Ending the Double Standard for Stock Options Act

Summary

Ending the Double Standard for Stock Options Act - Amends the Internal Revenue Code to limit the amount of deductions taken for property transferred in connection with a stock option to the amount treated as an expense by taxpayer in ascertaining income, profit, or loss. Requires Secretary to formulate rules where the stock option is granted by a parent or subsidiary corporation. Excludes from the definition of "wages," for purposes of the research tax credit, the amount of property transferred in connection with a stock option and required to be included in a report or statement until such amount is so included. Limits the portion of the amount to be treated as wages to no more than the amount of the deduction taken with respect to such amount.

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

Timeline

1. 13 February 2002

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 13 February 2002

   Introduced

   Sponsor introductory remarks on measure. (CR S735-740)

   Source: IntroReferral

3. 13 February 2002

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 13 February 2002 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 13 February 2002

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 13 February 2002

  ViewDownloadOpen at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

• Introduced in Senate

  summary · EN · 13 February 2002

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Levin, Carl [D-MI] · D · Sponsor
• Sen. McCain, John [R-AZ] · R · Sponsor
• Sen. Fitzgerald, Peter [R-IL] · R · Sponsor
• Sen. Durbin, Richard J. [D-IL] · D · Sponsor
• Sen. Dayton, Mark [D-MN] · D · Sponsor
• Sen. Graham, Bob [D-FL] · D · Cosponsor
• Sen. Feingold, Russell D. [D-WI] · D · Cosponsor
• · ssfi00 · Standing

Related records

No cross-record relationships stored yet.