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S. 349 - Small Business and Work Opportunity Act of 2007

Taxation. 110th Congress (2007-2008) View bill details
Sponsor:
Summary:
An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes. (by CRS) 
Status:
The bill has passed through committee and has been put on a legislative calendar. 
There have been no votes on this bill.

Small Business and Work Opportunity Act of 2007

S. 349 — 110th Congress (2007–2008)

Summary
An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes. (by CRS)
Learn More
At OpenCongress
Title
An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes.
Other Titles
  • Small Business and Work Opportunity Act of 2007
  • Small Business and Work Opportunity Act of 2007
Sponsor
Max Baucus
Co-Sponsors
    Subjects
    • Taxation
    • Accounting
    • Administrative procedure
    • Administrative remedies
    • Bank employees
    • Budgets
    • Business
    • Capital gains tax
    • Checks
    • Citizenship
    • Compensation for victims of crime
    • Congress
    • Congressional reporting requirements
    • Construction costs
    • Contracts
    • Corporation taxes
    • Cost of living adjustments
    • Criminal investigation
    • Criminal justice
    • Debt
    • Department of the Treasury
    • Depreciation and amortization
    • Disabled
    • Due process of law
    • Economic policy
    • Employment
    • Employment agencies
    • Enterprise zones
    • Executive compensation
    • Executive departments
    • Executive reorganization
    • Expatriation
    • Finance
    • Fines (Penalties)
    • Food
    • Foreign corporations
    • Fraud
    • Gifts
    • Governmental investigations
    • Immigration
    • Income tax
    • Indexing (Economic policy)
    • Insurance
    • Interest
    • Internal Revenue Service (IRS)
    • Inventories
    • Investments
    • Job training
    • Labor
    • Law
    • Leases
    • Legislation
    • Pensions
    • Professions
    • Profit
    • Punitive damages
    • Restaurants
    • Retail trade
    • Securities
    • Small business
    • Stockholders
    • Stocks
    • Subsidiary corporations
    • Surety and fidelity
    • Tax administration
    • Tax credits
    • Tax deductions
    • Tax deferral
    • Tax exclusion
    • Tax liens
    • Tax penalties
    • Tax refunds
    • Tax returns
    • Tax-deferred compensation plans
    • Taxation of foreign income
    • Trade
    • Trusts and trustees
    • Urban affairs
    • User charges
    • Veterans
    • Veterans' employment
    • Visas
    • Wages
    • Welfare
    • Welfare work participation
    • Whistle blowing
    • Withholding tax
    Related Bills
    Major Actions
    Introduced1/17/2007
    Referred to Committee
    Bill History

    There have been no votes on this bill.

    ActionDateDescription
    Introduced1/22/2007
    Put on a legislative calendar1/17/2007Committee on Finance ordered to be reported an original measure.
    1/22/2007Committee on Finance. Original measure reported to Senate by Senator Baucus. With written report No. 110-1. Additional views filed.
    Put on a legislative calendar1/22/2007Placed on Senate Legislative Calendar under General Orders. Calendar No. 10.
    NumberSponsorDate OfferedStatus

    Total contributions given to Senators from interest groups that…

    supported this bill

    Commercial banks & bank holding companies [About]
    Restaurants & drinking establishments [About]
    Dentists [About]
    Retail trade [About]
    Small business associations [About]
    Military [About]
    11 times as much
    $2,784,031
    $3,638,638
    $230,240
    $11,106,596
    $416,368
    $1,007,644
    $19,183,517
    $312,104
    $1,378,808
    $1,690,912
    Securities, commodities & investment [About]
    Manufacturing [About]
    3 Organizations Supported and 1 Opposed; See Which Ones
    3 Organizations Supported and 1 Opposed; See Which Ones

    Organizations that took a position on
    Small Business and Work Opportunity Act of 2007

    3 organizations supported this bill

    American Dental Association
    (n.d.). Dental leaders support student loan and tax legislation. Retrieved n.d., from .
    Disabled American Veterans
    (n.d.). Current Legislation. Retrieved n.d., from .
    National Restaurant Association
    (n.d.). National Restaurant Association Commends Senators for Including Tax Relief for Restaurants in Minimum Wage Increase Package. Retrieved n.d., from .

