HR 286
108th Congress
House
Taxation
Commerce
Corporation taxes
Employee ownership
Employee stock options
Finance and Financial Sector
Income tax
Labor and Employment
Railroad retirement plans
Social Welfare
Social security taxes
Stocks
Tax deductions
Transportation and Public Works
Unemployment insurance
Wages
Withholding tax
To amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.
Introduced: January 8, 2003
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 8, 2003
Referred to the House Committee on Ways and Means.
Jan 8, 2003
Sponsor introductory remarks on measure. (CR E51)
Jan 8, 2003
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1