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- H.R.629
H.R.629: Permanent S Corporation Built-in Gain Recognition Period Act of 2015
About This Bill
- Introduced Jan. 30, 2015
- Latest Major Action Feb. 9, 2015
- See the one similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
3 (1 Democrat, 2 Republicans)
Bill Summary
Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (Sec. 2) Amends the Internal Revenue Code to reduce from 10 years to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.
(Source: Library of Congress)
What Lawmakers Are Saying About This Bill
Congressional Budget Office Estimate
Bill Actions
Date | Description |
---|---|
Feb. 9, 2015 |
Placed on the Union Calendar, Calendar No. 9.
|
Feb. 9, 2015 |
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-15.
|
Feb. 4, 2015 |
Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 14.
|
Jan. 30, 2015 |
Referred to the House Committee on Ways and Means.
|
Jan. 30, 2015 |
Introduced in the House by Dave Reichert (R-Wash.) |