Skip to main content
S 1890 108th Congress Senate Taxation Commerce Corporation taxes Cost accounting Economic growth Economic impact statements Employee ownership Employee stock options Executive compensation Finance and Financial Sector Financial statements Foreign Trade and International Finance Government Operations and Politics Income tax Industrial research Information disclosure (Securities law) International competitiveness Labor and Employment New products Recruiting of employees

Stock Option Accounting Reform Act

Introduced: November 19, 2003 See on congress.gov
Sign in to write a letter Sign in to watch
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
Nov 19, 2003
Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.
Nov 19, 2003
Sponsor introductory remarks on measure. (CR S15188-15190)
Nov 19, 2003
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Stock Option Accounting Reform Act - Amends the Securities Exchange Act of 1934 to require an issuer of registered securities to show as an expense in its mandatory annual report the fair value of all stock purchase options granted to certain of its senior executive officers after December 31, 2004.

Exempts small business issuers from such requirement.

Amends the Securities Act of 1933 to require reporting of: (1) stock option expenses as a reduction of the total expense in the fiscal year in which they expire or are forfeited; and (2) as income any excess by which such reduction exceeds total option expenses for any fiscal year.

Requires any accounting principle recognized as "generally accepted" by the Securities and Exchange Commission (SEC) regarding the expensing of stock purchase options to comply with this Act. Denies recognition to any such accounting principle until the Secretaries of Commerce and of Labor complete a joint study on the economic impact of mandatory expensing of all employee stock options.

What's happening now November 19, 2003

Read twice and referred to the Committee on Banking, Housing, and Urban Affairs.

 Related & companion bills 1
  • HR 3574 Identical bill Stock Option Accounting Reform Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 2 Republican 2
R
Cornyn, John
Texas · Feb 25, 2004
 R
Crapo, Mike
Idaho · Nov 25, 2003
 D
Cantwell, Maria
Washington · Nov 20, 2003
 D
Murray, Patty
Washington · Nov 19, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1890: Stock Option Accounting Reform Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-1890/
MLA
"S. 1890: Stock Option Accounting Reform Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1890/.
Bluebook (legal)
S. 1890, 108th Cong. (2026), https://openamerica.io/bill/108-S-1890/.
Markdown link
[S. 1890: Stock Option Accounting Reform Act](https://openamerica.io/bill/108-S-1890/)
Report a problem