3.0.0 182 2023-01-15T21:34:10Z 2023-01-15T21:34:10Z Senate S S 2003-01-16 108 ssfi00 Finance Committee Senate Standing Referred to 2003-01-16T19:53:02Z Ending the Double Standard for Stock Options Act 108 626 HR 2003-02-06 Sponsor introductory remarks on measure. (CR E141) Identical bill CRS 2003-02-14 Sponsor introductory remarks on measure. (CR S2520-2521) IntroReferral B00100 9 Library of Congress 2003-01-16 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1075) IntroReferral 2003-01-16 Sponsor introductory remarks on measure. (CR S1073-1075) IntroReferral B00100 9 Library of Congress 2003-01-16 Introduced in Senate IntroReferral 10000 9 Library of Congress L000261 Sen. Levin, Carl [D-MI] CARL LEVIN D MI MILTON N M000303 Sen. McCain, John [R-AZ] JOHN MCCAIN R AZ SIDNEY 2003-01-16 True D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2003-01-16 True F000061 Sen. Feingold, Russell D. [D-WI] RUSSELL FEINGOLD D WI D. 2003-01-16 True Taxation Accounting Administrative procedure Business records Commerce Corporation reports Corporation taxes Department of the Treasury Employee stock options Finance and Financial Sector Financial statements Government Operations and Politics Income tax Labor and Employment Law Research and development tax credit Science, Technology, Communications Subsidiary corporations Tax credits Tax deductions Wages Taxation 00 2003-01-16 Introduced in Senate 2006-11-28T17:35:40Z Requires Secretary to formulate rules where the stock option is granted by a parent or subsidiary corporation.

Excludes from the definition of "wages," for purposes of the research tax credit, the amount of property transferred in connection with a stock option and required to be included in a report or statement until such amount is so included. Limits the portion of the amount to be treated as wages to no more than the amount of the deduction taken with respect to such amount.]]>

Ending the Double Standard for Stock Options Act Display Title Ending the Double Standard for Stock Options Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide that corporate tax benefits from stock option compensation expenses are allowed only to the extent such expenses are included in a corporation's financial statements. Introduced in Senate IS Short Titles as Introduced Ending the Double Standard for Stock Options Act Introduced in Senate 2003-01-16T05:00:00Z 2003-02-14 Sponsor introductory remarks on measure. (CR S2520-2521) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.