S. 206 · 108th Congress
A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and…
Full title
A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.
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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.
R
RobertsSponsor11 cosponsors · 6 D, 5 R
D
Bingaman
HC
D
Clinton
OH
R
Hatch
JK
R
Kyl
GA
R
Allen
JK
D
Kerry
GS
R
Smith
CT
R
Thomas
EB
D
Bayh
MC
D
Cantwell
ZM
D
Miller4 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.
What it does: CRS summary · Introduced in Senate · Jan 23, 2003
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.
Latest action (Jan 23, 2003): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Jan 23, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.