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HR 3082 106th Congress House

To amend the Internal Revenue Code of 1986 to prohibit certain allocations of S corporation stock held by an employee stock ownership plan.

Introduced: October 14, 1999 See on congress.gov
Taxation Employee ownershipExcise taxFinance and Financial SectorLabor and Employment
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StockholdersTax penalties
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Oct 14, 1999
Referred to the House Committee on Ways and Means.
Oct 14, 1999
Introduced in House
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 Latest action October 14, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to prohibit certain allocations of S corporation stock held by an employee stock ownership plan.
 Related & companion bills 1
  • S 1732 Identical bill A bill to amend the Internal Revenue Code of 1986 to prohibit certain allocations of S corporation stock held by an emp…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Nov 2, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3082: To amend the Internal Revenue Code of 1986 to prohibit certain allocations of S corporation stock held by an employee stock ownership plan.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-3082/
MLA
"H.R. 3082: To amend the Internal Revenue Code of 1986 to prohibit certain allocations of S corporation stock held by an employee stock ownership plan.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-3082/.
Bluebook (legal)
H.R. 3082, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3082/.
Markdown link
[H.R. 3082: To amend the Internal Revenue Code of 1986 to prohibit certain allocations of S corporation stock held by an employee stock ownership plan.](https://openamerica.io/bill/106-HR-3082/)
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