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United States · Bill · HR

H.R. 4236 (111th)

To amend the Internal Revenue Code of 1986 to provide a temporary exclusion of 100 percent of the gain on the sale or exchange of certain small business stock.

referredUnited States· United States Congress· EN

Introduced

8 December 2009

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends the Internal Revenue Code to: (1) increase from 50 to 100% the exclusion from gross income allowed for gain from the sale or exchange of qualified small business stock that is acquired during 2010; and (2) exempt gain from such stock in calculating the alternative minimum tax.

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Documents

3 official files

Introduced in House (text)

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Sources

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