H.R. 629 · 114th Congress
Permanent S Corporation Built-in Gain Recognition Period Act of 2015
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
ReichertSponsor3 cosponsors · 1 D, 2 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Permanent S Corporation Built-in Gain Recognition Period Act of 2015
What it does: CRS summary · Reported to House with amendment(s) · Feb 9, 2015
Permanent S Corporation Built-in Gain Recognition Period Act of 2015
(Sec. 2) Amends the Internal Revenue Code to reduce from 10 years to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Permanent S Corporation Built-in Gain Recognition Period Act of 2015
Latest action (Feb 9, 2015): Placed on the Union Calendar, Calendar No. 9.
Policy area: Taxation · Origin: House · Introduced: Jan 30, 2015
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.