- Not enactedThe President has not signed this bill
- The senate has not voted
- The house has not voted
House Committee on Ways and MeansIntroducedSeptember 18th, 2013
- house Committees
Bill DetailsOfficial information provided by the Congressional Research Service. Learn more or make a suggestion.
The Congressional Research Service writes summaries for most legislation. These summaries are listed here. Countable will update some legislation with a revised summary, title or other key elements.
To amend the Internal Revenue Code of 1986 to make permanent the full exclusion applicable to qualified small business stock.
Amends the Internal Revenue Code to make permanent the 100% exclusion from gross income of gain from the sale or exchange of qualified small business stock held for more than 5 years.