H.R. 417 · 112th Congress · 2011–2012
Small Business Tax Relief Act of 2011
H.R. 417 in the 112th Congress (2011–2012) was introduced on Jan 25, 2011, sponsored by William L. Owens with 21 co-sponsors.
During the 112th Congress (2011–2012), Barack Obama was president, and Republicans held the House majority and Democrats the Senate majority.
- Status
- Introduced
- Introduced
- Jan 25, 2011
- Co-sponsors
- 21
- Policy area
- Taxation
What it does
Small Business Tax Relief Act of 2011 - Repeals the provision of 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. Amends the Internal Revenue Code to impose a 5.4% surcharge on individual taxpayers whose modified adjusted gross income exceeds $1 million.
Summary by the nonpartisan Congressional Research Service.
Sponsor
William L. Owens (D-NY). Co-sponsors: 21 Democrats.
Where it stands
- IntroducedJan 25, 2011
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Jan 25, 2011)
Other Taxation bills in the 112th Congress
- H.R. 1079: Airport and Airway Extension Act of 2011
- H.R. 4: Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
- H.R. 1893: Airport and Airway Extension Act of 2011, Part II
- H.R. 2279: Airport and Airway Extension Act of 2011, Part III
- H.R. 2553: Airport and Airway Extension Act of 2011, Part IV
- H.R. 674: To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on…
- H.R. 8: American Taxpayer Relief Act of 2012
- S. 18: Small Business Paperwork Mandate Elimination Act
- H.R. 21: Reclaiming Individual Liberty Act
- H.R. 25: Fair Tax Act of 2011
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 417 (112th Congress): Small Business Tax Relief Act of 2011,” https://www.capitolreceipts.com/bill/112-hr-417/small-business-tax-relief-act-of-2011 (accessed 2026-10-17).