H.R. 1498 — Small Business Opportunity and Growth Act of 2003

Summary

Small Business Opportunity and Growth Act of 2003 - Amends the Internal Revenue Code to provide that the tax imposed on the recognition of built-in gain by an S corporation shall not apply to the extent such gain is reinvested in the business.

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Legislative Actions

2003-03-27
Introduced in House
2003-03-27
Introduced in House
2003-03-27
Referred to the House Committee on Ways and Means.

Small Business Opportunity and Growth Act of 2003

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Summary

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