United States · Bill · HR
H.R. 5413 (107th)
Dividend Incentive and Tax Simplification Act of 2002
Introduced
19 September 2002
Last action
19 September 2002 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Sen. Burr, Richard [R-NC], Rep. Paul, Ron [R-TX-22], Rep. Cannon, Chris [R-UT-3], ED ROYCE, Rep. English, Phil [R-PA-3], Rep. Akin, W. Todd [R-MO-2], Rep. Petri, Thomas E. [R-WI-6], Rep. Kingston, Jack [R-GA-1], Rep. Foley, Mark [R-FL-16], Rep. Souder, Mark E. [R-IN-3], Rep. Armey, Richard K. [R-TX-26], F. SENSENBRENNER, Rep. Rogers, Mike J. [R-MI-8], Rep. Hoekstra, Peter [R-MI-2], Rep. Linder, John [R-GA-7], Rep. Ballenger, Cass [R-NC-10], PAUL RYAN, Rep. Myrick, Sue Wilkins [R-NC-9]
Subjects
Taxation
Source updated
19 August 2025
Summary
Dividend Incentive and Tax Simplification Act of 2002 - Amends the Internal Revenue Code to: (1) allow, for a corporation, a deduction for dividends paid; and (2) tax dividends received by individuals as capital gain.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
19 September 2002
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
19 September 2002
Introduced
Introduced in House
Source: IntroReferral
19 September 2002
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 19 September 2002 · Official file
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 19 September 2002
Introduced in House (PDF)
Introduced in House · EN · 19 September 2002
Introduced in House
summary · EN · 19 September 2002
Sponsors
- Sen. Burr, Richard [R-NC] · R · Sponsor
- Rep. Paul, Ron [R-TX-22] · R · Sponsor
- Rep. Cannon, Chris [R-UT-3] · R · Sponsor
- ED ROYCE · R · Sponsor
- Rep. English, Phil [R-PA-3] · R · Sponsor
- Rep. Akin, W. Todd [R-MO-2] · R · Sponsor
- Rep. Petri, Thomas E. [R-WI-6] · R · Sponsor
- Rep. Kingston, Jack [R-GA-1] · R · Cosponsor
- Rep. Foley, Mark [R-FL-16] · R · Cosponsor
- Rep. Souder, Mark E. [R-IN-3] · R · Cosponsor
- Rep. Armey, Richard K. [R-TX-26] · R · Cosponsor
- F. SENSENBRENNER · R · Cosponsor
- Rep. Rogers, Mike J. [R-MI-8] · R · Cosponsor
- Rep. Hoekstra, Peter [R-MI-2] · R · Cosponsor
- Rep. Linder, John [R-GA-7] · R · Cosponsor
- Rep. Ballenger, Cass [R-NC-10] · R · Cosponsor
- PAUL RYAN · R · Cosponsor
- Rep. Myrick, Sue Wilkins [R-NC-9] · 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/5413
- Open data entity: https://api.congress.gov/v3/bill/107/hr/5413
- us · 107-hr-5413 · source updated 19 August 2025