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S. 72 112th Congress Senate

Small Business Paperwork Mandate Elimination Act of 2011

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 26, 2011 See on congress.gov
Taxation Business recordsCorporate finance and managementTax administration and collection, taxpayers
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 of 2011 - 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.

 Related & companion bills 5
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 72: Small Business Paperwork Mandate Elimination Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-S-72/
MLA
"S. 72: Small Business Paperwork Mandate Elimination Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-72/.
Bluebook (legal)
S. 72, 112th Cong. (2026), https://openamerica.io/bill/112-S-72/.
Markdown link
[S. 72: Small Business Paperwork Mandate Elimination Act of 2011](https://openamerica.io/bill/112-S-72/)
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