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- S.2621
S.2621: Modernization of Derivatives Tax Act of 2021
About This Bill
- Introduced Aug. 5, 2021
- Latest Major Action Aug. 5, 2021
- See the one similar bills introduced in other congresses.
Bill Sponsor
Bill Version
- Introduced in Senate - Aug. 5, 2021
Bill Summary
Modernization of Derivatives Tax Act of 2021 This bill modifies the tax treatment of derivatives. A derivative is any contract (including any option, forward contract, futures contract, short position, swap, or similar contract) the value of which, or any payment or other transfer with respect to which, is (directly or indirectly) determined by reference to another specified item. The bill modifies the tax treatment of derivatives to (1)...
(Source: Library of Congress)
Bill Actions
Date | Description |
---|---|
Aug. 5, 2021 |
Read twice and referred to the Committee on Finance.
|
Aug. 5, 2021 |
Introduced in the Senate by Ron Wyden (D-Ore.) |