HR 1993

112th CONGRESS
1st Session

H. R. 1993

To amend the Internal Revenue Code of 1986 to modify timing rules for determining gross income with respect to certain construction contracts.

IN THE HOUSE OF REPRESENTATIVES

May 25, 2011

Mr. HERGER (for himself, Ms. BERKLEY, and Mr. MCKINLEY) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to modify timing rules for determining gross income with respect to certain construction contracts.

SECTION 1. SHORT TITLE.

SEC. 2. INDEXING OF SMALL CONTRACTOR THRESHOLD FOR CONSTRUCTION CONTRACTS.

SEC. 3. MINIMUM TAX TREATMENT NOT TO APPLY TO CONSTRUCTION CONTRACTS.

END