S. 740 — A bill to provide a 1-year delay in the imposition of penalties on small businesses failing to make electronic fund transfers of business taxes.

Summary

Imposes a one-year delay in the imposition of certain penalties under the Internal Revenue Code for failure to make specified business tax payments by electronic fund transfer.

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Legislative Actions

1997-05-14
Introduced in Senate
1997-05-14
Sponsor introductory remarks on measure. (CR S4485)
1997-05-14
Read twice and referred to the Committee on Finance.

A bill to provide a 1-year delay in the imposition of penalties on small businesses failing to make electronic fund transfers of business taxes.

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Summary

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