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

Summary

Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 24 March 2003

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 24 March 2003

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 24 March 2003 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 24 March 2003

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 24 March 2003

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 24 March 2003

  Open at official source

Sponsors

• Sen. Hatch, Orrin G. [R-UT] · R · Sponsor
• · ssfi00 · Standing

Related records

No cross-record relationships stored yet.