Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · S

S. 2742 (95th)

Small Business Simplification Reform Act

referredUnited States· United States Congress· EN

Introduced

14 March 1978

Last action

14 March 1978 · Introduced

Status

Referred to Senate Committee on Finance.

Sponsors

Sen. Nelson, Gaylord [D-WI], Sen. Anderson, Wendell R. [D-MN], Sen. Ford, Wendell H. [D-KY], Sen. Huddleston, Walter (Dee) [D-KY], Sen. Humphrey, Hubert H. [D-MN], Sen. McIntyre, Thomas J. [D-NH], Sen. Sparkman, John J. [D-AL], Sen. Church, Frank [D-ID], Sen. Domenici, Pete V. [R-NM], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Leahy, Patrick J. [D-VT], Sen. Culver, John C. [D-IA], Sen. Javits, Jacob K. [R-NY], Sen. Mathias, Charles McC., Jr. [R-MD], Sen. Matsunaga, Spark M. [D-HI]

Subjects

Discovery layer

Source updated

2 September 2025

Official sourceView documentsShare

Summary

Small Business Simplification Reform Act - Amends the Internal Revenue Code to permit a taxpayer, in calculating depreciation allowances of property, to apply a 36-month useful life computed under the straight-line method for up to $100,000 of basis of property.

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

Timeline

  1. 14 March 1978

    Introduced

    Referred to Senate Committee on Finance.

    Source: IntroReferral

  2. 14 March 1978

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

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.