H.R. 1498 · 108th Congress
Small Business Opportunity and Growth Act of 2003
- Stage
- In committee
- Sponsor
- Jim Ramstad
- Introduced
- 2003-03-27
- Latest action
- 2003-03-27 · Introduced in House
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.