H.R. 3255 (99th): Small Business Tax Simplification Act of 1985

Introduced:
Sep 10, 1985 (99th Congress, 1985–1986)
Sponsor:
Rep. Cecil Heftel [D-HI1]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Status

This bill was introduced on September 10, 1985, in a previous session of Congress, but was not enacted.

Progress
Introduced Sep 10, 1985
Cosponsors
1 cosponsors (1R) (show)
Committees

House Judiciary

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

Full Title

A bill to amend the Internal Revenue Code of 1954 to allow monthly deposits of payroll taxes for employers with monthly payroll tax payments under $5,000, and for other purposes.

Summary

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Text

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Primary Source

View on THOMAS (The Library of Congress)

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

9/10/1985--Introduced.
Small Business Tax Simplification Act of 1985 - Amends the Internal Revenue Code to allow employers who withhold an aggregate amount of FICA and income taxes of less than $5,000 per month to make deposits of such taxes once per month. Allows an inflation adjustment to such aggregate amount beginning after 1986. Repeals the $25,000 limit on the amount of litigation costs which may be awarded to a prevailing party in civil tax cases. Denies the awarding of litigation costs if: (1) the United States proves that its position was justified; or (2) special circumstances exist; or (3) the prevailing party protracted the proceedings. Applies the Regulatory Flexibility Act to the Internal Revenue Service.

House Republican Conference Summary

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House Democratic Caucus Summary

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