HR 1100 · 108th Congress · Taxation
To amend the Internal Revenue Code of 1986 to clarify that certain options offered by tax-exempt organizations are not includible in gross income under section 457(f).
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2003-03-05)
Plain Language Summary
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Amends the Internal Revenue Code to establish that options without a readily ascertainable fair market value offered by State and local governments and tax-exempt organizations are excluded from gross income.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (4)
4 Republicans