HR 4453 · 113th Congress · Taxation
S Corporation Permanent Tax Relief Act of 2014
Bill Progress
1
Introduced✓
Committee✓
House Vote4
Senate5
EnactedLatest: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433.(2014-06-17)
Recorded Votes
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Plain Language Summary
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Amends the Internal Revenue Code to reduce from 10 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.…
Summarized by Claude AI · Non-partisan · For informational purposes only
CBO Cost Estimate
Congressional Budget OfficeH.R. 4453, Permanent S Corporation Built-in Gains Recognition Period Act of 2014
May 2, 2014As ordered reported by the House Committee on Ways and Means on April 29, 2014
Full CBO report ↗Official non-partisan budget analysis by the Congressional Budget Office