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United States · Bill · S

S. 3265 (106th)

A bill to amend the Internal Revenue Code of 1986 to clarify treatment of employee stock purchase plans.

referredUnited States· United States Congress· EN

Introduced

31 October 2000

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 January 2025

Summary

Amends the Internal Revenue Code to exclude from the definition of wages (with respect to employment taxes) employee stock purchase plan stock options.

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Votes

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Versions

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Documents

3 official files

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Sources

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