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HR 4279 105th Congress House

To amend the Internal Revenue Code of 1986 to repeal the application of the alternative minimum tax to the transfer of stock pursuant to an incentive stock option.

Introduced: July 20, 1998 Introduced by: Sherman, Brad Democratic · California See on congress.gov
Taxation Employee stock optionsFinance and Financial SectorIncome taxLabor and Employment
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Minimum taxPersonal income taxTax exclusion
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Jul 20, 1998
Referred to the House Committee on Ways and Means.
Jul 20, 1998
Introduced in House
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 Latest action July 20, 1998

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to repeal provisions providing for the application of the alternative minimum tax to stock transferred pursuant to an incentive stock option.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4279: To amend the Internal Revenue Code of 1986 to repeal the application of the alternative minimum tax to the transfer of stock pursuant to an incentive stock option.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4279/
MLA
"H.R. 4279: To amend the Internal Revenue Code of 1986 to repeal the application of the alternative minimum tax to the transfer of stock pursuant to an incentive stock option.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4279/.
Bluebook (legal)
H.R. 4279, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4279/.
Markdown link
[H.R. 4279: To amend the Internal Revenue Code of 1986 to repeal the application of the alternative minimum tax to the transfer of stock pursuant to an incentive stock option.](https://openamerica.io/bill/105-HR-4279/)
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