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HR 433 108th Congress House Taxation Employee stock options Finance and Financial Sector Income tax Labor and Employment Losses Minimum 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: January 28, 2003 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Jan 28, 2003
Referred to the House Committee on Ways and Means.
Jan 28, 2003
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 January 28, 2003

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
R
Sessions, Pete
Texas · Mar 31, 2004
 D
Lofgren, Zoe
California · Apr 11, 2003
 D
Neal, Richard E.
Massachusetts · Jan 28, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 433: 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.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-433/
MLA
"H.R. 433: 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.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-433/.
Bluebook (legal)
H.R. 433, 108th Cong. (2026), https://openamerica.io/bill/108-HR-433/.
Markdown link
[H.R. 433: 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/108-HR-433/)
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