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
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
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
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1