United States · Bill · S
S. 1855 (113th)
A bill to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains for S corporations.
Introduced
18 December 2013
Last action
18 December 2013 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Cardin, Benjamin L. [D-MD], Sen. Roberts, Pat [R-KS]
Subjects
Taxation
Source updated
14 January 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
18 December 2013
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
18 December 2013
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 18 December 2013 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 18 December 2013
Introduced in Senate (PDF)
Introduced in Senate · EN · 18 December 2013
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Introduced in Senate
summary · EN · 18 December 2013
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Cardin, Benjamin L. [D-MD] · D · Sponsor
- Sen. Roberts, Pat [R-KS] · R · Sponsor
- · ssfi00 · Standing
Related records
- related to → Tax Reform Act of 2014
- related to → S Corporation Modernization Act of 2013
- related to → S Corporation Permanent Tax Relief Act of 2014
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/senate-bill/1855
- Open data entity: https://api.congress.gov/v3/bill/113/s/1855
- us · 113-s-1855 · source updated 14 January 2025