    1 organization opposed this bill

    National Association of Manufacturers
    (n.d.). Letter to Commitee on Finance. Retrieved n.d., from .

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    Includes reported contributions to congressional campaigns of Senators in office during the 110th U.S. Congress, from interest groups invested in the vote according to MapLight, January 1, 2003 – December 31, 2008.
    Contributions data source: OpenSecrets.org

    Add Data Filters:

    Contributions by Legislator

    Namesort iconPartyState$ From Interest Groups
    That Supported    		$ From Interest Groups
    That Opposed
    Daniel K. AkakaDHI$86,150$0
    Andrew Lamar AlexanderRTN$249,250$16,900
    Alan Wayne AllardRCO$12,000$2,000
    Max BaucusDMT$272,713$31,050
    Birch "Evan" BayhDIN$187,194$66,450
    Bob BennettRUT$187,200$6,500
    Joe BidenDDE$91,475$8,450
    Jesse "Jeff" BingamanDNM$60,100$0
    Christopher "Kit" BondRMO$228,999$23,150
    Barbara BoxerDCA$71,575$10,500
    Sherrod BrownDOH$172,662$3,500
    Sam BrownbackRKS$77,384$1,500
    Jim BunningRKY$217,436$7,200
    Richard BurrRNC$447,666$5,250
    Robert ByrdDWV$43,600$4,600
    Maria CantwellDWA$134,513$6,100
    Ben CardinDMD$128,250$7,500
    Tom CarperDDE$307,248$3,450
    Bob CaseyDPA$161,836$5,500
    Clarence Saxby ChamblissRGA$486,807$48,500
    Hillary ClintonDNY$783,975$55,589
    Tom CoburnROK$146,557$6,000
    William Thad CochranRMS$85,250$0
    Norm ColemanRMN$481,209$69,850
    Susan CollinsRME$190,184$10,900
    Gaylord Kent ConradDND$161,238$9,950
    Bob CorkerRTN$424,062$13,000
    John CornynRTX$598,202$27,954
    Larry CraigRID$11,210$1,000
    Mike CrapoRID$175,907$4,000
    Jim DeMintRSC$343,633$21,750
    Chris DoddDCT$423,100$60,150
    Mary Elizabeth DoleRNC$383,722$19,500
    Pete DomeniciRNM$50,600$4,600
    Byron DorganDND$66,500$2,750
    Dick DurbinDIL$215,875$57,300
    John EnsignRNV$123,650$0
    Mike EnziRWY$122,300$7,000
    Russ FeingoldDWI$107,166$7,300
    Dianne FeinsteinDCA$108,874$4,000
    Lindsey GrahamRSC$185,950$17,050
    Chuck GrassleyRIA$204,645$10,550
    Judd GreggRNH$119,850$1,500
    Chuck HagelRNE$60,900$3,300
    Tom HarkinDIA$106,205$5,300
    Orrin HatchRUT$189,699$11,000
    Kay Bailey HutchisonRTX$276,750$19,400
    Jim InhofeROK$105,875$1,900
    Dan InouyeDHI$111,124$4,000
    Johnny IsaksonRGA$321,416$4,200
    Tim JohnsonDSD$205,644$18,550
    Ted KennedyDMA$91,049$14,250
    John KerryDMA$56,296$0
    Amy KlobucharDMN$172,635$2,900
    Herb KohlDWI$0$0
    Jon KylRAZ$371,033$42,100
    Mary LandrieuDLA$178,799$6,900
    Frank LautenbergDNJ$83,150$13,200
    Patrick LeahyDVT$21,950$7,500
    Carl LevinDMI$77,500$1,250
    Joe LiebermanICT$292,850$172,700
    Blanche LincolnDAR$204,057$4,250
    Chester Trent LottRMS$138,450$3,250
    Dick LugarRIN$115,923$5,250
    Mel MartinezRFL$410,600$52,000
    John McCainRAZ$60,250$5,050
    Claire McCaskillDMO$77,250$1,250
    Addison "Mitch" McConnellRKY$510,200$56,325
    Bob MenéndezDNJ$272,300$21,950
    Barbara MikulskiDMD$63,750$1,450
    Lisa MurkowskiRAK$119,750$8,250
    Patty MurrayDWA$111,199$10,150
    Earl "Ben" NelsonDNE$259,479$15,800
    Clarence "Bill" NelsonDFL$161,998$47,403
    Barack ObamaDIL$313,203$22,608
    Mark PryorDAR$150,942$13,600
    John "Jack" ReedDRI$181,799$13,000
    Harry ReidDNV$268,696$21,760
    Charles "Pat" RobertsRKS$239,740$9,800
    John "Jay" RockefellerDWV$108,350$20,700
    Ken SalazarDCO$210,220$29,400
    Bernie SandersIVT$8,600$0
    Chuck SchumerDNY$318,450$37,150
    Jeff SessionsRAL$178,230$1,400
    Richard ShelbyRAL$390,697$36,400
    Gordon SmithROR$268,050$31,250
    Olympia SnoweRME$103,650$5,650
    Arlen SpecterDPA$311,120$31,200
    Debbie StabenowDMI$183,841$50,853
    Ted StevensRAK$38,200$4,750
    John SununuRNH$382,956$29,500
    Jon TesterDMT$64,800$1,250
    Craig ThomasRWY$53,500$0
    John ThuneRSD$281,221$28,610
    David VitterRLA$223,757$21,000
    George VoinovichROH$315,575$38,600
    John WarnerRVA$4,900$0
    Jim WebbDVA$67,436$1,450
    Sheldon WhitehouseDRI$55,750$2,000
    Ron WydenDOR$94,036$8,360

