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HR 3841 109th Congress House Taxation Accounting Agriculture and Food Apprenticeship Automobiles Bank employees Building construction Commerce Computer software Computers Corporation directors Corporation taxes Cost of living adjustments Costs Depreciation and amortization Earnings Economics and Public Finance Employee training Expense accounts Families

Small Employer Tax Relief Act of 2005

Introduced: September 21, 2005 See on congress.gov
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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
Sep 21, 2005
Referred to the House Committee on Ways and Means.
Sep 21, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Small Employer Tax Relief Act of 2005 - Amends Internal Revenue Code provisions relating to small business, including to: (1) allow the deduction from self-employment income of self-employed health insurance costs; (2) reduce in 2006 the federal unemployment tax rate; (3) increase permanently the expensing allowance for small business assets; (4) repeal the alternative minimum tax on individuals after 2009; (5) allow certain small business employers a tax credit for the training of highly-skilled employees; (6) make permanent the work opportunity and the welfare-to-work tax credits; (7) increase depreciation and expensing allowances for certain business assets; (8) allow a standard tax deduction for home office expenses; (9) revise certain S corporation requirements; and (10) waive certain tax penalties for noncompliant tax deposits.

What's happening now September 21, 2005

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Graves, Sam
Missouri · Sep 28, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3841: Small Employer Tax Relief Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3841/
MLA
"H.R. 3841: Small Employer Tax Relief Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3841/.
Bluebook (legal)
H.R. 3841, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3841/.
Markdown link
[H.R. 3841: Small Employer Tax Relief Act of 2005](https://openamerica.io/bill/109-HR-3841/)
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