A bill to amend the Internal Revenue Code of 1954 to defer the inclusion in income with respect to transfers of stock in a corporation pursuant to certain employee stock options.
Employee Stock Option Revision Act - Title I - Provides that all amendments made by this Act shall be considered as amendments to the Internal Revenue Code.
Title II - Amends the Internal Revenue Code to allow an income tax deferral in the case of a transfer to an individual of stock in a corporation pursuant to an employee stock option, if both the corporation and the individual elect. Allows such a deferral until such time as a disposition of such stock occurs.
Became Public Law No: 98-369.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Referred to Subcommittee on Select Revenue Measures.
Subcommittee Hearings Held.
See H.R.4170.
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