    Add Data Filters:

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    		NamePartyState$ From Interest Groups
    That Supported    		$ From Interest Groups
    That Opposed
    		Daniel K. AkakaDHI$86,150$0
    		Andrew Lamar AlexanderRTN$249,250$16,900
    		Alan Wayne AllardRCO$12,000$2,000
    		Max BaucusDMT$272,713$31,050
    		Birch "Evan" BayhDIN$187,194$66,450
    		Bob BennettRUT$187,200$6,500
    		Joe BidenDDE$91,475$8,450
    		Jesse "Jeff" BingamanDNM$60,100$0
    		Christopher "Kit" BondRMO$228,999$23,150
    		Barbara BoxerDCA$71,575$10,500
    		Sherrod BrownDOH$172,662$3,500
    		Sam BrownbackRKS$77,384$1,500
    		Jim BunningRKY$217,436$7,200
    		Richard BurrRNC$447,666$5,250
    		Robert ByrdDWV$43,600$4,600
    		Maria CantwellDWA$134,513$6,100
    		Ben CardinDMD$128,250$7,500
    		Tom CarperDDE$307,248$3,450
    		Bob CaseyDPA$161,836$5,500
    		Clarence Saxby ChamblissRGA$486,807$48,500
    		Hillary ClintonDNY$783,975$55,589
    		Tom CoburnROK$146,557$6,000
    		William Thad CochranRMS$85,250$0
    		Norm ColemanRMN$481,209$69,850
    		Susan CollinsRME$190,184$10,900
    		Gaylord Kent ConradDND$161,238$9,950
    		Bob CorkerRTN$424,062$13,000
    		John CornynRTX$598,202$27,954
    		Larry CraigRID$11,210$1,000
    		Mike CrapoRID$175,907$4,000
    		Jim DeMintRSC$343,633$21,750
    		Chris DoddDCT$423,100$60,150
    		Mary Elizabeth DoleRNC$383,722$19,500
    		Pete DomeniciRNM$50,600$4,600
    		Byron DorganDND$66,500$2,750
    		Dick DurbinDIL$215,875$57,300
    		John EnsignRNV$123,650$0
    		Mike EnziRWY$122,300$7,000
    		Russ FeingoldDWI$107,166$7,300
    		Dianne FeinsteinDCA$108,874$4,000
    		Lindsey GrahamRSC$185,950$17,050
    		Chuck GrassleyRIA$204,645$10,550
    		Judd GreggRNH$119,850$1,500
    		Chuck HagelRNE$60,900$3,300
    		Tom HarkinDIA$106,205$5,300
    		Orrin HatchRUT$189,699$11,000
    		Kay Bailey HutchisonRTX$276,750$19,400
    		Jim InhofeROK$105,875$1,900
    		Dan InouyeDHI$111,124$4,000
    		Johnny IsaksonRGA$321,416$4,200
    		Tim JohnsonDSD$205,644$18,550
    		Ted KennedyDMA$91,049$14,250
    		John KerryDMA$56,296$0
    		Amy KlobucharDMN$172,635$2,900
    		Herb KohlDWI$0$0
    		Jon KylRAZ$371,033$42,100
