H.R. 433 · 108th Congress

To amend the Internal Revenue Code of 1986 to allow a minimum 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
2003-01-28
Latest action
2003-01-28 · Introduced in House

Subjects

Taxation
Labor and Employment
Finance and Financial Sector
Income tax
Tax credits
Employee stock options
Minimum tax
Losses