S. 1932 (102nd): Enterprise Capital Formation Act of 1991


Nov 7, 1991
102nd Congress, 1991–1992

Died in a previous Congress

This bill was introduced on November 7, 1991, in a previous session of Congress, but was not enacted.


Dale Bumpers

Senator from Arkansas


About the bill

Full Title

A bill to amend the Internal Revenue Code of 1986 to provide a capital gains tax differential for individual and corporate taxpayers who make high-risk, long-term, growth-oriented venture and seed capital investments in start-up and other small enterprises.

Summary (CRS)

Enterprise Capital Formation Act of 1991 - Amends the Internal Revenue Code to allow a deduction for gain on investments in new small business stock (seed capital) held for at ... Read more >

The bill’s title was written by its sponsor.


Nov 7, 1991

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 1932”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


47 cosponsors (34D, 13R) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

S. 368 (103rd) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Feb 16, 1993

H.R. 3741 (identical)

Referred to Committee
Last Action: Nov 7, 1991

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Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

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