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United States · Bill · HR

H.R. 2707 (105th)

Entrepreneurial Equity Capital Formation Act

referredUnited States· United States Congress· EN

Introduced

23 October 1997

Last action

23 October 1997 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Jefferson, William J. [D-LA-2], Rep. Rangel, Charles B. [D-NY-15], Rep. Wynn, Albert Russell [D-MD-4], Rep. Clyburn, James E. [D-SC-6], Rep. Johnson, Eddie Bernice [D-TX-30], Rep. Fattah, Chaka [D-PA-2], Rep. Towns, Edolphus [D-NY-10], Rep. English, Phil [R-PA-3], Del. Christensen, Donna M. [D-VI-At Large], Rep. Watt, Melvin L. [D-NC-12], Rep. Ford, Harold E., Jr. [D-TN-9], Rep. Waters, Maxine [D-CA-43], Rep. Frost, Martin [D-TX-24], Rep. Clayton, Eva M. [D-NC-1], Rep. Lewis, John [D-GA-5], Rep. Davis, Danny K. [D-IL-7], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Jackson Lee, Sheila [D-TX-18], Rep. Hilliard, Earl F. [D-AL-7], Rep. McCrery, Jim [R-LA-4], Rep. Flake, Floyd H. [D-NY-6], Rep. Thompson, Bennie G. [D-MS-2], Rep. Dellums, Ronald V. [D-CA-9], Rep. Scott, Robert C. "Bobby" [D-VA-3], Rep. Cummings, Elijah E. [D-MD-7], Rep. Payne, Donald M. [D-NJ-10], Rep. Meek, Carrie P. [D-FL-17], Rep. Kilpatrick, Carolyn C. [D-MI-13], Rep. Carson, Julia [D-IN-7], Rep. Dixon, Julian C. [D-CA-32], Rep. Stokes, Louis [D-OH-11], Rep. Rush, Bobby L. [D-IL-1], Rep. Clay, William (Bill) [D-MO-1], Rep. Bishop, Sanford D. [D-GA-2], Rep. Millender-McDonald, Juanita [D-CA-37], Rep. Owens, Major R. [D-NY-11], Rep. Jackson, Jesse L., Jr. [D-IL-2], Rep. McKinney, Cynthia A. [D-GA-4], Rep. Conyers, John, Jr. [D-MI-13], Rep. Hastings, Alcee L. [D-FL-20], Rep. Brown, Corrine [D-FL-5]

Subjects

Taxation

Source updated

21 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

TABLE OF CONTENTS: Title I: Tax-Free Conversions of Specialized Small Business Investment Companies Into Pass-Thru Entities Title II: Additional Incentives Related to Investing in Specialized Small Business Investment Companies Entrepreneurial Equity Capital Formation Act - Title I: Tax-Free Conversions of Specialized Small Business Investment Companies Into Pass-Thru Entities - Amends the Internal Revenue Code to set forth special rules for determining whether a specialized small business investment company is a regulated investment company, to define such a company, to waive the distribution requirement for such a company, and to disregard certain earnings and profits of such a company. Permits the tax-free reorganization of a specialized small investment company as a partnership if the reorganization is carried out within a specified time period following enactment and other specified conditions are met. Title II: Additional Incentives Related to Investing in Specialized Small Business Investment Companies - Sets forth additional tax incentives for investing in specialized small business investment companies.

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

Timeline

  1. 23 October 1997

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 October 1997

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 October 1997

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 23 October 1997

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  • Introduced in House (PDF)

    Introduced in House · EN · 23 October 1997

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  • Introduced in House

    summary · EN · 23 October 1997

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Sponsors

Related records

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Sources

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