S.1383: A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchases.

About This Bill

  • This bill was introduced in the 107th Congress
  • This bill is primarily about taxation
  • Introduced Aug. 3, 2001
  • Latest Major Action Aug. 3, 2001

Bill Summary

Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.

(Source: Library of Congress)

Bill Actions

Date Description
Sponsor introductory remarks on measure.
Read twice and referred to the Committee on Finance.
Aug. 3, 2001

Introduced in the Senate by Hillary Rodham Clinton (D-N.Y.)

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