HR 286 · 108th Congress · Taxation

To amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.

Introduced 2003-01-08· Sponsored by Rep. Houghton, Amo [R-NY-29]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2003-01-08)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.…

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

Cosponsors (20)

4 Democrats16 Republicans
Rep. Bartlett, Roscoe G. [R-MD-6]MD
Rep. Cox, Christopher [R-CA-48]CA
Rep. Crane, Philip M. [R-IL-8]IL
Rep. Davis, Tom [R-VA-11]VA
Rep. Dooley, Calvin M. [D-CA-20]CA
Rep. Dunn, Jennifer [R-WA-8]WA
Rep. English, Phil [R-PA-3]PA
Rep. Filner, Bob [D-CA-51]CA
Rep. Foley, Mark [R-FL-16]FL
Rep. Gillmor, Paul E. [R-OH-5]OH
Rep. Hayworth, J. D. [R-AZ-5]AZ
Rep. Herger, Wally [R-CA-2]CA
Rep. Honda, Michael M. [D-CA-15]CA
Rep. Johnson, Nancy L. [R-CT-5]CT
Rep. Johnson, Sam [R-TX-3]TX
Rep. Lofgren, Zoe [D-CA-16]CA
Rep. Pryce, Deborah [R-OH-15]OH
Rep. Quinn, Jack [R-NY-27]NY
Rep. Ramstad, Jim [R-MN-3]MN
Rep. Sessions, Pete [R-TX-32]TX