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Searching...- Bills
- H.R.4137
H.R.4137: Small Business Tax Modernization Act of 2004
About This Bill
- This bill was introduced in the 108th Congress
- This bill is primarily about taxation
- Introduced April 2, 2004
- Latest Major Action April 2, 2004
Bill Sponsor
Bill Summary
Small Business Modernization Act of 2004 - Amends the Internal Revenue Code to: (1) terminate subchapter S corporation elections after 2004 and subchapter S status after 2014 and to allow privately-held domestic corporations, in lieu of electing subchapter S treatment, to elect to be treated as partnerships for tax purposes; (2) set forth rules for the tax treatment of former subchapter S corporations electing partnership status; and (3)...
(Source: Library of Congress)
Bill Actions
| Date | Description |
|---|---|
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Sponsor introductory remarks on measure.
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Referred to the House Committee on Ways and Means.
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| April 2, 2004 |
Introduced in the House by Amory Houghton (R-N.Y.) |