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
Where it stands
- IntroducedFeb 6, 1975
- Passed the HouseYes
- Passed the SenateYes
- Sent to the PresidentYes
- Became lawSep 3, 1976
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More
From the Congressional Bills Project (Adler and Wilkerson), covering 1947–2002.
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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).