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![handle is hein.usccsset/usconset50726 and id is 1 raw text is: AUT-ENTICATED
US. GOVERNMENT
INFORMATION
104TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 104-737
SMALL BUSINESS JOB PROTECTION ACT OF 1996
AUGUST 1, 1996.-Ordered to be printed
Mr. ARCHER, from the committee of conference,
submitted the following
CONFERENCE REPORT
[To accompany H.R. 3448]
The committee of conference on the disagreeing votes of the
two Houses on the amendments of the Senate to the bill (H.R.
3448), to provide tax relief for small businesses, to protect jobs, to
create opportunities, to increase the take home pay of workers, to
amend the Portal-to-Portal Act of 1947 relating to the payment of
wages to employees who use employer owned vehicles, and to
amend the Fair Labor Standards Act of 1938 to increase the mini-
mum wage rate and to prevent job loss by providing flexibility to
employers in complying with minimum wage and overtime require-
ments under that Act, having met, after full and free conference,
have agreed to recommend and do recommend to their respective
Houses as follows:
TITLE I
That the House recede from its disagreement to the amend-
ment of the Senate numbered 1, and agree to the same with an
amendment as follows:
In lieu of the matter proposed to be inserted by the Senate
amendment, insert the following:
(b) TABLE OF CONTENTS.-
Sec. 1. Short title; table of contents.
TITLE I-SMALL BUSINESS AND OTHER TAX PROVISIONS
Sec. 1101. Amendment of 1986 Code.
Sec. 1102. Underpayments of estimated tax.
Subtitle A-Expensing; Etc.
Sec. 1111. Increase in expense treatment for small businesses.
Sec. 1112. Treatment of employee tips.
Sec. 1113. Treatment of storage of product samples.
Sec. 1114. Treatment of certain charitable risk pools.*COM003*
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