Small Business Paperwork Mandate Elimination Act

referredUnited States· United States Congress· EN

Introduced

25 January 2011

Last action

25 January 2011 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Johanns, Mike [R-NE], Sen. Manchin, Joe, III [D-WV], Sen. Alexander, Lamar [R-TN], Sen. Ayotte, Kelly [R-NH], Sen. Barrasso, John [R-WY], Sen. Begich, Mark [D-AK], Sen. Bennet, Michael F. [D-CO], Sen. Blunt, Roy [R-MO], Sen. Boozman, John [R-AR], Sen. Brown, Scott P. [R-MA], Sen. Burr, Richard [R-NC], Sen. Chambliss, Saxby [R-GA], Sen. Coats, Daniel [R-IN], Sen. Coburn, Tom [R-OK], Sen. Collins, Susan M. [R-ME], Sen. Corker, Bob [R-TN], Sen. Cornyn, John [R-TX], Sen. Crapo, Mike [R-ID], Sen. Ensign, John [R-NV], Sen. Enzi, Michael B. [R-WY], Sen. Graham, Lindsey [R-SC], Sen. Grassley, Chuck [R-IA], Sen. Hagan, Kay R. [D-NC], Sen. Hoeven, John [R-ND], Sen. Hutchison, Kay Bailey [R-TX], Sen. Inhofe, James M. [R-OK], Sen. Isakson, Johnny [R-GA], Sen. Klobuchar, Amy [D-MN], Sen. Kyl, Jon [R-AZ], Sen. Lee, Mike [R-UT], Sen. Lugar, Richard G. [R-IN], Sen. McCain, John [R-AZ], Sen. McConnell, Mitch [R-KY], Sen. Moran, Jerry [R-KS], Sen. Murkowski, Lisa [R-AK], Sen. Nelson, Ben [D-NE], Sen. Portman, Rob [R-OH], Sen. Risch, James E. [R-ID], Sen. Roberts, Pat [R-KS], Sen. Snowe, Olympia J. [R-ME], Sen. Stabenow, Debbie [D-MI], Sen. Tester, Jon [D-MT], Sen. Thune, John [R-SD], Sen. Udall, Mark [D-CO], Sen. Wicker, Roger F. [R-MS], Sen. Cantwell, Maria [D-WA], Sen. Shelby, Richard C. [R-AL], Sen. Vitter, David [R-LA]

Subjects

Defence, Taxation, Budget

Source updated

14 August 2025

Defence · Taxation · Budget

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Summary

Small Business Paperwork Mandate Elimination Act - Amends the Internal Revenue Code to repeal a provision (added by the Patient Protection and Affordable Care Act) that extends to corporations that are not tax-exempt the requirement to report payments of $600 or more. Rescinds $39 billion of appropriated but unobligated discretionary funds. Exempts unobligated funds of the Department of Defense (DOD) or the Department of Veterans Affairs (VA).  Requires the Director of the Office of Management and Budget (OMB) to determine and identify from which appropriation accounts such rescissions shall apply and report to the Secretary of the Treasury and Congress on such rescissions.

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

Timeline

25 January 2011
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
25 January 2011
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 25 January 2011 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 25 January 2011
View Download Open at official source
Introduced in Senate (PDF)
Introduced in Senate · EN · 25 January 2011
View Download Open at official source
Leesvertaling
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Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate
summary · EN · 25 January 2011
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
related to → To repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for other purposes.
related to → Small Business Paperwork Mandate Elimination Act of 2011
related to → To repeal the information reporting requirements added by the Patient Protection and Affordable Care Act.
related to ← Small Business Paperwork Mandate Elimination Act of 2011
related to ← Responsible Unemployment Extension Act

Sources

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

Official source: https://www.congress.gov/bill/112th-congress/senate-bill/18
Open data entity: https://api.congress.gov/v3/bill/112/s/18
us · 112-s-18 · source updated 14 August 2025