Pub. L. 113-295, div. A, tit. I, subtit. B, sec. 136

EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK.

EnactedYear: 2014Length: 63 wordsOfficial source

SEC. 136. EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON CERTAIN SMALL BUSINESS STOCK.(a) In General.—Paragraph (4) of section 1202(a) is amended—(1) by striking “January 1, 2014” and inserting “January 1, 2015”, and(2) by striking “and 2013” in the heading and inserting “2013, and 2014”.(b) Effective Date.—The amendments made by this section shall apply to stock acquired after December 31, 2013.