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HR 3629 109th Congress House

Taking Care of Small Business Tax Simplification Act of 2005

Official title: To amend the Internal Revenue Code of 1986 to allow the subchapter S election to be made on a return filed before the due date with extensions, to reduce the p… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow the subchapter S election to be made on a return filed before the due date with extensions, to reduce the payroll deposit penalties for failures to make deposits in the prescribed manner, and to allow a married couple who operates a unincorporated business as co-owners to file separate self-employment tax returns.

Introduced: July 29, 2005 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
Taxation Collection of accountsCommerceCorporation taxesFamilies
More subjectsShow fewer subjects
Income taxJoint venturesLabor and EmploymentMarried peopleSelf-employedSmall businessTax administrationTax creditsTax deductionsTax penaltiesTax returns
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Jul 29, 2005
Referred to the House Committee on Ways and Means.
Jul 29, 2005
Introduced in House
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 Latest action July 29, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Taking Care of Small Business Tax Simplification Act of 2005 - Amends the Internal Revenue Code to: (1) extend the deadline for filing a subchapter S election; (2) authorize the Secretary of the Treasury to abate penalties for payroll taxes timely paid but not deposited in the prescribed manner; and (3) permit married couples who operate certain joint ventures to file separate tax returns.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 12
All 12 Democratic 6 Independent 1
KENNEDY, PATRICK
· Nov 17, 2005
 I
Sanders, Bernard
Vermont · Nov 17, 2005
Cardoza, Dennis
· Jul 29, 2005
 D
Case, Ed
Hawaii · Jul 29, 2005
Chandler, Ben
· Jul 29, 2005
 D
Davis, Danny K.
Illinois · Jul 29, 2005
Herseth Sandlin, Stephanie
· Jul 29, 2005
 D
McGovern, James P.
Massachusetts · Jul 29, 2005
MOORE, DENNIS
· Jul 29, 2005
 D
Sherman, Brad
California · Jul 29, 2005
 D
Thompson, Mike
California · Jul 29, 2005
 D
Velázquez, Nydia M.
New York · Jul 29, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3629: Taking Care of Small Business Tax Simplification Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3629/
MLA
"H.R. 3629: Taking Care of Small Business Tax Simplification Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3629/.
Bluebook (legal)
H.R. 3629, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3629/.
Markdown link
[H.R. 3629: Taking Care of Small Business Tax Simplification Act of 2005](https://openamerica.io/bill/109-HR-3629/)
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