PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 286 (108th)

To amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.

referredUnited States· United States Congress· EN

Introduced

8 January 2003

Last action

8 January 2003 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Houghton, Amo [R-NY-34], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Cox, Christopher [R-CA-40], Rep. Crane, Philip M. [R-IL-12], Rep. Davis, Tom [R-VA-11], Rep. Dooley, Calvin M. [D-CA-20], Rep. Dunn, Jennifer [R-WA-8], Rep. English, Phil [R-PA-3], Rep. Filner, Bob [D-CA-51], Rep. Foley, Mark [R-FL-16], Rep. Gillmor, Paul E. [R-OH-5], Rep. Hayworth, J. D. [R-AZ-5], Rep. Herger, Wally [R-CA-2], Rep. Honda, Michael M. [D-CA-17], Rep. Johnson, Nancy L. [R-CT-6], SAM JOHNSON, Zoe Lofgren, Rep. Pryce, Deborah [R-OH-15], Rep. Quinn, Jack [R-NY-27], Rep. Ramstad, Jim [R-MN-3], Pete Sessions, Anna Eshoo, Rep. Boehner, John A. [R-OH-8], Rep. McInnis, Scott [R-CO-3], Rep. Kolbe, Jim [R-AZ-5], Sen. Isakson, Johnny [R-GA], Sen. Kirk, Mark Steven [R-IL], Sen. Udall, Mark [D-CO], David Scott, Rep. Musgrave, Marilyn N. [R-CO-4], RON KIND

Subjects

Taxation

Source updated

2 January 2025

Taxation

Summary

Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.

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

Timeline

  1. 8 January 2003

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 8 January 2003

    Introduced

    Sponsor introductory remarks on measure. (CR E51)

    Source: IntroReferral

  3. 8 January 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 8 January 2003

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.