United States · Bill · HR
H.R. 4453 (113th)
S Corporation Permanent Tax Relief Act of 2014
Introduced
10 April 2014
Last action
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Status
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433.
Sponsors
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Subjects
Discovery layer
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code to reduce from 10 to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
11 official files
Placed on Calendar Senate (text)
Placed on Calendar Senate (text)
Placed on Calendar Senate · EN · 17 June 2014
Placed on Calendar Senate (PDF)
Placed on Calendar Senate · EN · 17 June 2014
Engrossed in House (text)
Engrossed in House · EN · 12 June 2014
Engrossed in House (PDF)
Engrossed in House · EN · 12 June 2014
Passed House amended
summary · EN · 12 June 2014
Reported in House (text)
Reported in House · EN · 2 May 2014
Reported in House (PDF)
Reported in House · EN · 2 May 2014
Reported to House with amendment(s)
summary · EN · 2 May 2014
Introduced in House (text)
Introduced in House · EN · 10 April 2014
Introduced in House (PDF)
Introduced in House · EN · 10 April 2014
Introduced in House
summary · EN · 10 April 2014
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/house-bill/4453
- Open data entity: https://api.congress.gov/v3/bill/113/hr/4453