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.
The bill’s titles are written by its sponsor.
Sponsor. Senator for Arkansas. Democrat.
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.
Nov 7, 1991
Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.
Feb 16, 1993
Reintroduced Bill — Introduced
This activity took place on a related bill, S. 368 (103rd).
S. 1932 (102nd) was a bill in the United States Congress.
A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.
This bill was introduced in the 102nd Congress, which met from Jan 3, 1991 to Oct 9, 1992. Legislation not enacted by the end of a Congress is cleared from the books.
How to cite this information.
We recommend the following MLA-formatted citation when using the information you see here in academic work:
Civic Impulse. (2017). S. 1932 — 102nd Congress: Enterprise Capital Formation Act of 1991. Retrieved from https://www.govtrack.us/congress/bills/102/s1932
“S. 1932 — 102nd Congress: Enterprise Capital Formation Act of 1991.” www.GovTrack.us. 1991. November 21, 2017 <https://www.govtrack.us/congress/bills/102/s1932>
|title=S. 1932 (102nd)
|accessdate=November 21, 2017
|author=102nd Congress (1991)
|date=November 7, 1991
|quote=Enterprise Capital Formation Act of 1991
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