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HR 1247 105th Congress House

Small Business Partnership Protection Act

Official title: To prohibit the Secretary of the Treasury from changing the treatment of partnership distributions to limited partners.

Introduced: April 15, 1997 See on congress.gov
Taxation Administrative procedureBusiness lossesCommerceDepartment of the Treasury
More subjectsShow fewer subjects
EarningsEconomics and Public FinanceGovernment Operations and PoliticsIncomeInternal revenue lawLabor and EmploymentLawPartnershipsSelf-employedSocial WelfareSocial security taxesTax exclusion
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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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 Latest action April 8, 1997

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Republican 3
R
Graham, Lindsey
South Carolina · Jul 25, 1997
 R
Crapo, Mike
Idaho · Jun 5, 1997
BUYER, STEPHEN
· May 15, 1997
NETHERCUTT, GEORGE
· May 15, 1997
 R
Calvert, Ken
California · Apr 15, 1997
DUNN, JENNIFER
· Apr 8, 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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