H.R.1785: Entrepreneurial New and Small Business Capital Formation Act of 1995

About This Bill

  • This bill was introduced in the 104th Congress
  • This bill is primarily about taxation
  • Introduced June 7, 1995
  • Latest Major Action June 7, 1995

Bill Summary

Entrepreneurial New and Small Business Capital Formation Act of 1995 - Amends the Internal Revenue Code to recognize, if elected by the taxpayer, gain (other than ordinary income) on the sale of any eligible small business investment only to the extent the amount realized exceeds the cost of any other small business investment purchased by the taxpayer during the previous six months. Applies to the amendments made by this Act rules (from...

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
June 7, 1995

Introduced in the House by Richard Zimmer (R-N.J.)

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