H.R. 3574 · 108th Congress · 2003–2004
Stock Option Accounting Reform Act
H.R. 3574 in the 108th Congress (2003–2004) has passed the house — introduced on Nov 21, 2003, sponsored by Richard Baker with 131 co-sponsors. Congress held 4 roll call votes on it.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Passed the House
- Introduced
- Nov 21, 2003
- Co-sponsors
- 131
- Policy area
- Taxation
What it does
Stock Option Accounting Reform Act - (Sec. 2) Amends the Securities Exchange Act of 1934 to require an issuer of registered securities to show as an expense in its annual report the fair value of all stock purchase options granted after December 31, 2004, to: (1) all individuals serving as the chief executive officer of an issuer, or acting in a similar capacity, during the most recent fiscal year, regardless of compensation l…
Summary by the nonpartisan Congressional Research Service.
Sponsor
Richard Baker (R-LA). Co-sponsors: 58 Democrats, 73 Republicans.
Where it stands
- IntroducedNov 21, 2003
- Passed the HouseJul 20, 2004
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (Sep 7, 2004)
How Congress voted
- On Passage
House · Jul 20, 2004 · Passed312–111
Every roll call vote on this bill
- On Agreeing to the AmendmentHouse · Jul 20, 2004
- On Agreeing to the AmendmentHouse · Jul 20, 2004
- On Agreeing to the AmendmentHouse · Jul 20, 2004
- Stock Option Accounting Reform ActHouse · Jul 20, 2004
More bills from Richard Baker in the 108th Congress
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 982: To clarify the tax treatment of bonds and other obligations issued by the Government of American…
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
Committees
- Banking, Housing, and Urban Affairs Committee
- Energy and Commerce Committee
- Financial Services Committee
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 3574 (108th Congress): Stock Option Accounting Reform Act,” https://www.capitolreceipts.com/bill/108-hr-3574/stock-option-accounting-reform-act (accessed 2026-10-17).