Investment Tax Incentive Act of 2003

Summary

Investment Tax Incentive Act of 2003 - Amends the Internal Revenue Code to provide for reduced capital gain rates for qualified economic stimulus gain. Defines "qualified economic stimulus gain" as the aggregate long-term capital gain (with specified exceptions) from property the holding period for which begins during the 2-year period beginning on the date of the enactment. Provides for the indexing of assets (certain stocks and tangible property) for purposes of determining gain or loss.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 7 January 2003

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• Introduced in House (PDF)

  Introduced in House · EN · 7 January 2003

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• Introduced in House

  summary · EN · 7 January 2003

  Open at official source

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