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S. 2116

BillFederalSenateIn Committee
Ending Corporate Tax Favors for Stock Options Act
About This Bill
Committee
Latest Action · September 28, 2007
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S12339)
Congress
110th (2007–2009)
Introduced
September 28, 2007
Cosponsors (0)
None
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Summary

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Ending Corporate Tax Favors for Stock Options Act - Amends the Internal Revenue Code to: (1) limit the employer tax deduction for stock options granted to its employees to the value of such options as recorded on the employer's books at the time such options are granted; and (2) apply the $1 million limitation on the employer tax deduction for employee remuneration to stock option compensation.

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