S. 206 · 108th Congress
A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of incentive stock options and employee stock purchase plans.
- Stage
- In committee
- Sponsor
- Pat Roberts
- Introduced
- 2003-01-23
- Latest action
- 2003-01-23 · Introduced in Senate
Summary
Amends the Internal Revenue Code to exclude stock options and employee stock purchase plans from the definition of wages for purposes of employment taxes.