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HR 5455 101th Congress House

Small Business Tax Incentive Act of 1990

Official title: To amend the Internal Revenue Code of 1986 with respect to treatment of small businesses.

Introduced: September 17, 1990 See on congress.gov
Taxation Administrative procedureArchitecture and the disabledFederal receipts and expendituresGraphs and charts
More subjectsShow fewer subjects
HealthHealth insuranceIncome taxRegulatory impact statementsSelf-employedSmall businessTax creditsTax deductionsTax returnsTransportation and the physically handicapped
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 3, 1990
Referred to the House Committee on Ways and Means.
Aug 3, 1990
Introduced in House
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 Latest action August 3, 1990

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Tax Incentive Act of 1990 - Title I: Treatment of Costs of Providing Nondiscriminatory Public Accommodations - Amends the Internal Revenue Code to allow a tax credit for small businesses for the expense of providing public accommodations access to the disabled.

Makes such tax credit a part of the general business credit for eligible small businesses.

Reduces the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly.

Title II: Other Provisions - Repeals a provision that disallows the income tax deduction of 25 percent of the health insurance costs of self-employed individuals after tax year 1989 (thus extending the deduction permanently).

Revises provisions regarding the review of the impact of tax regulations on small businesses with respect to procedures in promulgating final regulations.

Requires the booklets of instructions for individual income tax returns to include pie-shaped graphs showing the relative sizes of the major outlay and income categories.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5455: Small Business Tax Incentive Act of 1990. 101st Congress. Open America. https://openamerica.io/bill/101-HR-5455/
MLA
"H.R. 5455: Small Business Tax Incentive Act of 1990." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-5455/.
Bluebook (legal)
H.R. 5455, 101st Cong. (2026), https://openamerica.io/bill/101-HR-5455/.
Markdown link
[H.R. 5455: Small Business Tax Incentive Act of 1990](https://openamerica.io/bill/101-HR-5455/)
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