United States · Bill · HR
H.R. 5398 (107th)
To amend the Internal Revenue Code of 1986 to allow a minimum credit against the alternative minimum tax where stock acquired pursuant to an incentive stock option is sold or exchanged at a loss.
Introduced
18 September 2002
Last action
18 September 2002 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Johnson, Sam [R-TX-3], Rep. Neal, Richard E. [D-MA-1], Rep. Herger, Wally [R-CA-2], Rep. Matsui, Robert T. [D-CA-5], Rep. Armey, Richard K. [R-TX-26], Rep. Lofgren, Zoe [D-CA-18], Rep. Davis, Tom [R-VA-11], Rep. Sessions, Pete [R-TX-17], Rep. McInnis, Scott [R-CO-3], Rep. Crane, Philip M. [R-IL-8], Rep. Price, David E. [D-NC-4], Rep. Ramstad, Jim [R-MN-3]
Subjects
Taxation
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to establish a special rule allowing a minimum credit against the alternative minimum tax where stock acquired pursuant to an incentive stock option is sold or exchanged at a loss.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
18 September 2002
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
18 September 2002
Introduced
Sponsor introductory remarks on measure. (CR H6563)
Source: IntroReferral
18 September 2002
Introduced
Introduced in House
Source: IntroReferral
18 September 2002
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 18 September 2002 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 18 September 2002
Introduced in House (PDF)
Introduced in House · EN · 18 September 2002
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Introduced in House
summary · EN · 18 September 2002
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. Johnson, Sam [R-TX-3] · R · Sponsor
- Rep. Neal, Richard E. [D-MA-1] · D · Sponsor
- Rep. Herger, Wally [R-CA-2] · R · Sponsor
- Rep. Matsui, Robert T. [D-CA-5] · D · Sponsor
- Rep. Armey, Richard K. [R-TX-26] · R · Cosponsor
- Rep. Lofgren, Zoe [D-CA-18] · D · Cosponsor
- Rep. Davis, Tom [R-VA-11] · R · Cosponsor
- Rep. Sessions, Pete [R-TX-17] · R · Cosponsor
- Rep. McInnis, Scott [R-CO-3] · R · Cosponsor
- Rep. Crane, Philip M. [R-IL-8] · R · Cosponsor
- Rep. Price, David E. [D-NC-4] · D · Cosponsor
- Rep. Ramstad, Jim [R-MN-3] · R · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/house-bill/5398
- Open data entity: https://api.congress.gov/v3/bill/107/hr/5398
- us · 107-hr-5398 · source updated 2 January 2025