H.R. 5413 — Dividend Incentive and Tax Simplification Act of 2002

Summary

Dividend Incentive and Tax Simplification Act of 2002 - Amends the Internal Revenue Code to: (1) allow, for a corporation, a deduction for dividends paid; and (2) tax dividends received by individuals as capital gain.

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Legislative Actions

2002-09-19
Introduced in House
2002-09-19
Introduced in House
2002-09-19
Referred to the House Committee on Ways and Means.

Dividend Incentive and Tax Simplification Act of 2002

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