To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans.
Citations are generated automatically from bibliographic data
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Chicago
U.S. Congress. House. Reduction of Excess Business Holding Accrual Act. H.R. 2014. 119th
Cong., 1st
sess., Introduced in House March 10, 2025. https://www.govinfo.gov/app/details/BILLS-119hr2014ih.
APA
Congress, House of Representatives (2025, March 10). Reduction of Excess Business Holding Accrual Act (H.R. 2014 (IH)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hr2014ih.
MLA
United States, Congress, House of Representatives. Reduction of Excess Business Holding Accrual Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hr2014ih. 119th Congress, H.R. 2014, Introduced in House 10 Mar. 2025.
Bluebook
H.R.2014 - 119th Congress (2025-2026): Reduction of Excess Business Holding Accrual Act, H.R.2014, 119th Cong. (2025), https://www.govinfo.gov/app/details/BILLS-119hr2014ih.
