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S 502 110th 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 gains rates.

Introduced: February 6, 2007 Introduced by: Crapo, Mike Republican · Idaho See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Feb 6, 2007
Read twice and referred to the Committee on Finance.
Feb 6, 2007
Introduced in Senate
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 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 February 6, 2007

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2312 Related bill To make permanent the individual income tax rates for capital gains and dividends.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Republican 7
R
Grassley, Chuck
Iowa · Sep 26, 2007
 R
Murkowski, Lisa
Alaska · Sep 26, 2007
 R
Barrasso, John
Wyoming · Sep 21, 2007
 R
Thune, John
South Dakota · Sep 21, 2007
 R
Cornyn, John
Texas · Apr 10, 2007
 R
Graham, Lindsey
South Carolina · Mar 19, 2007
 R
McConnell, Mitch
Kentucky · Feb 6, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). S. 502: 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 gains rates.. 110th Congress. Open America. https://openamerica.io/bill/110-S-502/
MLA
"S. 502: 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 gains rates.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-502/.
Bluebook (legal)
S. 502, 110th Cong. (2026), https://openamerica.io/bill/110-S-502/.
Markdown link
[S. 502: 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 gains rates.](https://openamerica.io/bill/110-S-502/)
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