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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
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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
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
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 Plain-English summary Congressional Research Service
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 September 18, 2002

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Lofgren, Zoe
California · Oct 2, 2002
 R
Sessions, Pete
Texas · Oct 2, 2002
 D
Neal, Richard E.
Massachusetts · Sep 18, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5398: 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.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-5398/
MLA
"H.R. 5398: 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.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-5398/.
Bluebook (legal)
H.R. 5398, 107th Cong. (2026), https://openamerica.io/bill/107-HR-5398/.
Markdown link
[H.R. 5398: 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.](https://openamerica.io/bill/107-HR-5398/)
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