To amend the Internal Revenue Code of 1986 to provide for a permanent exclusion of all gain on certain small business stock.
Enhancing Investment in Small Businesses Act of 2010 - Amends the Internal Revenue Code to allow an exclusion from gross income of all gain from the sale or exchange of qualified small business stock held for more than five years.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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