S. 1890 · 108th Congress · 2003–2004
Stock Option Accounting Reform Act
S. 1890 in the 108th Congress (2003–2004) was introduced on Nov 19, 2003, sponsored by Michael B. Enzi with 30 co-sponsors.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Nov 19, 2003
- Co-sponsors
- 30
- Policy area
- Taxation
What it does
Stock Option Accounting Reform Act - Amends the Securities Exchange Act of 1934 to require an issuer of registered securities to show as an expense in its mandatory annual report the fair value of all stock purchase options granted to certain of its senior executive officers after December 31, 2004. Exempts small business issuers from such requirement.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Michael B. Enzi (R-WY). Co-sponsors: 10 Democrats, 20 Republicans.
Where it stands
- IntroducedNov 19, 2003
- Passed the Senate—
- Passed the House—
- Sent to the President—
- Became law—
Latest action: Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (Nov 19, 2003)
More bills from Michael B. Enzi 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
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “S. 1890 (108th Congress): Stock Option Accounting Reform Act,” https://www.capitolreceipts.com/bill/108-s-1890/stock-option-accounting-reform-act (accessed 2026-10-16).