To amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.

Summary

Official

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

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Bill Progress

Bill has been introduced and assigned a number

Introduced(1/8/03)

Committee

Passed House

Passed Senate

President

Law

Sponsor

Mr. HOUGHTON

(R) NY – 34

Cosponsors (20)

FILNER

(D) CA

GILLMOR

(R) OH

Sessions

House (R) Texas

RAMSTAD

(R) MN

DOOLEY

(D) CA

QUINN

(R) NY

DUNN

(R) WA

ENGLISH

(R) PA

CRANE

(R) IL

COX

(R) CA

Topics

Latest Action

Referred to the House Committee on Ways and Means.

Jan 8, 2003

View Bill on Congress.gov