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S 1823 107th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to modify the exclusion relating to qualified small business stock.

Introduced: December 13, 2001 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
Taxation Capital gains taxCommerceFinance and Financial SectorIncome tax
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Minimum taxPersonal income taxSmall businessStocksTax exclusion
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 13, 2001
Read twice and referred to the Committee on Finance.
Dec 13, 2001
Introduced in Senate
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 Latest action December 13, 2001

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to reduce from five years to three the time period during which qualified small business stock must be held to qualify for the exclusion of 50 percent of any gain from gross income.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1823: A bill to amend the Internal Revenue Code of 1986 to modify the exclusion relating to qualified small business stock.. 107th Congress. Open America. https://openamerica.io/bill/107-S-1823/
MLA
"S. 1823: A bill to amend the Internal Revenue Code of 1986 to modify the exclusion relating to qualified small business stock.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-1823/.
Bluebook (legal)
S. 1823, 107th Cong. (2026), https://openamerica.io/bill/107-S-1823/.
Markdown link
[S. 1823: A bill to amend the Internal Revenue Code of 1986 to modify the exclusion relating to qualified small business stock.](https://openamerica.io/bill/107-S-1823/)
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