S. 1982 · 117th Congress

A bill to amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans.

Stage
In committee
Introduced
2021-06-09
Latest action
2021-06-09 · Introduced in Senate

Subjects

Sales and excise taxes
Taxation
Employee benefits and pensions
Social work, volunteer service, charitable organizations
Business investment and capital
Securities
Tax-exempt organizations