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United States · Resolution · SRES

S.Res. 364 (99th)

A resolution to express the sense of the Senate relating to taxation of the small businesses of the Nation.

openUnited States· United States Congress· EN

Introduced

11 March 1986

Last action

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Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Sponsors

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Subjects

Discovery layer

Source updated

3 January 2025

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Summary

Expresses the sense of the Senate that: (1) any tax reform legislation should reduce income taxes on small businesses; (2) any reduction in corporate tax rates should apply to each income tax bracket; (3) the phaseout of graduated corporate tax rates should not occur at an income level below that established by current law; and (4) the maximum corporate tax rate should not apply to a level of income below that established by current law.

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Documents

1 official file

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