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United States · Bill · HR

H.R. 3653 (109th)

Employee Participation Incentive Act of 2005

referredUnited States· United States Congress· EN

Introduced

6 September 2005

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

15 August 2025

Summary

Employee Participation Incentive Act of 2005 - Amends the Internal Revenue Code to: (1) cap at 30 percent the maximum income tax rate for corporations that have a 20 percent or greater employee ownership rate; (2) exclude from employee gross income up to 20 percent of wages paid in stock; and (3) allow such corporations a tax deduction for certain stock options granted to employees.

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Documents

3 official files

Introduced in House (text)

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