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HR 2794 107th Congress House Taxation Employee stock options Finance and Financial Sector Income tax Labor and Employment Minimum tax Personal income tax Stocks Tax exclusion Valuation

To provide relief from the alternative minimum tax with respect to incentive stock options exercised during 2000.

Introduced: August 2, 2001 Introduced by: Neal, Richard E. Democratic · Massachusetts 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 3, 2001
Sponsor introductory remarks on measure. (CR E1517-1518)
Aug 2, 2001
Referred to the House Committee on Ways and Means.
Aug 2, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Provides that, under the Internal Revenue Code (the Code), in the case of an incentive stock option exercised during calendar year 2000, the amount taken into account, under provisions of the Code concerning adjustments in computing alternative minimum taxable income for individuals, by reason of such exercise shall not exceed the amount that would have been taken into account if, on the date of such exercise, the fair market value of the stock acquired pursuant to such option had been its fair market value as of April 15, 2001 (or, if such stock is sold or exchanged on or before such date, the amount realized on such sale or exchange).
What's happening now August 3, 2001

Sponsor introductory remarks on measure. (CR E1517-1518)

 Related & companion bills 1
  • S 1324 Identical bill A bill to provide relief from the alternative minimum tax with respect to incentive stock options exercised during 2000.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
Sherman, Brad
California · Oct 4, 2001
 D
Doggett, Lloyd
Texas · Aug 2, 2001
 D
Lofgren, Zoe
California · Aug 2, 2001
 D
McGovern, James P.
Massachusetts · Aug 2, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2794: To provide relief from the alternative minimum tax with respect to incentive stock options exercised during 2000.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-2794/
MLA
"H.R. 2794: To provide relief from the alternative minimum tax with respect to incentive stock options exercised during 2000.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-2794/.
Bluebook (legal)
H.R. 2794, 107th Cong. (2026), https://openamerica.io/bill/107-HR-2794/.
Markdown link
[H.R. 2794: To provide relief from the alternative minimum tax with respect to incentive stock options exercised during 2000.](https://openamerica.io/bill/107-HR-2794/)
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