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HR 2695 107th Congress House Taxation Business income tax Commerce Corporation taxes Employee ownership Employee stock options Finance and Financial Sector Income tax Labor and Employment Personal income tax Railroad retirement plans Social Welfare Social security taxes Stocks Tax deductions Transportation and Public Works Unemployment insurance Wages Withholding tax

To amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.

Introduced: August 1, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 2, 2001
Sponsor introductory remarks on measure. (CR E1501)
Aug 1, 2001
Referred to the House Committee on Ways and Means.
Aug 1, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.
What's happening now August 2, 2001

Sponsor introductory remarks on measure. (CR E1501)

 Related & companion bills 1
  • S 1383 Identical bill A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stoc…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 2 Republican 3
D
Schiff, Adam B.
California · Apr 11, 2002
 R
Sessions, Pete
Texas · Mar 12, 2002
 R
Calvert, Ken
California · Feb 13, 2002
 R
Simpson, Michael K.
Idaho · Feb 5, 2002
 D
Lofgren, Zoe
California · Sep 14, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2695: To amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-2695/
MLA
"H.R. 2695: To amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-2695/.
Bluebook (legal)
H.R. 2695, 107th Cong. (2026), https://openamerica.io/bill/107-HR-2695/.
Markdown link
[H.R. 2695: To amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.](https://openamerica.io/bill/107-HR-2695/)
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