purposes of determining separate net employment income. Defines "qualified joint venture" as an entity that is not treated as a partnership and that allows spouses to: (1) treat items of income and expense in accordance with their respective interests in the venture; and (2) conduct their business activities as sole proprietors.

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

Timeline

  1. 7 February 2007

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 7 February 2007

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 7 February 2007

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

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.

  • Introduced in House (text)

    Introduced in House · EN · 7 February 2007

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 7 February 2007

    ViewDownloadOpen 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.

  • Introduced in House

    summary · EN · 7 February 2007

    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

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.