United States · Bill · S
S. 1142 (107th)
Entrepreneurs Risk Incentive Act of 2001
Introduced
29 June 2001
Last action
—
Status
Sponsor introductory remarks on measure. (CR 8/3/2001 S8740)
Sponsors
—
Subjects
Discovery layer
Source updated
19 August 2025
Summary
Entrepreneurs Risk Incentive Act of 2001 - Amends the Internal Revenue Code, with respect to adjustments in computing alternative minimum taxable income, to repeal the denial of an exclusion from an individual's income of the transfer of stock acquired pursuant to the exercise of an incentive stock option, which thus subjects the stock transfer to the alternative minimum tax (AMT). (This repeal exempts such a transfer from the AMT.)
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 29 June 2001
Introduced in Senate (PDF)
Introduced in Senate · EN · 29 June 2001
Introduced in Senate
summary · EN · 29 June 2001
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Sources
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- Official source: https://www.congress.gov/bill/107th-congress/senate-bill/1142
- Open data entity: https://api.congress.gov/v3/bill/107/s/1142