Skip to main content
HR 3874 106th Congress House Taxation Accounting Age (Law) Agriculture and Food Building construction Business and social problems Business income tax Business losses Business records Capital gains tax Commerce Community and school Construction costs Construction industries Construction workers Contracts Corporate finance Corporate liquidations Corporate philanthropy Corporate reorganizations

Small Business Tax Relief Act of 2000

Introduced: March 9, 2000 See on congress.gov
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 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.
What's happening now March 9, 2000

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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/)
Report a problem