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HR 3741 102th Congress House Taxation Capital gains tax Capital investments Corporation taxes Income tax Indexing (Economic policy) Losses Minimum tax Small business Stocks Tax deductions Tax rates Venture capital

Enterprise Capital Formation Act of 1991

Introduced: November 7, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 7, 1991
Referred to the House Committee on Ways and Means.
Nov 7, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Enterprise Capital Formation Act of 1991 - Amends the Internal Revenue Code to allow a deduction for gain on investments in new small business stock (seed capital) held for at least five years. Establishes special rules for such investments. Provides for determining the maximum capital gains rate for small business net capital gain or seed capital gain. Treats capital gains on the sale of such stock as a preference item for purposes of the minimum tax.

What's happening now November 7, 1991

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1932 Identical bill Enterprise Capital Formation Act of 1991
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Markey, Edward J.
Massachusetts · Nov 7, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3741: Enterprise Capital Formation Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-3741/
MLA
"H.R. 3741: Enterprise Capital Formation Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-3741/.
Bluebook (legal)
H.R. 3741, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-3741/.
Markdown link
[H.R. 3741: Enterprise Capital Formation Act of 1991](https://openamerica.io/bill/102-HR-3741/)
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