1. Home
  2. Bills
  3. H.R. 3052

H.R. 3052 · 94th Congress · 1975–1976

A bill to amend section 512(b) (5) of the Internal Revenue Code of 1954 with respect to the tax treatment of the gain on the lapse of options to buy or sell securities.

H.R. 3052 in the 94th Congress (1975–1976) became law — introduced on Feb 6, 1975, sponsored by Daniel Rostenkowski.

During the 94th Congress (1975–1976), Gerald Ford was president, and Democrats held majorities in both the House and Senate.

Status
Became law
Introduced
Feb 6, 1975
Policy area
Business and commerce
Public law
Public Law 94-396

Sponsor

Daniel Rostenkowski (D-IL)

Where it stands

  • IntroducedFeb 6, 1975
  • Passed the HouseYes
  • Passed the SenateYes
  • Sent to the PresidentYes
  • Became lawSep 3, 1976

More bills from Daniel Rostenkowski in the 94th Congress

Other Business and commerce bills in the 94th Congress

More

From the Congressional Bills Project (Adler and Wilkerson), covering 1947–2002.

Cite or embed this page

Capitol Receipts, “H.R. 3052 (94th Congress): A bill to amend section 512(b) (5) of the…,” https://www.capitolreceipts.com/bill/94-hr-3052/a-bill-to-amend-section-512-b-5-of (accessed 2026-10-17).

Open the interactive version ›