United States · Bill · HR
H.R. 4114 (98th)
Employee Stock Option Revision Act
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
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
6 October 1983
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
6 October 1983
Introduced
Introduced in House
Source: IntroReferral
6 October 1983
Introduced
Introduced in House
Source: IntroReferral
22 March 1984
Referred
Referred to Subcommittee on Select Revenue Measures.
Source: Committee
12 April 1984
Committee
Subcommittee Hearings Held.
Source: Committee
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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Introduced in House
summary · EN · 6 October 1983
Sponsors
- Rep. Guarini, Frank J. [D-NJ-14] · D · Sponsor
- Rep. Campbell, Carroll A., Jr. [R-SC-4] · R · Sponsor
- Rep. Frenzel, Bill [R-MN-3] · R · Sponsor
- Rep. Ford, Harold E. [D-TN-9] · D · Cosponsor
- Rep. Duncan, John J. [R-TN-2] · R · Cosponsor
- Rep. Matsui, Robert T. [D-CA-5] · D · Cosponsor
- Rep. Vander Jagt, Guy [R-MI-9] · R · Cosponsor
- Rep. Thomas, William M. [R-CA-21] · R · Cosponsor
- · hswm00 · Standing
Related records
- related to ← Deficit Reduction Act of 1984
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/98th-congress/house-bill/4114
- Open data entity: https://api.congress.gov/v3/bill/98/hr/4114
- us · 98-hr-4114 · source updated 29 August 2025