Summary: H.R.3874 — 106th Congress (1999-2000)All Information (Except Text)

There is one summary for H.R.3874. Bill summaries are authored by CRS.

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Introduced in House (03/09/2000)

Small Business Tax Relief Act of 2000 - Amends the Internal Revenue Code and other Acts with respect to, among other things: (1) extending permanently the work opportunity and welfare-to-work credit; (2) a 100 percent deduction of health insurance costs for the self-employed; (3) compensation and retirements limits for certain multiemployer, governmental, and other plans; (4) increased business deductions and credits; (5) school construction and modernization bonds; (6) increased estate tax benefits; (7) tax rules for expatriates; (8) the disallowance of noneconomic tax attributes; (9) built-in losses; and (10) offsets.