Skip to main content
HR 868 110th Congress House Taxation Commerce Earnings Families Family enterprises Income tax Joint ventures Labor and Employment Married people Self-employed Social Welfare Social security taxes Tax returns

Family Small Business Tax Fairness Act of 2007

Introduced: February 7, 2007 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
Sign in to write a letter Sign in to watch
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
Feb 7, 2007
Referred to the House Committee on Ways and Means.
Feb 7, 2007
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

Family Small Business Tax Fairness Act of 2007 - Amends the Internal Revenue Code to allow a married couple filing a joint tax return an election to conduct a trade or business as a qualified joint venture for purposes of determining separate net employment income. Defines "qualified joint venture" as an entity that is not treated as a partnership and that allows spouses to: (1) treat items of income and expense in accordance with their respective interests in the venture; and (2) conduct their business activities as sole proprietors.

What's happening now February 7, 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 8
All 8 Democratic 8
D
Davis, Danny K.
Illinois · Feb 7, 2007
 D
DeLauro, Rosa L.
Connecticut · Feb 7, 2007
 D
Larson, John B.
Connecticut · Feb 7, 2007
 D
McGovern, James P.
Massachusetts · Feb 7, 2007
 D
Neal, Richard E.
Massachusetts · Feb 7, 2007
 D
Sherman, Brad
California · Feb 7, 2007
 D
Thompson, Mike
California · Feb 7, 2007
 D
Velázquez, Nydia M.
New York · Feb 7, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 868: Family Small Business Tax Fairness Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-868/
MLA
"H.R. 868: Family Small Business Tax Fairness Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-868/.
Bluebook (legal)
H.R. 868, 110th Cong. (2026), https://openamerica.io/bill/110-HR-868/.
Markdown link
[H.R. 868: Family Small Business Tax Fairness Act of 2007](https://openamerica.io/bill/110-HR-868/)
Report a problem