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- H.R.1263
H.R.1263: Small Business and Financial Institutions Tax Relief Act of 2001
About This Bill
- This bill was introduced in the 107th Congress
- This bill is primarily about taxation
- Introduced March 28, 2001
- Latest Major Action March 28, 2001
- See the six similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
8 (3 Democrats, 6 Republicans)
Bill Summary
Small Business and Financial Institutions Tax Relief Act of 2001 - Amends the Internal Revenue Code, with respect to S corporations, to, among other things: (1) permit a trust constituting an individual retirement account as an S corporation bank shareholder; (2) exclude certain investment income from the definition of passive income for an S corporation bank; (3) increase the maximum number of shareholders a small business organization may...
(Source: Library of Congress)
Bill Actions
| Date | Description |
|---|---|
|
Referred to the House Committee on Ways and Means.
|
|
| March 28, 2001 |
Introduced in the House by Scott McInnis (R-Colo.) |