summary
Introduced
01/30/2015
01/30/2015
In Committee
02/04/2015
02/04/2015
Crossed Over
Passed
Dead
01/03/2017
01/03/2017
Introduced Session
114th Congress
Bill Summary
Permanent S Corporation Built-in Gain Recognition Period Act of 2015 (Sec. 2) Amends the Internal Revenue Code to reduce from 10 years to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
Placed on the Union Calendar, Calendar No. 9. (on 02/09/2015)
Official Document
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bill summary
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bill summary
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