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United States · Bill · HR

H.R. 4114 (98th)

Employee Stock Option Revision Act

openUnited States· United States Congress· EN

Introduced

6 October 1983

Last action

27 June 1984 · Committee

Status

See H.R.4170.

Sponsors

Rep. Guarini, Frank J. [D-NJ-14], Rep. Campbell, Carroll A., Jr. [R-SC-4], Rep. Frenzel, Bill [R-MN-3], Rep. Ford, Harold E. [D-TN-9], Rep. Duncan, John J. [R-TN-2], Rep. Matsui, Robert T. [D-CA-5], Rep. Vander Jagt, Guy [R-MI-9], Rep. Thomas, William M. [R-CA-21]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Summary

Employee Stock Option Revision Act - Title I - Provides that all amendments made by this Act shall be considered as amendments to the Internal Revenue Code. Title II - Amends the Internal Revenue Code to allow an income tax deferral in the case of a transfer to an individual of stock in a corporation pursuant to an employee stock option, if both the corporation and the individual elect. Allows such a deferral until such time as a disposition of such stock occurs.

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

Timeline

  1. 6 October 1983

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 6 October 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 6 October 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 22 March 1984

    Referred

    Referred to Subcommittee on Select Revenue Measures.

    Source: Committee

  5. 12 April 1984

    Committee

    Subcommittee Hearings Held.

    Source: Committee

  6. 27 June 1984

    Committee

    See H.R.4170.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

Related records

Sources

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