United States · Bill · S
S. 1932 (102nd)
Enterprise Capital Formation Act of 1991
Introduced
7 November 1991
Last action
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Status
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-673.
Sponsors
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Subjects
Discovery layer
Source updated
26 August 2025
Summary
Enterprise Capital Formation Act of 1991 - Amends the Internal Revenue Code to allow a deduction for gain on investments in new small business stock (seed capital) held for at least five years. Establishes special rules for such investments. Provides for determining the maximum capital gains rate for small business net capital gain or seed capital gain. Treats capital gains on the sale of such stock as a preference item for purposes of the minimum tax.
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 7 November 1991
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/1932
- Open data entity: https://api.congress.gov/v3/bill/102/s/1932