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H.R. 3362

BillFederalHouseIn Committee
Tax Fairness for Small Business Act of 2007
About This Bill
Committee
Latest Action · August 3, 2007
Referred to the House Committee on Ways and Means.
Congress
110th (2007–2009)
Introduced
August 3, 2007
Cosponsors (2)
0D 2R
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Summary

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Tax Fairness for Small Business Act of 2007- Amends the Internal Revenue Code to allow an accelerated five-year amortization period for goodwill and other business intangibles acquired from certain small businesses (businesses whose average three-year gross receipts do not exceed $5 million) after December 31, 2006. Limits the amount eligible for such amortization to $5 million.

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