United States · Bill · HR
H.R. 10148 (95th)
Venture Capital Tax Act
Introduced
29 November 1977
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Venture Capital Tax Act - Amends the Internal Revenue Code to defer realized gain, and to cumulate holding periods, on exchanges of stock in certain new, independent corporations. Provides that all stock options granted by such corporations shall be considered qualified stock options. Increases the limitations on ordinary losses on small business stock.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Introduced in House
summary · EN · 29 November 1977
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/95th-congress/house-bill/10148
- Open data entity: https://api.congress.gov/v3/bill/95/hr/10148