H.R. 1498 · 108th Congress
Small Business Opportunity and Growth Act of 2003
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
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RamstadSponsor13 cosponsors · 13 R
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Brady
DC
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Camp
CC
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Cox
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Crane
PE
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English
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Foley
WH
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Herger
NJR
Johnson
SJ
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Johnson
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McInnis
JW
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Weller
LT
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Terry
EC
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Cantor11 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Small Business Opportunity and Growth Act of 2003 - Amends the Internal Revenue Code to provide that the tax imposed on the recognition of built-in gain by an S corporation shall not apply to the extent such gain is reinvested in the business.
What it does: CRS summary · Introduced in House · Mar 27, 2003
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Small Business Opportunity and Growth Act of 2003
Latest action (Mar 27, 2003): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Mar 27, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.