S 732 · 95th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to provide for a permanent reduction in the rate of tax paid by small business corporations.
Bill Progress
✓
Introduced2
Committee3
Senate Vote4
House5
EnactedLatest: Referred to Senate Committee on Finance.(1977-02-11)
Plain Language Summary
[AI summary unavailable — showing source text]
Amends the Internal Revenue Code to: (1) reduce the normal corporate income tax; (2) increase the corporate surtax; and (3) increase the corporate surtax exemption.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
20 Republicans