United States · Bill · HR
H.R. 4453 (113th)
S Corporation Permanent Tax Relief Act of 2014
Introduced
10 April 2014
Last action
17 June 2014 · Calendars
Status
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433.
Sponsors
Rep. Reichert, David G. [R-WA-8], Rep. Kind, Ron [D-WI-3], Rep. Reed, Tom [R-NY-23]
Subjects
Taxation
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
10 April 2014
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
10 April 2014
Introduced
Introduced in House
Source: IntroReferral
10 April 2014
Introduced
Introduced in House
Source: IntroReferral
29 April 2014
Vote
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 21 - 13.
Source: Committee
29 April 2014
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
2 May 2014
Calendars
Placed on the Union Calendar, Calendar No. 317.
Source: Calendars
2 May 2014
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-429.
Source: Committee
2 May 2014
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-429.
Source: Committee
10 June 2014
Reported
Rules Committee Resolution H. Res. 616 Reported to House. Rule provides for one hour of general debate on the bills. H.R. 4800 shall be considred for amendment under a modified open rule. H.R. 4457 and H.R. 4453 shall be considred for amendment under a closed rule.
Source: Floor
11 June 2014
Passed
Rule H. Res. 616 passed House.
Source: Floor
12 June 2014
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
12 June 2014
Vote
On passage Passed by the Yeas and Nays: 263 - 155 (Roll no. 311). (text: CR H5324)
Source: Floor
12 June 2014
Vote
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 263 - 155 (Roll no. 311).(text: CR H5324)
Source: Floor
12 June 2014
Vote
On motion to recommit with instructions Failed by the Yeas and Nays: 188 - 229 (Roll no. 310).
Source: Floor
12 June 2014
Floor
Considered under the provisions of rule H. Res. 616. (consideration: CR H5324-5330)
Source: Floor
12 June 2014
Floor
DEBATE - The House proceeded with one hour of debate on H.R. 4453.
Source: Floor
12 June 2014
Floor
The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H5339)
Source: Floor
12 June 2014
Floor
Mr. Neal moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H5329-5330, H5340-5341)
Source: Floor
12 June 2014
Floor
The previous question was ordered pursuant to the rule. (consideration: CR H5329)
Source: Floor
16 June 2014
Calendars
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Source: Calendars
17 June 2014
Calendars
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433.
Source: Calendars
Votes
No vote records are attached yet.
Versions
- Placed on Calendar Senate · 17 June 2014 · Download file
- Engrossed in House · 12 June 2014 · Download file
- Reported in House · 2 May 2014 · Download file
- Introduced in House · 10 April 2014 · Download file
Documents
11 official files
Placed on Calendar Senate (text)
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Leesvertaling
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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
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Engrossed in House (text)
Engrossed in House · EN · 12 June 2014
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Engrossed in House (PDF)
Engrossed in House · EN · 12 June 2014
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Passed House amended
summary · EN · 12 June 2014
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Reported in House (text)
Reported in House · EN · 2 May 2014
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Reported in House (PDF)
Reported in House · EN · 2 May 2014
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Reported to House with amendment(s)
summary · EN · 2 May 2014
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Introduced in House (text)
Introduced in House · EN · 10 April 2014
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Introduced in House (PDF)
Introduced in House · EN · 10 April 2014
ViewDownloadOpen at official source
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Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 10 April 2014
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Reichert, David G. [R-WA-8] · R · Sponsor
- Rep. Kind, Ron [D-WI-3] · D · Sponsor
- Rep. Reed, Tom [R-NY-23] · R · Cosponsor
- · hswm00 · Standing
Related records
- related to → Tax Reform Act of 2014
- related to → Jobs for America Act
- related to → Providing for consideration of the bill (H.R. 4800) making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2015, and for other purposes; providing for consideration of the bill (H.R. 4457) to amend the Internal Revenue Code of 1986 to permanently extend increased expensing limitations, and for other purposes; and providing for consideration of the bill (H.R. 4453) to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.
- related to ← A bill to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains for S corporations.
- related to ← Tax Extenders Act of 2013
- related to ← EXPIRE Act of 2014
- amends ← HAMDT 865
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
- us · 113-hr-4453 · source updated 7 April 2025