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A bill to amend the Internal Revenue Code of 1986 to reduce the recognition period for built-in gains for subchapter S corporations.
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
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0d open
vs 4,105 other S bills in the 109th — cohort avg 35d
No CRS summary is available for this bill yet. The source title, actions, sponsors, and text versions below come from Congress.gov.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (2)
2006 · year_end · Taxation/Internal Revenue Code
Federal income tax consolidated return regulations, S corporation gain recognition period legislation (H.R. 4421, H.R. 2239, S. 965)
Client expense: Not reported · Firm income: $160,000
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of
2006 · year_end · Taxation/Internal Revenue Code
S. 3838 Subchapter S/ Small bus. tax relief FOR H.R. 3574 / S. 2431 IRA Savings expansion FOR H.R. 4421 Subchapter S tax relief FOR S. 6 Individual tax relief FOR H.R. 1186 / H.R. 4096 AMT relief FOR S. 1103 / H.R. 1599 AMT relief FOR S. 965/H.R.2239 Subchapter S Reforms FOR H.R. 3574 Expanded savings incentives FOR H. RES. 209 Soc. Security bank option FOR S. 545 / H.R. 1163 Lifetime savings incentives FOR S. 546 / H.R. 1162 Retirement savings incentives FOR H.R. 809 / S. 1424 Dividend and capital gains relief FOR S. 1424 / H.R. 4296 Capital gains and dividend relief FOR H.R. 1388 / S. 1523 Small business tax relief FOR S. 3857 Small business tax relief FOR H.R. 2061 / S. 1568 Community bank tax relief FOR H.R. 2317 Credit union powers AGAINST H.R. 4297 / S. 2020 Tax relief FOR H.R. 3841 Small business tax relief FOR H.R. 4 Expanded Pension / Retirement Acts. FOR H.R. 6111 Enhanced Health Savings Accts. FOR H.R. 8 / H.R. 5638 Estate tax relief FOR H.R. 64 / S. 1523 Estate tax relief FOR
Client expense: $941,428 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Farm Credit Administration, Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Natl Economic Council (NEC), Office of Management & Budget (OMB), Office of Thrift Supervision (OTS), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Treasury, Dept of, White House Office
| Republican |
| ME |
| Richard J. Durbin | Democratic | IL |