Equity Expansion Act of 1993

Equity Expansion Act of 1993 - Amends the Internal Revenue Code to allow corporations to issue performance stock options to employees. Requires employees to hold such stock for at least one year. Provides an exclusion from gross income of 50 percent of the gain from such stock if it is held for at least two years.

Excludes gain from the exercise of such stock options from wage withholding and employment taxes.

Amends the Securities Exchange Act of 1934 to prohibit the charge against earnings on the exercise of certain performance stock options.