Amends the Internal Revenue Code to reduce from 10 to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2013-12-18 | IntroReferral | Read twice and referred to the Committee on Finance. | Senate |
| 2013-12-18 | IntroReferral | Introduced in Senate | Library of Congress |