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S 1375 112th Congress Senate Taxation Employee benefits and pensions Income tax deductions Securities

Ending Excessive Corporate Deductions for Stock Options Act

Introduced: July 14, 2011 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 14, 2011
Read twice and referred to the Committee on Finance.
Jul 14, 2011
Sponsor introductory remarks on measure. (CR S4616-4620)
Jul 14, 2011
Introduced in Senate
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 Plain-English summary Congressional Research Service

Ending Excessive Corporate Deductions for Stock Options Act - Amends the Internal Revenue Code to: (1) limit the employer tax deduction for stock options granted to its employees to the value of such options as recorded on the employer's books at the time such options are granted; and (2) apply the $1 million limitation on the employer tax deduction for employee remuneration to stock option compensation.

What's happening now July 14, 2011

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • S 2075 Related bill CUT Loopholes Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Whitehouse, Sheldon
Rhode Island · Jan 26, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1375: Ending Excessive Corporate Deductions for Stock Options Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-1375/
MLA
"S. 1375: Ending Excessive Corporate Deductions for Stock Options Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-1375/.
Bluebook (legal)
S. 1375, 112th Cong. (2026), https://openamerica.io/bill/112-S-1375/.
Markdown link
[S. 1375: Ending Excessive Corporate Deductions for Stock Options Act](https://openamerica.io/bill/112-S-1375/)
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