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S. 2033

BillFederalSenateIn Committee
Closing the Derivatives Blended Rate Loophole Act
About This Bill
Committee
Latest Action · January 23, 2012
Read twice and referred to the Committee on Finance.
Congress
112th (2011–2013)
Introduced
January 23, 2012
Sponsor
Sen. Carl LevinD
Cosponsors (0)
None
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Summary

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Closing the Derivatives Blended Rate Loophole Act - Amends the Internal Revenue Code to treat all gain or loss with respect to a section 1256 contract (i.e., any regulated futures contract, foreign currency contract, nonequity option, dealer equity option, and dealer securities future contract) as short-term capital gain or loss (currently, 60% of such gain or loss is treated as long-term capital gain or loss and is thus taxed at lower marginal rates).

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