H.R. 3629 · 109th Congress
Taking Care of Small Business Tax Simplification Act of 2005
- Stage
- In committee
- Sponsor
- Lloyd Doggett
- Introduced
- 2005-07-29
- Latest action
- 2005-07-29 · Introduced in House
Summary
Taking Care of Small Business Tax Simplification Act of 2005 - Amends the Internal Revenue Code to: (1) extend the deadline for filing a subchapter S election; (2) authorize the Secretary of the Treasury to abate penalties for payroll taxes timely paid but not deposited in the prescribed manner; and (3) permit married couples who operate certain joint ventures to file separate tax returns.