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S. 18 112th Congress Senate

Small Business Paperwork Mandate Elimination Act

Official title: A bill to repeal the expansion of information reporting requirements for payments of $600 or more to corporations and for other purposes.

Introduced: January 27, 2011 See on congress.gov
Taxation AppropriationsBusiness recordsCorporate finance and managementTax administration and collection, taxpayers
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jan 25, 2011
Read twice and referred to the Committee on Finance.
Jan 25, 2011
Introduced in Senate
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 Latest action January 25, 2011

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Small Business Paperwork Mandate Elimination Act - Amends the Internal Revenue Code to repeal a provision (added by the Patient Protection and Affordable Care Act) that extends to corporations that are not tax-exempt the requirement to report payments of $600 or more.

Rescinds $39 billion of appropriated but unobligated discretionary funds. Exempts unobligated funds of the Department of Defense (DOD) or the Department of Veterans Affairs (VA).  Requires the Director of the Office of Management and Budget (OMB) to determine and identify from which appropriation accounts such rescissions shall apply and report to the Secretary of the Treasury and Congress on such rescissions.

 Related & companion bills 6
  • HR 4 Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
  • HR 60 To repeal the expansion of information reporting requirements for payments of $600 or more to corporations, and for oth…
  • HR 144 Small Business Paperwork Mandate Elimination Act of 2011
  • HR 584 To repeal the information reporting requirements added by the Patient Protection and Affordable Care Act.
  • S 72 Small Business Paperwork Mandate Elimination Act of 2011
  • S 1885 Responsible Unemployment Extension Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 25
All 25 Democratic 4 Republican 17
R
Johnson, Ron
Wisconsin · Jan 27, 2011
 R
Paul, Rand
Kentucky · Jan 26, 2011
 R
Barrasso, John
Wyoming · Jan 25, 2011
 D
Bennet, Michael F.
Colorado · Jan 25, 2011
 R
Boozman, John
Arkansas · Jan 25, 2011
Burr, Richard
· Jan 25, 2011
 D
Cantwell, Maria
Washington · Jan 25, 2011
 R
Collins, Susan M.
Maine · Jan 25, 2011
 R
Cornyn, John
Texas · Jan 25, 2011
 R
Crapo, Mike
Idaho · Jan 25, 2011
 R
Graham, Lindsey
South Carolina · Jan 25, 2011
 R
Grassley, Chuck
Iowa · Jan 25, 2011
 R
Hoeven, John
North Dakota · Jan 25, 2011
Isakson, Johnny
· Jan 25, 2011
 D
Klobuchar, Amy
Minnesota · Jan 25, 2011
 R
Lee, Mike
Utah · Jan 25, 2011
 R
McConnell, Mitch
Kentucky · Jan 25, 2011
 R
Moran, Jerry
Kansas · Jan 25, 2011
 R
Murkowski, Lisa
Alaska · Jan 25, 2011
 R
Risch, James E.
Idaho · Jan 25, 2011
 R
Thune, John
South Dakota · Jan 25, 2011
Toomey, Patrick
· Jan 25, 2011
Vitter, David
· Jan 25, 2011
 D
Warner, Mark R.
Virginia · Jan 25, 2011
 R
Wicker, Roger F.
Mississippi · Jan 25, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 18: Small Business Paperwork Mandate Elimination Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-18/
MLA
"S. 18: Small Business Paperwork Mandate Elimination Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-18/.
Bluebook (legal)
S. 18, 112th Cong. (2026), https://openamerica.io/bill/112-S-18/.
Markdown link
[S. 18: Small Business Paperwork Mandate Elimination Act](https://openamerica.io/bill/112-S-18/)
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