legislation: 105-hr-4685

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
105-hr-4685 105 hr 4685 To amend the Internal Revenue Code of 1986 to expand the exclusion for qualified small business stock, to increase the annual limit with respect to incentive stock options, and for other purposes. Taxation 1998-10-02 1998-10-02 Referred to the House Committee on Ways and Means. House Rep. Dunn, Jennifer [R-WA-8] WA R D000549 0 Amends Internal Revenue Code provisions concerning the exclusion of gain from certain small business stock to, among other things: (1) increase from 50 to 75 percent the amount of gain excluded from the sale certain small business stock; (2) reduce from five to three years the holding period applicable to such a sale; (3) make such exclusion available to corporations; and (4) make the stock of larger businesses eligible. Doubles the annual limitation on incentive stock options. 2025-01-02T17:51:36Z  

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