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United States · Bill · S

S. 1375 (112th)

Ending Excessive Corporate Deductions for Stock Options Act

referredUnited States· United States Congress· EN

Introduced

14 July 2011

Last action

14 July 2011 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Levin, Carl [D-MI], Sen. Brown, Sherrod [D-OH], Sen. McCaskill, Claire [D-MO], Sen. Whitehouse, Sheldon [D-RI]

Subjects

Taxation

Source updated

14 August 2025

Taxation

Summary

Ending Excessive Corporate Deductions for Stock Options Act - Amends the Internal Revenue Code to: (1) limit the employer tax deduction for stock options granted to its employees to the value of such options as recorded on the employer's books at the time such options are granted; and (2) apply the $1 million limitation on the employer tax deduction for employee remuneration to stock option compensation.

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

Timeline

  1. 14 July 2011

    Introduced

    Sponsor introductory remarks on measure. (CR S4616-4620)

    Source: IntroReferral

  2. 14 July 2011

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 14 July 2011

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 14 July 2011

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 14 July 2011

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 14 July 2011

    Open at official source

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Sponsors

Related records

Sources

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