H.R. 3806 · 108th Congress

To amend the Internal Revenue Code of 1986 to allow a credit against the alternative minimum tax where stock acquired pursuant to an incentive stock option is sold or exchanged at a loss.

Stage
In committee
Introduced
2004-02-11
Latest action
2004-02-24 · Sponsor introductory remarks on measure.

Summary

Amends the Internal Revenue Code to allow a refundable credit against the alternative minimum tax for certain stock options sold or exchanged at a loss.