# 115-hr-3508: To amend the Internal Revenue Code of 1986 to provide for a small partnership exception from certain requirements.

115-hr-3508, To amend the Internal Revenue Code of 1986 to provide for a small partnership exception from certain requirements., is a 115th Congress bill sponsored by Rep. Renacci, James B. [R-OH-16] (R-OH); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-3508
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-3508
- Congress: 115
- Title: To amend the Internal Revenue Code of 1986 to provide for a small partnership exception from certain requirements.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2017-07-27
- Sponsor: Rep. Renacci, James B. [R-OH-16] (R-OH)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code to exempt small partnerships from certain requirements relating to tax returns. The exception applies to any partnership having 10 or fewer partners, each of whom is an individual (other than a nonresident alien), a C corporation, or an estate of a deceased partner. For the purpose of the exception, a husband and wife (and their estates) must be treated as one partner. The bill allows a partnership to elect to have deficiency procedures apply to the assessment or collection of any underpayment of tax attributable to certain adjustments involving a change in a partner's distributive share of the amount of any partnership item shown on the partnership return.

## Cosponsors (1)

- Rep. Davidson, Warren [R-OH-8] (R-OH), 2017-07-27T00:00:00.000Z

## Related bills

- 115-hr-5988: Common Sense Certification Reform Act
- 115-hr-5868: To designate the facility of the United States Postal Service located at 530 Claremont Avenue in Ashland, Ohio, as the "Bill Harris Post Office".
- 115-hr-5637: Protecting the Dignity of Unborn Children Act of 2018
- 115-hr-5275: Agricultural Certainty for Reporting Emissions Act
- 115-hr-4712: Born-Alive Abortion Survivors Protection Act
- 115-hr-4312: Fallen Warrior Battlefield Cross Memorial Act

## Sources
- [115-hr-3508 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/3508)

## Related
- [115-hr-5988: Common Sense Certification Reform Act](https://policyrisk.com/legislation/115-hr-5988)
- [115-hr-5868: To designate the facility of the United States Postal Service located at 530 Cl…](https://policyrisk.com/legislation/115-hr-5868)
- [115-hr-5637: Protecting the Dignity of Unborn Children Act of 2018](https://policyrisk.com/legislation/115-hr-5637)
- [115-hr-5275: Agricultural Certainty for Reporting Emissions Act](https://policyrisk.com/legislation/115-hr-5275)
- [115-hr-4712: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/115-hr-4712)
- [115-hr-4312: Fallen Warrior Battlefield Cross Memorial Act](https://policyrisk.com/legislation/115-hr-4312)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-3508 (as of 2025-11-18).