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United States · Bill · HR

H.R. 626 (108th)

Ending the Double Standard for Stock Options Act

openUnited States· United States Congress· EN

Introduced

5 February 2003

Last action

6 February 2003 · Introduced

Status

Sponsor introductory remarks on measure. (CR E141)

Sponsors

Rep. Stark, Fortney Pete [D-CA-13], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Waxman, Henry A. [D-CA-33], Rep. Miller, George [D-CA-11], Rep. Olver, John W. [D-MA-1], Rep. Schakowsky, Janice D. [D-IL-9], Rep. Lipinski, William O. [D-IL-3], Rep. Grijalva, Raúl M. [D-AZ-7], Rep. Jones, Stephanie Tubbs [D-OH-11], Del. Bordallo, Madeleine Z. [D-GU-At Large], Rep. Kucinich, Dennis J. [D-OH-10]

Subjects

Taxation

Source updated

18 August 2025

Taxation

Summary

Ending the Double Standard for Stock Options Act - Amends the Internal Revenue Code to limit the amount of deductions taken for property transferred in connection with a stock option to the amount treated as an expense by taxpayer in ascertaining income, profit, or loss. Requires Secretary to formulate rules where the stock option is granted by a parent or subsidiary corporation. Excludes from the definition of "wages," for purposes of the research tax credit, the amount of property transferred in connection with a stock option and required to be included in a report or statement until such amount is so included. Limits the portion of the amount to be treated as wages to no more than the amount of the deduction taken with respect to such amount.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 5 February 2003

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 5 February 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 5 February 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 6 February 2003

    Introduced

    Sponsor introductory remarks on measure. (CR E141)

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 5 February 2003

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 5 February 2003

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 5 February 2003

    Open at official source

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Sponsors

Related records

Sources

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