SB 1148
Senate·20th Congress·Filed Aug 7, 2025
Providing Tax Relief for Micro-Enterprises Act
An Act Providing for Simplified Registration, Filing of Returns and Payment of Income and Percentage Taxes and Providing Tax Relief for Micro-Enterprises, Amending for the Purpose Sections 74, 128, and 236 of the National Internal Revenue Code, as Amended
In plain language
The bill would let qualifying micro‑enterprise owners file only one annual tax return, waive their income tax for the first three years, and set up an online system for registration and payment.
TaxationBusiness, Trade and IndustryGovernment Administration
Automated summary by BatasWatch. It may miss nuance — read the bill text before citing it.
Author · Senator
Subjects
Tax ReliefMicro-Enterprises
Official sources
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SBN-1148 · Sources: BetterGov Open Congress, BatasWatch