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United States · Bill · HR

H.R. 9431 (95th)

Small Business Tax Reform Act

referredUnited States· United States Congress· EN

Introduced

4 October 1977

Last action

Status

Referred to House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 September 2025

Summary

Small Business Tax Reform Act - Amends the Internal Revenue Code to replace the corporate income tax rates with a graduated, five-tier rate schedule, imposing the uppermost (48 percent) marginal rate upon income in excess of $100,000.

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Documents

1 official file

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