Bill Text — Jun 3, 2013
This bill’s text is now available.
Mar 5, 2013
113th Congress, 2013–2015
This bill was introduced on March 5, 2013, in a previous session of Congress, but was not enacted.
Representative for Illinois's 18th congressional district
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Last Updated: Mar 5, 2013
Length: 6 pages
To amend the Internal Revenue Code of 1986 to expand the availability of the cash method of accounting for small businesses, and for other purposes.
3/5/2013--Introduced.Small Business Accounting and Tax Simplification Act - Amends the Internal Revenue Code to exempt certain small business taxpayers from the requirements of using the accrual method of accounting and ... Read more >
The bill’s title was written by its sponsor.
This is the first step in the legislative process.
This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 947”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.
The committee chair determines whether a bill will move past the committee stage.
There have been no roll call votes related to this bill.
Click a format for a citation suggestion:
Civic Impulse. (2015). H.R. 947 — 113th Congress: Small Business Accounting and Tax Simplification Act. Retrieved from https://www.govtrack.us/congress/bills/113/hr947
“H.R. 947 — 113th Congress: Small Business Accounting and Tax Simplification Act.” www.GovTrack.us. 2013. October 5, 2015 <https://www.govtrack.us/congress/bills/113/hr947>
|title=H.R. 947 (113th)
|accessdate=October 5, 2015
|author=113th Congress (2013)
|date=March 5, 2013
|quote=Small Business Accounting and Tax Simplification Act