H.R. 3874 · 110th Congress · 2007–2008
Small Business Growth and Opportunity Act
H.R. 3874 in the 110th Congress (2007–2008) was introduced on Oct 17, 2007, sponsored by Steve Kagen with 23 co-sponsors.
During the 110th Congress (2007–2008), George W. Bush was president, and Democrats held the House majority and Republicans the Senate majority.
- Status
- Introduced
- Introduced
- Oct 17, 2007
- Co-sponsors
- 23
- Policy area
- Taxation
What it does
Small Business Growth and Opportunity Act - Amends the Internal Revenue Code to reduce from 10 to seven years the period during which certain built-in gains of subchapter S corporations are subject to tax.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Steve Kagen (D-WI). Co-sponsors: 14 Democrats, 9 Republicans.
Where it stands
- IntroducedOct 17, 2007
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Oct 17, 2007)
More bills from Steve Kagen in the 110th Congress
Other Taxation bills in the 110th Congress
- H.R. 3678: Internet Tax Freedom Act Amendments Act of 2007
- H.R. 4118: To exclude from gross income payments from the Hokie Spirit Memorial Fund to the victims of the…
- H.R. 3648: Mortgage Forgiveness Debt Relief Act of 2007
- H.R. 3996: Tax Increase Prevention Act of 2007
- H.R. 4839: Tax Technical Corrections Act of 2007
- S. 2436: A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of…
- H.R. 6081: Heroes Earnings Assistance and Relief Tax Act of 2008
- H.R. 6532: To amend the Internal Revenue Code of 1986 to restore the Highway Trust Fund balance.
- H.R. 7082: Inmate Tax Fraud Prevention Act of 2008
- S. 14: Invest in America Act
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. 3874 (110th Congress): Small Business Growth and Opportunity Act,” https://www.capitolreceipts.com/bill/110-hr-3874/small-business-growth-and-opportunity-act (accessed 2026-10-17).