A bill to amend the Internal Revenue Code of 1986 to extend the 100 percent exclusion for gain on certain small business stock; to the Committee on Finance.

S. 208 — A bill to amend the Internal Revenue Code of 1986 to extend the 100 percent exclusion for gain on certain small business stock; to the Committee on Finance.

By Mr. KERRY (for himself and Ms. Snowe), S272 [26JA]