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HR 1247 105th Congress House Taxation Administrative procedure Business losses Commerce Department of the Treasury Earnings Economics and Public Finance Government Operations and Politics Income Internal revenue law Labor and Employment Law Partnerships Self-employed Social Welfare Social security taxes Tax exclusion

Small Business Partnership Protection Act

Introduced: April 8, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Apr 8, 1997
Referred to the House Committee on Ways and Means.
Apr 8, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Small Business Partnership Protection Act - Provides that the application of provisions of the Internal Revenue Code concerning the definition of net earnings from self-employment of a limited partner shall be determined without regard to any regulation, ruling, or other guidance issued after January 9, 1997.

What's happening now April 8, 1997

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Graham, Lindsey
South Carolina · Jul 25, 1997
 R
Crapo, Mike
Idaho · Jun 5, 1997
 R
Calvert, Ken
California · Apr 15, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1247: Small Business Partnership Protection Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1247/
MLA
"H.R. 1247: Small Business Partnership Protection Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1247/.
Bluebook (legal)
H.R. 1247, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1247/.
Markdown link
[H.R. 1247: Small Business Partnership Protection Act](https://openamerica.io/bill/105-HR-1247/)
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