HR 5398
107th Congress
House
Taxation
Employee stock options
Finance and Financial Sector
Income tax
Labor and Employment
Losses
Minimum tax
Personal income tax
Tax credits
To amend the Internal Revenue Code of 1986 to allow a minimum credit against the alternative minimum tax where stock acquired pursuant to an incentive stock option is sold or exchanged at a loss.
Introduced: September 18, 2002
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 18, 2002
Referred to the House Committee on Ways and Means.
Sep 18, 2002
Sponsor introductory remarks on measure. (CR H6563)
Sep 18, 2002
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to establish a special rule allowing a minimum credit against the alternative minimum tax where stock acquired pursuant to an incentive stock option is sold or exchanged at a loss.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1