There is one summary for H.R.1074. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (03/14/2011)

Amends the Internal Revenue Code to reduce to 10%: (1) the income tax rate on corporations, including personal service corporations; and (2) the capital gains income of individuals and corporations.

Makes provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce tax rates on capital gains income permanent.