legislation: 107-s-1940

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
107-s-1940 107 s 1940 Ending the Double Standard for Stock Options Act Taxation 2002-02-13 2002-02-13 Read twice and referred to the Committee on Finance. Senate Sen. Levin, Carl [D-MI] MI D L000261 6 Ending the Double Standard for Stock Options Act - Amends the Internal Revenue Code to limit the amount of deductions taken for property transferred in connection with a stock option to the amount treated as an expense by taxpayer in ascertaining income, profit, or loss.Requires Secretary to formulate rules where the stock option is granted by a parent or subsidiary corporation.Excludes from the definition of "wages," for purposes of the research tax credit, the amount of property transferred in connection with a stock option and required to be included in a report or statement until such amount is so included. Limits the portion of the amount to be treated as wages to no more than the amount of the deduction taken with respect to such amount. 2025-08-19T17:32:15Z https://www.congress.gov/bill/107th-congress/senate-bill/1940

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