To amend the Internal Revenue Code of 1986 to provide a temporary exclusion of 100 percent of the gain on the sale or exchange of certain small business stock.

3.0.0 4236 2023-01-11T13:16:59Z 2023-01-11T13:16:59Z House H HR 2009-12-08 111 hswm00 Ways and Means Committee House Standing Referred to 2009-12-08T14:03:47Z 2009-12-08 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2009-12-08 Introduced in House IntroReferral Intro-H 9 Library of Congress 2009-12-08 Introduced in House IntroReferral 1000 9 Library of Congress L000263 Rep. Levin, Sander M. [D-MI-12] SANDER LEVIN D MI M. 12 N K000365 Rep. Kagen, Steve [D-WI-8] Steve Kagen D WI 8 2009-12-16 False P000600 Rep. Perriello, Thomas S.P. [D-VA-5] Thomas Perriello D VA S.P. 5 2010-01-21 False Taxation Capital gains tax Financial services and investments Income tax exclusion Securities Small business Taxation

00 2009-12-08 Introduced in House 2009-12-31T19:27:41Z Amends the Internal Revenue Code to: (1) increase from 50 to 100% the exclusion from gross income allowed for gain from the sale or exchange of qualified small business stock that is acquired during 2010; and (2) exempt gain from such stock in calculating the alternative minimum tax.

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To amend the Internal Revenue Code of 1986 to provide a temporary exclusion of 100 percent of the gain on the sale or exchange of certain small business stock. Display Title To amend the Internal Revenue Code of 1986 to provide a temporary exclusion of 100 percent of the gain on the sale or exchange of certain small business stock. Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide a temporary exclusion of 100 percent of the gain on the sale or exchange of certain small business stock. Introduced in House IH Introduced in House 2009-12-08T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111hr4236ih/xml/BILLS-111hr4236ih.xml 2009-12-08 Referred to the House Committee on Ways and Means. 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.