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.
Jan 30, 2015
114th Congress, 2015–2017
Died in a previous Congress
This bill was introduced on February 4, 2015, in a previous session of Congress, but was not enacted.
Representative for Washington's 8th congressional district
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Last Updated: Feb 9, 2015
Length: 6 pages
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Considered by House Committee on Ways and Means
A committee held a hearing or business meeting about the bill.
Reported by House Committee on Ways and Means
A committee issued a report on the bill, which often provides helpful explanatory background on the issue addressed by the bill and the bill's intentions.
H.R. 629 (114th) 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 114th Congress, which met from Jan 6, 2015 to Jan 3, 2017. 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). H.R. 629 — 114th Congress: Permanent S Corporation Built-in Gain Recognition Period Act of 2015. Retrieved from https://www.govtrack.us/congress/bills/114/hr629
“H.R. 629 — 114th Congress: Permanent S Corporation Built-in Gain Recognition Period Act of 2015.” www.GovTrack.us. 2015. July 28, 2017 <https://www.govtrack.us/congress/bills/114/hr629>
|title=H.R. 629 (114th)
|accessdate=July 28, 2017
|author=114th Congress (2015)
|date=January 30, 2015
|quote=Permanent S Corporation Built-in Gain Recognition Period Act of 2015
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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.