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

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.



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



Nov 7, 1991

This is the first step in the legislative process.

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.

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