To amend the Internal Revenue Code of 1986 to provide for the tax on distilled spirits, wine, and beer to be collected quarterly from certain small taxpayers.
Paperwork Relief for Small Businesses Act of 2005 - Amends the Internal Revenue Code to permit taxpayers who reasonably expect to owe $50,000 or less in annual taxes on distilled spirits, wines, and beer to make quarterly (rather than semimonthly) tax payments.
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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