Taking Care of Small Business Tax Simplification Act of 2005
Last action on Jul 29, 2005Referred to the House Committee on Ways and Means.
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Summary
Taking Care of Small Business Tax Simplification Act of 2005 - Amends the Internal Revenue Code to: (1) extend the deadline for filing a subchapter S election; (2) authorize the Secretary of the Treasury to abate penalties for payroll taxes timely paid but not deposited in the prescribed manner; and (3) permit married couples who operate certain joint ventures to file separate tax returns.
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