United States · Bill · S
S. 3857 (109th)
BOOST Act
Introduced
6 September 2006
Last action
—
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9057-9060)
Sponsors
—
Subjects
Discovery layer
Source updated
15 August 2025
Summary
Bringing Opportunities to Our Small Business Taxpayers Act or BOOST Act - Amends the Internal Revenue Code to: (1) make permanent the $100,000 expensing allowance for small business assets; (2) expand eligibility of small businesses for cash accounting; (3) revise S corporation rules relating to built-in gains, passive income, and shareholder eligibility; (4) allow certain small businesses a tax credit for contributions to employee retirement plans; and (5) allow a deduction from self-employment income for retirement plan contributions and for health insurance costs.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 6 September 2006
Introduced in Senate (PDF)
Introduced in Senate · EN · 6 September 2006
Introduced in Senate
summary · EN · 6 September 2006
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/3857
- Open data entity: https://api.congress.gov/v3/bill/109/s/3857