United States · Bill · S
S. 798 (107th)
Productivity, Opportunity, and Prosperity Act of 2001
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
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
30 April 2001
Introduced
Sponsor introductory remarks on measure. (CR S4045-4046)
Source: IntroReferral
30 April 2001
Introduced
Introduced in Senate
Source: IntroReferral
30 April 2001
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 30 April 2001 · Official file
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 30 April 2001
Introduced in Senate (PDF)
Introduced in Senate · EN · 30 April 2001
Introduced in Senate
summary · EN · 30 April 2001
Sponsors
- Sen. Lieberman, Joseph I. [D-CT] · D · Sponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/senate-bill/798
- Open data entity: https://api.congress.gov/v3/bill/107/s/798
- us · 107-s-798 · source updated 19 August 2025