S.206: A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.

About This Bill

  • This bill was introduced in the 108th Congress
  • This bill is primarily about taxation
  • Introduced Jan. 23, 2003
  • Latest Major Action Jan. 23, 2003

Bill Sponsor

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
Read twice and referred to the Committee on Finance.
Jan. 23, 2003

Introduced in the Senate by Pat Roberts (R-Kan.)

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