HR 4675 · 107th Congress · Taxation
Small Business Opportunity and Growth Act of 2002
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2002-05-07)
Plain Language Summary
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Small Business Opportunity and Growth Act of 2002 - Amends the Internal Revenue Code to provide that the tax imposed on the recognition of built-in gain by an S corporation shall not apply to the extent such gain is reinvested in the business.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (10)
1 Democrat9 Republicans