United States · Bill · HR
H.R. 4675 (107th)
Small Business Opportunity and Growth Act of 2002
Introduced
7 May 2002
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
19 August 2025
Summary
Small Business Opportunity and Growth Act of 2002 - Amends the Internal Revenue Code to provide that the tax imposed on the recognition of built-in gain by an S corporation shall not apply to the extent such gain is reinvested in the business.
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
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 7 May 2002
Introduced in House (PDF)
Introduced in House · EN · 7 May 2002
Introduced in House
summary · EN · 7 May 2002
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/107th-congress/house-bill/4675
- Open data entity: https://api.congress.gov/v3/bill/107/hr/4675