United States · Bill · S
S. 2799 (94th)
Small Investors Act
Introduced
17 December 1975
Last action
—
Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Small Investor Act - Excludes from gross income, pursuant to the Internal Revenue Code, the first $1,000 of net long-term capital gains over short-term capital losses of noncorporate taxpayers resulting from the sale or exchange of securities.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 17 December 1975
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/94th-congress/senate-bill/2799
- Open data entity: https://api.congress.gov/v3/bill/94/s/2799