United States · Bill · S
S. 1134 (107th)
Venture Capital Gains and Growth Act of 2001
Introduced
28 June 2001
Last action
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Status
Sponsor introductory remarks on measure. (CR 8/3/2001 S8741)
Sponsors
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Subjects
Discovery layer
Source updated
19 August 2025
Summary
Venture Capital Gains and Growth Act of 2001 - Amends the Internal Revenue Code to provide for a 100 percent (currently 50 percent) exclusion from gross income (a zero capital gains rate) for new long-term (three-year) investments in the stock of a small corporation (with $300 million or less in paid-in capital) acquired directly from the corporation. Repeals the minimum tax preference for such excluded capital gains.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 28 June 2001
Introduced in Senate (PDF)
Introduced in Senate · EN · 28 June 2001
Introduced in Senate
summary · EN · 28 June 2001
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Sources
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- Official source: https://www.congress.gov/bill/107th-congress/senate-bill/1134
- Open data entity: https://api.congress.gov/v3/bill/107/s/1134