H.R. 2284 · 111th Congress
To amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a…
Full title
To amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation.
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Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
No cosponsors.
Amends the Internal Revenue Code to allow individual taxpayers an exclusion from gross income for certain items of partnership and S corporation pass-thru income up to $250,000 ($500,000 for married couples filing joint returns).
What it does: CRS summary · Introduced in House · May 6, 2009
Amends the Internal Revenue Code to allow individual taxpayers an exclusion from gross income for certain items of partnership and S corporation pass-thru income up to $250,000 ($500,000 for married couples filing joint returns).
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation.
Latest action (May 6, 2009): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: May 6, 2009
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.