    		Mary LandrieuDLA$178,799$6,900
    		Frank LautenbergDNJ$83,150$13,200
    		Patrick LeahyDVT$21,950$7,500
    		Carl LevinDMI$77,500$1,250
    		Joe LiebermanICT$292,850$172,700
    		Blanche LincolnDAR$204,057$4,250
    		Chester Trent LottRMS$138,450$3,250
    		Dick LugarRIN$115,923$5,250
    		Mel MartinezRFL$410,600$52,000
    		John McCainRAZ$60,250$5,050
    		Claire McCaskillDMO$77,250$1,250
    		Addison "Mitch" McConnellRKY$510,200$56,325
    		Bob MenéndezDNJ$272,300$21,950
    		Barbara MikulskiDMD$63,750$1,450
    		Lisa MurkowskiRAK$119,750$8,250
    		Patty MurrayDWA$111,199$10,150
    		Earl "Ben" NelsonDNE$259,479$15,800
    		Clarence "Bill" NelsonDFL$161,998$47,403
    		Barack ObamaDIL$313,203$22,608
    		Mark PryorDAR$150,942$13,600
    		John "Jack" ReedDRI$181,799$13,000
    		Harry ReidDNV$268,696$21,760
    		Charles "Pat" RobertsRKS$239,740$9,800
    		John "Jay" RockefellerDWV$108,350$20,700
    		Ken SalazarDCO$210,220$29,400
    		Bernie SandersIVT$8,600$0
    		Chuck SchumerDNY$318,450$37,150
    		Jeff SessionsRAL$178,230$1,400
    		Richard ShelbyRAL$390,697$36,400
    		Gordon SmithROR$268,050$31,250
    		Olympia SnoweRME$103,650$5,650
    		Arlen SpecterDPA$311,120$31,200
    		Debbie StabenowDMI$183,841$50,853
    		Ted StevensRAK$38,200$4,750
    		John SununuRNH$382,956$29,500
    		Jon TesterDMT$64,800$1,250
    		Craig ThomasRWY$53,500$0
    		John ThuneRSD$281,221$28,610
    		David VitterRLA$223,757$21,000
    		George VoinovichROH$315,575$38,600
    		John WarnerRVA$4,900$0
    		Jim WebbDVA$67,436$1,450
    		Sheldon WhitehouseDRI$55,750$2,000
    		Ron WydenDOR$94,036$8,360

    Interest Groups that supported this bill

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    		$ Donated
    		Commercial banks & bank holding companies$11,106,596
    		Restaurants & drinking establishments$3,638,638
    		Dentists$2,784,031
    		Retail trade$1,007,644
    		Small business associations$416,368
    		Military$230,240

    Interest Groups that opposed this bill

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    		$ Donated
    		Securities, commodities & investment$1,378,808
    		Manufacturing$312,104
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