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 |
|---|---|---|---|
| 2015-02-09 | Calendars | Placed on the Union Calendar, Calendar No. 9. | House floor actions |
| 2015-02-09 | Committee | Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-15. | House floor actions |
| 2015-02-04 | Committee | Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 14. | House committee actions |
| 2015-01-30 | IntroReferral | Referred to the House Committee on Ways and Means. | House floor actions |
| 2015-01-30 | IntroReferral | Introduced in House | Library of Congress |