Front of Congressman Chris Collins' mailer detailing small business tax plan.

Congressman Chris Collins, R-Clarence, sent a mailer to district residents detailing a three-point plan to create jobs in the 27th Congressional District.

The mailer highlights two bills promoted by Collins:

• HR 2981, known as the Tech Transfer Act. Collins calls it "groundbreaking legislation that awards grants to innovative technology transfer programs at universities, research institutes and national laboratories to incentivize new ideas and bring them to market to create jobs. 

The bill, which is currently in the Subcommittee on Research and Technology, was introduced by Collins and has 18 co-sponsors.

• HR 952, called the Main Street Revival Act. Collins says it will allow "small businesses to defer payment of payroll taxes for one year after they hire their first employee. This will create incentives to locate in vacant storefronts and create jobs in every part of the Community."

The bill was introduced in March by California Congressman Eric Swalwell. Collins signed on as a co-sponsor in late April. Seven other members of Congress have co-sponsored the bill. It is currently in the House Committee on Ways and Means.

Mailer obverse. Click to enlarge.

The mailer also mentions Collins plan to allow a flat tax on businesses.

"Under my plan, small businesses would pay the same tax rate as big businesses - not a higher one like they do now," the mailer says. "By cutting the tax burden on small businesses, we can empower them to invest in their companies and create new, good paying jobs."

Business tax rates are graduated much like personal income taxes, with higher rates for those that have more taxable income. However, after tax breaks and loopholes - many of which small businesses either aren't qualified for or capable of finding - big businesses often pay a smaller tax rate than smaller ones.

In July, Collins questioned Acting IRS Commissioner Daniel Werfel during a House Committee on Small Business hearing titled, "The Internal Revenue Service and Small Businesses: Ensuring Fair Treatment." (watch video on YouTube)

Collins' congressional district covers all of Niagara and Orleans counties, plus Genesee, Wyoming, Livingston and parts of Erie, Monroe, and Ontario counties.