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- S.2961
S.2961: Qualified Personal Service Corporations Clarification Act of 2004
About This Bill
- This bill was introduced in the 108th Congress
- This bill is primarily about taxation
- Introduced Oct. 8, 2004
- Latest Major Action Oct. 8, 2004
- See the one similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsor
Bill Summary
Qualified Personal Service Corporations Clarification Act of 2004 - Amends the Internal Revenue Code to modify the criteria for determining whether a corporation is a qualified personal service corporation. Includes within the definition of qualified personal service corporation a qualifying corporation substantially all of whose stock is held by certain former employees (thus permitting such corporation to use the cash method of accounting).
(Source: Library of Congress)
Bill Actions
Date | Description |
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Read twice and referred to the Committee on Finance.
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Oct. 8, 2004 |
Introduced in the Senate by Sam Brownback (R-Kan.) |