United States · Bill · HR
H.R. 4226 (112th)
To amend the Internal Revenue Code of 1986 to make permanent the full exclusion applicable to qualified small business stock.
Introduced
20 March 2012
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
6 December 2025
Summary
Amends the Internal Revenue Code to: (1) allow a permanent 100% exclusion from gross income of gain from the sale or exchange of qualified small business stock held for more than 5 years, (2) eliminate such tax exclusion as an item of tax preference for alternative minimum tax (AMT) purposes, and (3) repeal the 28% capital gains tax rate on qualified small business stock.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 20 March 2012
Introduced in House (PDF)
Introduced in House · EN · 20 March 2012
Introduced in House
summary · EN · 20 March 2012
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/112th-congress/house-bill/4226
- Open data entity: https://api.congress.gov/v3/bill/112/hr/4226