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HR 626 108th Congress House

Ending the Double Standard for Stock Options Act

Official title: 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 e… Show full official titleShow less

Official title: 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 5, 2003 See on congress.gov
Taxation AccountingAdministrative procedureBusiness recordsCommerce
More subjectsShow fewer subjects
Corporation reportsCorporation taxesDepartment of the TreasuryEmployee stock optionsFinance and Financial SectorFinancial statementsGovernment Operations and PoliticsIncome taxLabor and EmploymentLawResearch and development tax creditScience, Technology, CommunicationsSubsidiary corporationsTax creditsTax deductions
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 6, 2003
Sponsor introductory remarks on measure. (CR E141)
Feb 5, 2003
Referred to the House Committee on Ways and Means.
Feb 5, 2003
Introduced in House
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 Latest action February 6, 2003

Sponsor introductory remarks on measure. (CR E141)

 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.

 Related & companion bills 1
  • S 182 Identical bill Ending the Double Standard for Stock Options Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
LIPINSKI, WILLIAM
· Feb 5, 2003
 D
Schakowsky, Janice D.
Illinois · Feb 5, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 626: Ending the Double Standard for Stock Options Act. 108th Congress. Open America. https://openamerica.io/bill/108-HR-626/
MLA
"H.R. 626: Ending the Double Standard for Stock Options Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-626/.
Bluebook (legal)
H.R. 626, 108th Cong. (2026), https://openamerica.io/bill/108-HR-626/.
Markdown link
[H.R. 626: Ending the Double Standard for Stock Options Act](https://openamerica.io/bill/108-HR-626/)
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