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SRES 88 112th Congress Senate

A resolution expressing the sense of the Senate that businesses of the United States should retain the option to organize as those businesses choose, including as flow-through entities, and not be…

Official title: A resolution expressing the sense of the Senate that businesses of the United States should retain the option to organize as those businesses choose, including… Show full official titleShow less

Official title: A resolution expressing the sense of the Senate that businesses of the United States should retain the option to organize as those businesses choose, including as flow-through entities, and not be forced to reorganize as C corporations.

Introduced: September 10, 2012 See on congress.gov
Taxation Corporate finance and managementIncome tax ratesSmall businessTax reform and tax simplification
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This resolution expired with the 112th Congress
It was not agreed to before the 112th Congress (2011–2012) adjourned, so it is no longer active. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Agreed to (Senate)
Mar 3, 2011
Referred to the Committee on Finance. (text of measure as introduced: CR S1237)
Mar 3, 2011
Sponsor introductory remarks on measure. (CR S1237)
Mar 3, 2011
Introduced in Senate
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 Latest action March 3, 2011

Referred to the Committee on Finance. (text of measure as introduced: CR S1237)

 Plain-English summary Congressional Research Service

Expresses the sense of the Senate that: (1) the federal government should preserve the organizational options available for businesses to operate as they choose, including as flow-through entities; (2) raising taxes on businesses that create jobs will be detrimental to the U.S. economic recovery; (3) generating increased tax revenue on the backs of U.S. small businesses will impede job creation; and (4) any legislative approach to comprehensive fundamental tax reform should include a debate on the individual rates at which most businesses in the United States should be taxed, rather than narrowly focusing on corporate tax rates or forcing small business owners into corporate status for tax purposes.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Thune, John
South Dakota · Sep 10, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). S. Res. 88: A resolution expressing the sense of the Senate that businesses of the United States should retain the option to organize as those businesses choose, including as flow-through entities, and not be forced to reorganize as C corporations.. 112th Congress. Open America. https://openamerica.io/bill/112-SRES-88/
MLA
"S. Res. 88: A resolution expressing the sense of the Senate that businesses of the United States should retain the option to organize as those businesses choose, including as flow-through entities, and not be forced to reorganize as C corporations.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-SRES-88/.
Bluebook (legal)
S. Res. 88, 112th Cong. (2026), https://openamerica.io/bill/112-SRES-88/.
Markdown link
[S. Res. 88: A resolution expressing the sense of the Senate that businesses of the United States should retain the option to organize as those businesses choose, including as flow-through entities, and not be forced to reorganize as C corporations.](https://openamerica.io/bill/112-SRES-88/)
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