To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.
The bill’s titles are written by its sponsor.
Sponsor and status
Sponsor. Representative for Washington's 8th congressional district. Republican.
Last Updated: Jun 17, 2014
Length: 4 pages
113th Congress, 2013–2015
This bill was introduced in a previous session of Congress and was passed by the House on June 12, 2014 but was never passed by the Senate.
What legislators are saying
“Reichert S Corporation Legislation Passes Ways and Means”
— Rep. David Reichert [R-WA8, 2005-2018] (Sponsor) on Apr 29, 2014
“Reps. Ron Kind and Dave Reichert Introduce Tax Bills to Encourage S Corporation Growth”
— Rep. Ron Kind [D-WI3] (Co-sponsor) on Apr 15, 2014
“King Supports FY15 National Defense Authorization Act”
— Rep. Steve King [R-IA4] on May 22, 2014
Apr 10, 2014
Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.
Apr 29, 2014
A committee has voted to issue a report to the full chamber recommending that the bill be considered further. Only about 1 in 4 bills are reported out of committee.
Jun 11, 2014
Rules Change — Agreed To
This activity took place on a related bill, H.Res. 616 (113th).
Jun 12, 2014
Passed House (Senate next)
The bill was passed in a vote in the House. It goes to the Senate next.
H.R. 4453 (113th) 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 113th Congress, which met from Jan 3, 2013 to Jan 2, 2015. 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:
GovTrack.us. (2020). H.R. 4453 — 113th Congress: S Corporation Permanent Tax Relief Act of 2014. Retrieved from https://www.govtrack.us/congress/bills/113/hr4453
“H.R. 4453 — 113th Congress: S Corporation Permanent Tax Relief Act of 2014.” www.GovTrack.us. 2014. February 23, 2020 <https://www.govtrack.us/congress/bills/113/hr4453>
S Corporation Permanent Tax Relief Act of 2014, H.R. 4453, 113th Cong..
|title=H.R. 4453 (113th)
|accessdate=February 23, 2020
|author=113th Congress (2014)
|date=April 10, 2014
|quote=S Corporation Permanent Tax Relief Act of 2014
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.