United States · Bill · S
S. 2462 (109th)
Small Business Tax Flexibility Act of 2006
Introduced
28 March 2006
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2470)
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
Summary
Small Business Tax Flexibility Act of 2006 - Amends the Internal Revenue Code to permit certain small start-up businesses to elect a taxable year, other than the required taxable year, which ends on the last day of any of the months of April through November (or at the end of an equivalent annual period).
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 28 March 2006
Introduced in Senate (PDF)
Introduced in Senate · EN · 28 March 2006
Introduced in Senate
summary · EN · 28 March 2006
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/2462
- Open data entity: https://api.congress.gov/v3/bill/109/s/2462