To amend the Internal Revenue Code of 1986 to repeal the alternative minimum tax treatment of incentive stock options, thereby changing the taxable event from the exercise of the stock option to the sale of stock.

referredUnited States· United States Congress· EN

Introduced

23 September 2004

Last action

23 September 2004 · Introduced

Status

Referred to the House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to repeal the alternative minimum tax treatment of incentive stock options. Makes this repeal applicable to options exercised in 2000 or thereafter regardless of when such options were granted. Allows a waiver of any rule of law preventing the payment of a refund or credit resulting from the enactment of this Act if a claim for a refund or credit is made within one year after enactment.

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Timeline

23 September 2004
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
23 September 2004
Introduced
Introduced in House
Source: IntroReferral
23 September 2004
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · 23 September 2004 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 23 September 2004
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Introduced in House (PDF)
Introduced in House · EN · 23 September 2004
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Introduced in House
summary · EN · 23 September 2004
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
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Related records

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Sources

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Official source: https://www.congress.gov/bill/108th-congress/house-bill/5141
Open data entity: https://api.congress.gov/v3/bill/108/hr/5141
us · 108-hr-5141 · source updated 2 January 2025