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HR 2695 107th Congress House

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
Taxation Business income taxCommerceCorporation taxesEmployee ownership
More subjectsShow fewer subjects
Employee stock optionsFinance and Financial SectorIncome taxLabor and EmploymentPersonal income taxRailroad retirement plansSocial WelfareSocial security taxesStocksTax deductionsTransportation and Public WorksUnemployment insuranceWagesWithholding tax
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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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 Latest action August 2, 2001

Sponsor introductory remarks on measure. (CR E1501)

 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.
 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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