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HR 4075 107th Congress House

Ending the Double Standard for Stock Options Act

Official title: To amend the Internal Revenue Code of 1986 to provide that corporate tax benefits from stock option compensation expenses are allowed only to the extent such e… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that corporate tax benefits from stock option compensation expenses are allowed only to the extent such expenses are included in a corporation's financial statements.

Introduced: October 9, 2002 See on congress.gov
Taxation AccountingAccounting and financial statementsAdministrative procedureBusiness income tax
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Business recordsCommerceCorporate collapseCorporate governanceCorporation reportsCorporation taxesDepartment of the TreasuryEmployee stock optionsFinance and Financial SectorFinancial statementsGovernment Operations and PoliticsIncome taxLabor and EmploymentLawPersonal income taxResearch and development tax creditScience, Technology, CommunicationsSubsidiary corporationsTax creditsTax deductionsWages
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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
Mar 21, 2002
Sponsor introductory remarks on measure. (CR E402-403)
Mar 20, 2002
Referred to the House Committee on Ways and Means.
Mar 20, 2002
Introduced in House
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 Latest action March 21, 2002

Sponsor introductory remarks on measure. (CR E402-403)

 Plain-English summary Congressional Research Service
Ending the Double Standard for Stock Options Act - Amends the Internal Revenue Code to establish special rules relating to deductions in the case of property transferred in connection with a stock option.

Redefines the term "wages" as it pertains to stock options and stock-based plans.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 2
D
Norton, Eleanor Holmes
District of Columbia · Oct 16, 2002
 D
Schakowsky, Janice D.
Illinois · Oct 9, 2002
LIPINSKI, WILLIAM
· Sep 24, 2002
FROST, MARTIN
· Jul 22, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4075: Ending the Double Standard for Stock Options Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4075/
MLA
"H.R. 4075: Ending the Double Standard for Stock Options Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4075/.
Bluebook (legal)
H.R. 4075, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4075/.
Markdown link
[H.R. 4075: Ending the Double Standard for Stock Options Act](https://openamerica.io/bill/107-HR-4075/)
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