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.
Senator from Arkansas
This is the first step in the legislative process.
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. March 24, 2017 <https://www.govtrack.us/congress/bills/102/s1932>
|title=S. 1932 (102nd)
|accessdate=March 24, 2017
|author=102nd Congress (1991)
|date=November 7, 1991
|quote=Enterprise Capital Formation Act of 1991
Where is this information from?
GovTrack automatically collects legislative information from a variety of governmental and non-governmental sources. This page is sourced primarily from Congress.gov, the official portal of the United States Congress. Congress.gov is generally updated one day after events occur, and so legislative activity shown here may be one day behind. Data via the congress project.