United States · Bill · S
S. 576 (105th)
Ending Double Standards for Stock Options Act
Introduced
15 April 1997
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
21 August 2025
Summary
Ending Double Standards for Stock Options Act - Amends Internal Revenue Code provisions relating to property transferred in connection with the performance of services to limit the deduction allowed to an employer in connection with stock options, except for broad-based option programs. Amends provisions relating to the credit for increasing research activities to set forth a special rule regarding the definition of "wages" when stock options are involved.
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Votes
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 15 April 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 15 April 1997
Introduced in Senate
summary · EN · 15 April 1997
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/576
- Open data entity: https://api.congress.gov/v3/bill/105/s/576