legislation: 95-hr-12200

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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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
95-hr-12200 95 hr 12200 A bill to amend section 422 of the Internal Revenue Code of 1954. Income tax 1978-04-18 1978-10-04 Referred to Senate Committee on Finance. House Rep. Holland, Kenneth L. [D-SC-5] SC D H000719 0 (Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1540) Amends the Internal Revenue Code to allow an individual taxpayer to file an irrevocable election to treat an otherwise qualified stock option as a nonqualified option and therefore subject to tax as ordinary income. Makes the provisions of this Act applicable to qualified stock options exercised after December 31, 1975. 2024-08-01T20:05:41Z  

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