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United States · Bill · HR

H.R. 2293 (107th)

To amend the Internal Revenue Code of 1986 to provide a temporary reduction in the maximum capital gains rate from 20 percent to 15 percent.

referredUnited States· United States Congress· EN

Introduced

21 June 2001

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends the Internal Revenue Code and the Merchant Marine Act, 1936 to reduce the capital gains rate from 20 percent to 15 percent for sales or exchanges made on or after June 1, 2001, and in taxable years beginning before January 1, 2004. Prescribes a transition formula for taxable years including June 1, 2001.

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Documents

3 official files

Introduced in House (text)

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