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H.R. 4739IntroducedHouse · nowSenatePresidentLawIn committee
Sec. 3 · H.R. 4739

Distributions of stock issued under SHARE plans excluded from gross income

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(a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: 139J. SHARE plan distributions (a) In general Gross income shall not include any SHARE plan stock received by an employee under a SHARE plan. (b) Definitions related to SHARE plans For purposes of this section— (1) SHARE plan The term SHARE plan has the meaning given such term in section 12. (2) SHARE plan stock The term SHARE plan stock means, with respect to any employee, stock received by such employee under a SHARE plan.. (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. SHARE plan distributions.. (c) Effective date The amendments made by this section shall apply to stock received after the date of the enactment of this Act.