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.
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
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
8 January 2003
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
8 January 2003
Introduced
Sponsor introductory remarks on measure. (CR E51)
Source: IntroReferral
8 January 2003
Introduced
Introduced in House
Source: IntroReferral
8 January 2003
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 8 January 2003 · Official file
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 8 January 2003
Introduced in House (PDF)
Introduced in House · EN · 8 January 2003
Introduced in House
summary · EN · 8 January 2003
Sponsors
- Rep. Houghton, Amo [R-NY-34] · R · Sponsor
- Rep. Bartlett, Roscoe G. [R-MD-6] · R · Sponsor
- Rep. Cox, Christopher [R-CA-40] · R · Sponsor
- Rep. Crane, Philip M. [R-IL-12] · R · Sponsor
- Rep. Davis, Tom [R-VA-11] · R · Sponsor
- Rep. Dooley, Calvin M. [D-CA-20] · D · Sponsor
- Rep. Dunn, Jennifer [R-WA-8] · R · Sponsor
- Rep. English, Phil [R-PA-3] · R · Sponsor
- Rep. Filner, Bob [D-CA-51] · D · Sponsor
- Rep. Foley, Mark [R-FL-16] · R · Sponsor
- Rep. Gillmor, Paul E. [R-OH-5] · R · Sponsor
- Rep. Hayworth, J. D. [R-AZ-5] · R · Sponsor
- Rep. Herger, Wally [R-CA-2] · R · Sponsor
- Rep. Honda, Michael M. [D-CA-17] · D · Sponsor
- Rep. Johnson, Nancy L. [R-CT-6] · R · Sponsor
- SAM JOHNSON · R · Sponsor
- Zoe Lofgren · D · Sponsor
- Rep. Pryce, Deborah [R-OH-15] · R · Sponsor
- Rep. Quinn, Jack [R-NY-27] · R · Sponsor
- Rep. Ramstad, Jim [R-MN-3] · R · Sponsor
- Pete Sessions · R · Sponsor
- Anna Eshoo · D · Cosponsor
- Rep. Boehner, John A. [R-OH-8] · R · Cosponsor
- Rep. McInnis, Scott [R-CO-3] · R · Cosponsor
- Rep. Kolbe, Jim [R-AZ-5] · R · Cosponsor
- Sen. Isakson, Johnny [R-GA] · R · Cosponsor
- Sen. Kirk, Mark Steven [R-IL] · R · Cosponsor
- Sen. Udall, Mark [D-CO] · D · Cosponsor
- David Scott · D · Cosponsor
- Rep. Musgrave, Marilyn N. [R-CO-4] · R · Cosponsor
- RON KIND · D · Cosponsor
- · hswm00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/286
- Open data entity: https://api.congress.gov/v3/bill/108/hr/286
- us · 108-hr-286 · source updated 2 January 2025