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HR 2759 103th Congress House Taxation Capital gains tax Employee stock options Financial statements Income tax Information disclosure (Securities law) Securities regulation Social security taxes Stocks Tax exclusion Unemployment insurance Withholding tax

Equity Expansion Act of 1993

Introduced: July 27, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 13, 1993
Referred to the Subcommittee on Telecommunications and Finance.
Jul 27, 1993
Referred to the House Committee on Ways and Means.
Jul 27, 1993
Referred to the House Committee on Energy and Commerce.
Jul 27, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Equity Expansion Act of 1993 - Amends the Internal Revenue Code to allow corporations to issue performance stock options to employees. Requires employees to hold such stock for at least one year. Provides an exclusion from gross income of 50 percent of the gain from such stock if it is held for at least two years.

Excludes gain from the exercise of such stock options from wage withholding and employment taxes.

Amends the Securities Exchange Act of 1934 to prohibit the charge against earnings on the exercise of certain performance stock options.

What's happening now August 13, 1993

Referred to the Subcommittee on Telecommunications and Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 3
All 3 Democratic 2 Republican 1
R
Calvert, Ken
California · Apr 28, 1994
 D
Kaptur, Marcy
Ohio · Mar 10, 1994
 D
Cantwell, Maria
Washington · Feb 8, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2759: Equity Expansion Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-2759/
MLA
"H.R. 2759: Equity Expansion Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-2759/.
Bluebook (legal)
H.R. 2759, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-2759/.
Markdown link
[H.R. 2759: Equity Expansion Act of 1993](https://openamerica.io/bill/103-HR-2759/)
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