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HR 3874 106th Congress House

Small Business Tax Relief Act of 2000

Official title: To amend the Internal Revenue Code of 1986 to provide tax relief for small businesses, and for other purposes.

Introduced: March 9, 2000 See on congress.gov
Taxation AccountingAge (Law)Agriculture and FoodBuilding construction
More subjectsShow fewer subjects
Business and social problemsBusiness income taxBusiness lossesBusiness recordsCapital gains taxCommerceCommunity and schoolConstruction costsConstruction industriesConstruction workersContractsCorporate financeCorporate liquidationsCorporate philanthropyCorporate reorganizations
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 9, 2000
Referred to the House Committee on Ways and Means.
Mar 9, 2000
Introduced in House
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 Latest action March 9, 2000

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Small Business Tax Relief Act of 2000 - Amends the Internal Revenue Code and other Acts with respect to, among other things: (1) extending permanently the work opportunity and welfare-to-work credit; (2) a 100 percent deduction of health insurance costs for the self-employed; (3) compensation and retirements limits for certain multiemployer, governmental, and other plans; (4) increased business deductions and credits; (5) school construction and modernization bonds; (6) increased estate tax benefits; (7) tax rules for expatriates; (8) the disallowance of noneconomic tax attributes; (9) built-in losses; and (10) offsets.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 6
D
DeLauro, Rosa L.
Connecticut · Mar 9, 2000
 D
Larson, John B.
Connecticut · Mar 9, 2000
 D
McGovern, James P.
Massachusetts · Mar 9, 2000
 D
Meeks, Gregory W.
New York · Mar 9, 2000
 D
Nadler, Jerrold
New York · Mar 9, 2000
 D
Neal, Richard E.
Massachusetts · Mar 9, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3874: Small Business Tax Relief Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-3874/
MLA
"H.R. 3874: Small Business Tax Relief Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-3874/.
Bluebook (legal)
H.R. 3874, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3874/.
Markdown link
[H.R. 3874: Small Business Tax Relief Act of 2000](https://openamerica.io/bill/106-HR-3874/)
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