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HR 3874 110th Congress House Taxation Capital gains tax Commerce Corporation taxes Income tax Small business Tax administration Tax rates

Small Business Growth and Opportunity Act

Introduced: October 17, 2007 See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Oct 17, 2007
Referred to the House Committee on Ways and Means.
Oct 17, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Small Business Growth and Opportunity Act - Amends the Internal Revenue Code to reduce from 10 to seven years the period during which certain built-in gains of subchapter S corporations are subject to tax.

What's happening now October 17, 2007

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
Davis, Danny K.
Illinois · Jun 20, 2008
 D
Johnson, Henry C. "Hank"
Georgia · Nov 9, 2007
 D
Kaptur, Marcy
Ohio · Oct 31, 2007
 D
Cohen, Steve
Tennessee · Oct 25, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3874: Small Business Growth and Opportunity Act. 110th Congress. Open America. https://openamerica.io/bill/110-HR-3874/
MLA
"H.R. 3874: Small Business Growth and Opportunity Act." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3874/.
Bluebook (legal)
H.R. 3874, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3874/.
Markdown link
[H.R. 3874: Small Business Growth and Opportunity Act](https://openamerica.io/bill/110-HR-3874/)
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