Seniors' Family Business Enhancement Act

referredUnited States· United States Congress· EN

Introduced

25 March 2003

Last action

25 March 2003 · Introduced

Status

Referred to the House Committee on Ways and Means.

Summary

Seniors' Family Business Enhancement Act - Amends the Internal Revenue Code to provide an individual with a one-time exclusion from gross income for the sale or exchange of a qualified interest in a closely held business if: (1) the individual has attained the age of 62 before the date of the sale or exchange; (2) the adjusted gross income of the individual for the tax year in which such sale or exchange occurs does not exceed $1 million (determined without regard to such sale or exchange); and (3) the individual so elects.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

25 March 2003
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
25 March 2003
Introduced
Introduced in House
Source: IntroReferral
25 March 2003
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 25 March 2003 · Download file

Documents

3 official files

Introduced in House (text)

View file Download file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Vertaal naar

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Introduced in House (text)
Introduced in House · EN · 25 March 2003
View Download Open at official source
Introduced in House (PDF)
Introduced in House · EN · 25 March 2003
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 25 March 2003
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

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/108th-congress/house-bill/1419
Open data entity: https://api.congress.gov/v3/bill/108/hr/1419
us · 108-hr-1419 · source updated 18 August 2025