United States · Bill · HR
H.R. 3287 (114th)
Community Bank Flexibility Act
Introduced
29 July 2015
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
12 August 2025
Summary
Community Bank Flexibility Act This bill amends the Internal Revenue Code, with respect to the tax treatment of small banks, to: (1) allow such banks to reorganize as either corporations or partnerships for tax purposes, (2) permit such banks to reorganize without incurring an additional tax for liquidation, and (3) impose a five-year recognition period of the built-in gains of such banks.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 29 July 2015
Introduced in House (PDF)
Introduced in House · EN · 29 July 2015
Introduced in House
summary · EN · 29 July 2015
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/114th-congress/house-bill/3287
- Open data entity: https://api.congress.gov/v3/bill/114/hr/3287