S 503
108th Congress
Senate
Taxation
Employee stock options
Income tax
Labor and Employment
Minimum tax
Tax credits
A bill to amend the Internal Revenue Code of 1986 to allow increase the minimum tax credit where stock acquired pursuant to an incentive stock option is sold or exchanged at a loss.
Introduced: March 4, 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
Mar 4, 2003
Read twice and referred to the Committee on Finance.
Mar 4, 2003
Introduced in Senate
Plain-English summary
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
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1