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United States · Bill · S

S. 3096 (106th)

Encouraging Investment in Small Business Act

referredUnited States· United States Congress· EN

Introduced

22 September 2000

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

20 August 2025

Summary

Encouraging Investment in Small Business Act - Amends the Internal Revenue Code to , with respect to the 50 percent exclusion for gain from the sale or exchange of certain small business stock, among other things: (1) increase the exclusion to 75 percent; and (2) reduce the required holding period necessary to claim such exclusion from five to three years.

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Documents

3 official files

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Sources

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