United States · Bill · HR
H.R. 3741 (102nd)
Enterprise Capital Formation Act of 1991
Introduced
7 November 1991
Last action
7 November 1991 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Matsui, Robert T. [D-CA-3], Rep. Moody, Jim [D-WI-5], Rep. Gradison, Willis D., Jr. [R-OH-1], Sen. Markey, Edward J. [D-MA], Rep. Hoagland, Peter [D-NE-2], Rep. Pickle, J. J. [D-TX-10], Rep. Vander Jagt, Guy [R-MI-9], Rep. Guarini, Frank J. [D-NJ-14], Rep. McGrath, Raymond J. [R-NY-5], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Chandler, Rod D. [R-WA-8], Rep. Andrews, Michael [D-TX-25], Rep. Johnson, Nancy L. [R-CT-6], Rep. Bunning, Jim [R-KY-4], Rep. Bacchus, Jim [D-FL-15], Rep. Boehner, John A. [R-OH-8], Rep. Bustamante, Albert G. [D-TX-23], Rep. Byron, Beverly B. [D-MD-6], Rep. Campbell, Tom [R-CA-12], Rep. Cramer, Robert E. (Bud), Jr. [D-AL-5], Rep. Feighan, Edward F. [D-OH-19], Rep. Fish, Hamilton, Jr. [R-NY-25], Rep. Horn, Joan Kelly [D-MO-2], Rep. Horton, Frank J. [R-NY-34], Rep. Ireland, Andrew P. [R-FL-10], Rep. Klug, Scott L. [R-WI-2], Rep. Kolbe, Jim [R-AZ-5], Rep. Kostmayer, Peter H. [D-PA-8], Rep. LaFalce, John J. [D-NY-36], Rep. Lancaster, H. Martin [D-NC-3], Rep. Mineta, Norman Y. [D-CA-13], Rep. Owens, Wayne [D-UT-2], Rep. Rhodes, John J., III [R-AZ-1], Rep. Riggs, Frank [R-CA-1], F. SENSENBRENNER, Rep. Spratt, John M., Jr. [D-SC-5], Rep. Wilson, Charles [D-TX-2], Rep. Zeliff, William H., Jr. [R-NH-1], Rep. Levine, Mel [D-CA-27], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. Sisisky, Norman [D-VA-4], Rep. Shays, Christopher [R-CT-4], DAVID PRICE, Rep. Boxer, Barbara [D-CA-6], Rep. Fazio, Vic [D-CA-4], Rep. Richardson, Bill [D-NM-3], Rep. Espy, Mike [D-MS-2], Rep. Swett, Dick [D-NH-2]
Subjects
Taxation
Source updated
26 August 2025
Summary
Enterprise Capital Formation Act of 1991 - Amends the Internal Revenue Code to allow a deduction for gain on investments in new small business stock (seed capital) held for at least five years. Establishes special rules for such investments. Provides for determining the maximum capital gains rate for small business net capital gain or seed capital gain. Treats capital gains on the sale of such stock as a preference item for purposes of the minimum tax.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
7 November 1991
Introduced
Introduced in House
Source: IntroReferral
7 November 1991
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
7 November 1991
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · undated · Official file
Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 7 November 1991
Sponsors
- Rep. Matsui, Robert T. [D-CA-3] · D · Sponsor
- Rep. Moody, Jim [D-WI-5] · D · Sponsor
- Rep. Gradison, Willis D., Jr. [R-OH-1] · R · Sponsor
- Sen. Markey, Edward J. [D-MA] · D · Sponsor
- Rep. Hoagland, Peter [D-NE-2] · D · Sponsor
- Rep. Pickle, J. J. [D-TX-10] · D · Sponsor
- Rep. Vander Jagt, Guy [R-MI-9] · R · Sponsor
- Rep. Guarini, Frank J. [D-NJ-14] · D · Sponsor
- Rep. McGrath, Raymond J. [R-NY-5] · R · Sponsor
- Rep. Anthony, Beryl, Jr. [D-AR-4] · D · Sponsor
- Rep. Chandler, Rod D. [R-WA-8] · R · Sponsor
- Rep. Andrews, Michael [D-TX-25] · D · Sponsor
- Rep. Johnson, Nancy L. [R-CT-6] · R · Sponsor
- Rep. Bunning, Jim [R-KY-4] · R · Sponsor
- Rep. Bacchus, Jim [D-FL-15] · D · Sponsor
- Rep. Boehner, John A. [R-OH-8] · R · Sponsor
- Rep. Bustamante, Albert G. [D-TX-23] · D · Sponsor
- Rep. Byron, Beverly B. [D-MD-6] · D · Sponsor
- Rep. Campbell, Tom [R-CA-12] · R · Sponsor
- Rep. Cramer, Robert E. (Bud), Jr. [D-AL-5] · D · Sponsor
- Rep. Feighan, Edward F. [D-OH-19] · D · Sponsor
- Rep. Fish, Hamilton, Jr. [R-NY-25] · R · Sponsor
- Rep. Horn, Joan Kelly [D-MO-2] · D · Sponsor
- Rep. Horton, Frank J. [R-NY-34] · R · Sponsor
- Rep. Ireland, Andrew P. [R-FL-10] · R · Sponsor
- Rep. Klug, Scott L. [R-WI-2] · R · Sponsor
- Rep. Kolbe, Jim [R-AZ-5] · R · Sponsor
- Rep. Kostmayer, Peter H. [D-PA-8] · D · Sponsor
- Rep. LaFalce, John J. [D-NY-36] · D · Sponsor
- Rep. Lancaster, H. Martin [D-NC-3] · D · Sponsor
- Rep. Mineta, Norman Y. [D-CA-13] · D · Sponsor
- Rep. Owens, Wayne [D-UT-2] · D · Sponsor
- Rep. Rhodes, John J., III [R-AZ-1] · R · Sponsor
- Rep. Riggs, Frank [R-CA-1] · R · Sponsor
- F. SENSENBRENNER · R · Sponsor
- Rep. Spratt, John M., Jr. [D-SC-5] · D · Sponsor
- Rep. Wilson, Charles [D-TX-2] · D · Sponsor
- Rep. Zeliff, William H., Jr. [R-NH-1] · R · Sponsor
- Rep. Levine, Mel [D-CA-27] · D · Sponsor
- Rep. Cunningham, Randy (Duke) [R-CA-50] · R · Sponsor
- Rep. Sisisky, Norman [D-VA-4] · D · Cosponsor
- Rep. Shays, Christopher [R-CT-4] · R · Cosponsor
- DAVID PRICE · D · Cosponsor
- Rep. Boxer, Barbara [D-CA-6] · D · Cosponsor
- Rep. Fazio, Vic [D-CA-4] · D · Cosponsor
- Rep. Richardson, Bill [D-NM-3] · D · Cosponsor
- Rep. Espy, Mike [D-MS-2] · D · Cosponsor
- Rep. Swett, Dick [D-NH-2] · D · Cosponsor
Showing 48 of 65 sponsors and actors.
Related records
- related to ← Enterprise Capital Formation Act of 1991
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/3741
- Open data entity: https://api.congress.gov/v3/bill/102/hr/3741
- us · 102-hr-3741 · source updated 26 August 2025