HR 5201
103th Congress
House
Taxation
Capital gains tax
Commerce
Finance and Financial Sector
Income tax
Small business
Stocks
Tax exclusion
Entrepreneurship Promotion Act of 1994
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 6, 1994
Referred to the House Committee on Ways and Means.
Oct 6, 1994
Sponsor introductory remarks on measure. (CR E2137-2138)
Oct 6, 1994
Introduced in House
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Plain-English summary
Entrepreneurship Promotion Act of 1994 - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the sale of eligible small business stock if the proceeds are used to purchase other eligible small business stock.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 5201: Entrepreneurship Promotion Act of 1994. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-5201/
"H.R. 5201: Entrepreneurship Promotion Act of 1994." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-5201/.
H.R. 5201, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-5201/.
[H.R. 5201: Entrepreneurship Promotion Act of 1994](https://openamerica.io/bill/103-HR-5201/)