HR 2252 · 105th Congress · Taxation

To amend the Internal Revenue Code to provide that capital gains not be recognized if invested in certain small businesses.

Introduced 1997-07-24· Sponsored by Rep. Furse, Elizabeth [D-OR-1]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1997-07-24)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide (temporarily) for the nontaxable rollover of gain from qualified small business stock to another small business stock.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (1)

1 Democrat
Rep. Thurman, Karen L. [D-FL-5]FL