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. Senate. Reduction of Excess Business Holding Accrual Act. S. 1416. 119th
Cong., 1st
sess., Introduced in Senate April 10, 2025. https://www.govinfo.gov/app/details/BILLS-119s1416is.
APA
Congress, Senate (2025, April 10). Reduction of Excess Business Holding Accrual Act (S. 1416 (IS)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119s1416is.
MLA
United States, Congress, Senate. Reduction of Excess Business Holding Accrual Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119s1416is. 119th Congress, S. 1416, Introduced in Senate 10 Apr. 2025.
Bluebook
S.1416 - 119th Congress (2025-2026): Reduction of Excess Business Holding Accrual Act, S.1416, 119th Cong. (2025), https://www.govinfo.gov/app/details/BILLS-119s1416is.
