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.

S 1618 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

US Congress 115th Congress

Bill Texts

Introduced 08/05/2017

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Sponsors (1)

Sen. Debbie Stabenow


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Subject(s)

Taxation Business Investment And Capital Employee Benefits And Pensions Sales And Excise Taxes Securities Social Work, Volunteer Service, Charitable Organizations Tax-exempt Organizations