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S 1940 107th Congress Senate

Ending the Double Standard for Stock Options Act

Official title: A bill 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… Show full official titleShow less

Official title: A bill 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: February 13, 2002 See on congress.gov
Taxation AccountingAccounting and financial statementsAdministrative procedureBusiness income tax
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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
Feb 13, 2002
Read twice and referred to the Committee on Finance.
Feb 13, 2002
Sponsor introductory remarks on measure. (CR S735-740)
Feb 13, 2002
Introduced in Senate
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 Latest action February 13, 2002

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Ending the Double Standard for Stock Options Act - Amends the Internal Revenue Code to limit the amount of deductions taken for property transferred in connection with a stock option to the amount treated as an expense by taxpayer in ascertaining income, profit, or loss.

Requires Secretary to formulate rules where the stock option is granted by a parent or subsidiary corporation.

Excludes from the definition of "wages," for purposes of the research tax credit, the amount of property transferred in connection with a stock option and required to be included in a report or statement until such amount is so included. Limits the portion of the amount to be treated as wages to no more than the amount of the deduction taken with respect to such amount.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Feb 13, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1940: Ending the Double Standard for Stock Options Act. 107th Congress. Open America. https://openamerica.io/bill/107-S-1940/
MLA
"S. 1940: Ending the Double Standard for Stock Options Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-1940/.
Bluebook (legal)
S. 1940, 107th Cong. (2026), https://openamerica.io/bill/107-S-1940/.
Markdown link
[S. 1940: Ending the Double Standard for Stock Options Act](https://openamerica.io/bill/107-S-1940/)
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