United States · Bill · HR
H.R. 15069 (93rd)
Small Investors Act
Introduced
29 May 1974
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
3 September 2025
Summary
Small Investors Act - Provides that, in the case of a taxpayer other than a corporation, gross income under the Internal Revenue Code does not include an amount representing the excess of the net long-term capital gain for the year over the net short-term capital loss from the sale or exchange of a security or securities, to the extent that such amount does not exceed $1,000. (Adds 26 U.S.C. 124)
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 29 May 1974
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/93rd-congress/house-bill/15069
- Open data entity: https://api.congress.gov/v3/bill/93/hr/15069