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United States · Bill · HR

H.R. 1487 (107th)

To amend the Internal Revenue Code of 1986 to repeal the alternative minimum tax treatment of incentive stock options, thereby changing the taxable event from the exercise of the stock option to the sale of stock.

referredUnited States· United States Congress· EN

Introduced

4 April 2001

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

10 February 2026

Summary

Amends the Internal Revenue Code to repeal the provision providing for the alternative minimum tax treatment of the transfer of incentive stock options (thereby changing the taxable event from the exercise of a stock option to the sale of stock).

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Documents

3 official files

Introduced in House (text)

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