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S 2758 117th Congress Senate Taxation

Stock Buyback Accountability Act of 2021

Introduced: September 20, 2021 See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Sep 20, 2021
Read twice and referred to the Committee on Finance.
Sep 20, 2021
Introduced in Senate
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 Plain-English summary Congressional Research Service

Stock Buyback Accountability Act of 2021

This bill imposes a 2% excise tax on the value of any stock of certain publicly-traded domestic and foreign corporations repurchased (i.e., redeemed) by such corporations. The bill allows exemptions from the tax for repurchases that are part of a reorganization, for repurchased stock that is contributed to an employer-sponsored retirement plan or employee stock ownership plan, for repurchased stock whose value does not exceed $1 million, and for repurchases treated as dividends.

What's happening now September 20, 2021

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 5376 Related bill An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · Sep 20, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2758: Stock Buyback Accountability Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-2758/
MLA
"S. 2758: Stock Buyback Accountability Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-2758/.
Bluebook (legal)
S. 2758, 117th Cong. (2026), https://openamerica.io/bill/117-S-2758/.
Markdown link
[S. 2758: Stock Buyback Accountability Act of 2021](https://openamerica.io/bill/117-S-2758/)
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