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HR 4226 112th Congress House Taxation Capital gains tax Financial services and investments Income tax exclusion Securities Small business

To amend the Internal Revenue Code of 1986 to make permanent the full exclusion applicable to qualified small business stock.

Introduced: March 20, 2012 Introduced by: Moore, Gwen Democratic · Wisconsin See on congress.gov
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Mar 20, 2012
Referred to the House Committee on Ways and Means.
Mar 20, 2012
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) allow a permanent 100% exclusion from gross income of gain from the sale or exchange of qualified small business stock held for more than 5 years, (2) eliminate such tax exclusion as an item of tax preference for alternative minimum tax (AMT) purposes, and (3) repeal the 28% capital gains tax rate on qualified small business stock.

What's happening now March 20, 2012

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • HR 4139 Related bill To amend the Internal Revenue Code of 1986 to extend permanently the 100 percent exclusion of gain from the sale or exc…
  • S 1965 Related bill Startup Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4226: To amend the Internal Revenue Code of 1986 to make permanent the full exclusion applicable to qualified small business stock.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-4226/
MLA
"H.R. 4226: To amend the Internal Revenue Code of 1986 to make permanent the full exclusion applicable to qualified small business stock.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-4226/.
Bluebook (legal)
H.R. 4226, 112th Cong. (2026), https://openamerica.io/bill/112-HR-4226/.
Markdown link
[H.R. 4226: To amend the Internal Revenue Code of 1986 to make permanent the full exclusion applicable to qualified small business stock.](https://openamerica.io/bill/112-HR-4226/)
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