PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Workforce Protections.
Congressional Research Service
Version 00 · Introduced in House · Mar 3, 2005
Amends the Internal Revenue Code to make permanent the increased expensing allowance ($100,000) for depreciable business property. Increases to $500,000 the income threshold for reducing the expensing allowance and makes such threshold amount permanent. Provides for an inflation adjustment to the allowance and the threshold.
Allows a credit against alternative minimum tax liability for the work opportunity tax credit, the welfare to work tax credit, and the tax credit for increasing research activities.
Provides for a minimum standard tax deduction of $2,500 for expenses for the business use of a home.
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Amends the Fair Labor Standards Act of 1938 to: (1) exempt from minimum wage requirements employers with less than ten employees; (2) increase the minimum wage to $5.50 beginning October 1, 2006, $6.00 beginning October 1, 2007, and $6.50 beginning October 1, 2008; and (3) phase in an increase in the gross volume of sales amount applicable to the small business exemption from minimum wage requirements.
Amends title XVI (Supplemental Security Income) of the Social Security Act to exclude from income determinations under the supplemental security income programs minimum wage income that exceeds certain earned income.
People & committees
Rep. English, Phil [R-PA-3] · R–PA
Legislative record
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Referred to the Subcommittee on Workforce Protections.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Mar 23, 2026. Consult Congress.gov for the current record.
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