United States · Bill · S
S. 270 (110th)
Small Business Tax Flexibility Act of 2007
Introduced
11 January 2007
Last action
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Status
Sponsor introductory remarks on measure. (CR S5175-5176)
Sponsors
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Subjects
Discovery layer
Source updated
14 August 2025
Summary
Small Business Tax Flexibility Act of 2007 - 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).
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 11 January 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 11 January 2007
Introduced in Senate
summary · EN · 11 January 2007
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/110th-congress/senate-bill/270
- Open data entity: https://api.congress.gov/v3/bill/110/s/270