H.R. 4643 · 112th Congress · 2011–2012
Small Business Tax Simplification Act
H.R. 4643 in the 112th Congress (2011–2012) was introduced on Apr 25, 2012, sponsored by Rick Berg with 17 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
- Apr 25, 2012
- Co-sponsors
- 17
- Policy area
- Taxation
What it does
Small Business Tax Simplification Act - Amends the Internal Revenue Code to exempt certain small business taxpayers from the requirements of using the accrual method of accounting and of using inventories. Allows such taxpayers to use a cash method of accounting if they meet the gross receipts test and are not engaged in farming as a corporation.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Rick Berg (R-ND). Co-sponsors: 6 Democrats, 11 Republicans.
Where it stands
- IntroducedApr 25, 2012
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Apr 25, 2012)
More bills from Rick Berg in the 112th Congress
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. 4643 (112th Congress): Small Business Tax Simplification Act,” https://www.capitolreceipts.com/bill/112-hr-4643/small-business-tax-simplification-act (accessed 2026-10-14).