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United States · Bill · S

S. 798 (107th)

Productivity, Opportunity, and Prosperity Act of 2001

referredUnited States· United States Congress· EN

Introduced

30 April 2001

Last action

30 April 2001 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Lieberman, Joseph I. [D-CT]

Subjects

Taxation, Education

Source updated

19 August 2025

Taxation · Education

Summary

Productivity, Opportunity, and Prosperity Act of 2001 - Amends the Internal Revenue Code to: (1) allow a credit to an employer for qualified remedial education expenses provided to an employee; (2) allow a small business digital divide credit; (3) double from 50 percent to 100 percent the exclusion for gain from the sale or exchange of qualified small business stock held more than five years; (4) repeal the minimum tax preference for the exclusion for incentive stock options; and (5) provide for a three-year depreciable life for any semiconductor manufacturing equipment.

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Timeline

  1. 30 April 2001

    Introduced

    Sponsor introductory remarks on measure. (CR S4045-4046)

    Source: IntroReferral

  2. 30 April 2001

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 30 April 2001

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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