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- H.R.2576
H.R.2576: Subchapter S Modernization Act of 2001
About This Bill
- This bill was introduced in the 107th Congress
- This bill is primarily about taxation
- Introduced July 19, 2001
- Latest Major Action July 20, 2001
- See the thirteen similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
16 (6 Democrats, 1 Independent, 10 Republicans)
Bill Summary
Subchapter S Modernization Act of 2001 - Amends the Internal Revenue Code to revise provisions concerning S corporations to, among other things: (1) allow certain members of a family to be treated as one shareholder of an S corporation; (2) prohibit treating qualified preferred stock as a second class of stock and treating a person as a shareholder by reason of holding such stock; (3) permit financial institutions to hold convertible (safe...
(Source: Library of Congress)
Bill Actions
Date | Description |
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Referred to the House Committee on Ways and Means.
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Sponsor introductory remarks on measure.
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July 19, 2001 |
Introduced in the House by E. Clay Shaw (R-Fla.) |