United States · Bill · S
S. 2162 (98th)
Employee Stock Ownership Assistance Act
Introduced
18 November 1983
Last action
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Status
Committee on Finance requested executive comment from OMB, Treasury Department, Labor Department.
Sponsors
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Subjects
Discovery layer
Source updated
29 August 2025
Summary
Employee Stock Ownership Assistance Act - Title I: Sets forth the short-title of this Act and specifies that all amendments made by this Act shall be considered as amendments to the Internal Revenue Code. Title II: Amends the Internal Revenue Code to allow an income tax deferral in the case of a transfer to an individual of stock in a corporation pursuant to an employee stock option, if both the corporation and the individual elect. Allows such a deferral until such time as a disposition of such stock occurs.
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Documents
1 official file
Introduced in Senate
summary · EN · 18 November 1983
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/senate-bill/2162
- Open data entity: https://api.congress.gov/v3/bill/98/s/2162