Enterprise Capital Formation Act of 1997

Summary

Enterprise Capital Formation Act of 1997 - Amends the Internal Revenue Code to increase from 50 to 75 percent the exclusion from gain for a taxpayer (currently, excludes corporations) resulting from the sale or exchange of qualified small business stock held more than three (currently, five) years. Exempts such exclusion from alternative minimum tax provisions. Doubles the aggregate gross assets a business may have and still be considered a qualified small business. Provides for the nontaxable rollover of gain from qualified small business stock to another small business stock.

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Timeline

1. 9 January 1997

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 9 January 1997

   Introduced

   Introduced in House

   Source: IntroReferral

3. 9 January 1997

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 9 January 1994 · Download file

Documents

3 official files

• Introduced in House

  summary · EN · 9 January 1997

  Open at official source

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  Vertaal document

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• Introduced in House (text)

  Introduced in House · EN · 9 January 1994

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 9 January 1994

  ViewDownloadOpen at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Matsui, Robert T. [D-CA-5] · D · Sponsor
• Rep. English, Phil [R-PA-3] · R · Sponsor
• Rep. McCrery, Jim [R-LA-4] · R · Sponsor
• Rep. McCarthy, Karen [D-MO-5] · D · Cosponsor
• Rep. Myrick, Sue Wilkins [R-NC-9] · R · Cosponsor
• Rep. Moran, James P. [D-VA-8] · D · Cosponsor
• Rep. Eshoo, Anna G. [D-CA-18] · D · Cosponsor
• Rep. Campbell, Tom [R-CA-15] · R · Cosponsor
• Rep. Thurman, Karen L. [D-FL-5] · D · Cosponsor
• Rep. Frost, Martin [D-TX-24] · D · Cosponsor
• Rep. Horn, Stephen [R-CA-38] · R · Cosponsor
• Rep. Lofgren, Zoe [D-CA-18] · D · Cosponsor
• Rep. McNulty, Michael R. [D-NY-23] · D · Cosponsor
• Sen. Cardin, Benjamin L. [D-MD] · D · Cosponsor
• Rep. Neal, Richard E. [D-MA-1] · D · Cosponsor
• Rep. Fattah, Chaka [D-PA-2] · D · Cosponsor
• Rep. Price, David E. [D-NC-4] · D · Cosponsor
• Rep. Kucinich, Dennis J. [D-OH-10] · D · Cosponsor
• · hswm00 · Standing

Related records

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