Skip to main content
S 1524 109th Congress Senate Taxation Capital gains tax Congress Dividends Finance and Financial Sector Income tax Sunset legislation Tax rates

A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates.

Introduced: July 28, 2005 Introduced by: Crapo, Mike Republican · Idaho See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Jul 28, 2005
Read twice and referred to the Committee on Finance.
Jul 28, 2005
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

Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 for provisions reducing individual tax rates on capital gains and dividend income.

What's happening now July 28, 2005

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1524: A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates.. 109th Congress. Open America. https://openamerica.io/bill/109-S-1524/
MLA
"S. 1524: A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1524/.
Bluebook (legal)
S. 1524, 109th Cong. (2026), https://openamerica.io/bill/109-S-1524/.
Markdown link
[S. 1524: A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates.](https://openamerica.io/bill/109-S-1524/)
Report a problem