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S 206 108th Congress Senate 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

A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.

Introduced: January 23, 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 23, 2003
Read twice and referred to the Committee on Finance.
Jan 23, 2003
Introduced in Senate
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 Plain-English summary Congressional Research Service
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 January 23, 2003

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 286 Identical bill To amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purch…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Cantwell, Maria
Washington · Mar 17, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 206: A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.. 108th Congress. Open America. https://openamerica.io/bill/108-S-206/
MLA
"S. 206: A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-206/.
Bluebook (legal)
S. 206, 108th Cong. (2026), https://openamerica.io/bill/108-S-206/.
Markdown link
[S. 206: A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.](https://openamerica.io/bill/108-S-206/)
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