H.R. 684IntroducedHouse · nowSenatePresidentLawIn committeeSec. 2 · H.R. 684
Repeal of excise tax on repurchase of corporate stock
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(a) In general Chapter 37 of the Internal Revenue Code of 1986 is repealed. (b) Clerical amendment The table of chapters for subtitle D is amended by striking the item relating to chapter 37. (c) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2024.