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S 1175 103th Congress Senate 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: June 29, 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
Nov 17, 1993
Sponsor introductory remarks on measure. (CR S15950-15952)
Jun 29, 1993
Read twice and referred to the Committee on Finance.
Jun 29, 1993
Sponsor introductory remarks on measure. (CR S8247-8250)
Jun 29, 1993
Introduced in Senate
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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 November 17, 1993

Sponsor introductory remarks on measure. (CR S15950-15952)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Murray, Patty
Washington · Nov 2, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1175: Equity Expansion Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-S-1175/
MLA
"S. 1175: Equity Expansion Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-S-1175/.
Bluebook (legal)
S. 1175, 103rd Cong. (2026), https://openamerica.io/bill/103-S-1175/.
Markdown link
[S. 1175: Equity Expansion Act of 1993](https://openamerica.io/bill/103-S-1175/)
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