United States · Bill · HR
H.R. 629 (114th)
Permanent S Corporation Built-in Gain Recognition Period Act of 2015
Introduced
30 January 2015
Last action
—
Status
Placed on the Union Calendar, Calendar No. 9.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code to reduce from 10 to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
6 official files
Reported in House (text)
Reported in House (text)
Reported in House · EN · 9 February 2015
Reported in House (PDF)
Reported in House · EN · 9 February 2015
Reported to House with amendment(s)
summary · EN · 9 February 2015
Introduced in House (text)
Introduced in House · EN · 30 January 2015
Introduced in House (PDF)
Introduced in House · EN · 30 January 2015
Introduced in House
summary · EN · 30 January 2015
Sponsors
No sponsors or actors listed by the source.
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/114th-congress/house-bill/629
- Open data entity: https://api.congress.gov/v3/bill/114/hr/629