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Joint Committee on Taxation Explains Provisions of Ways and Means Committee Chairman's Bill (PDF)
Joint Committee on Taxation [JCT], U.S. CongressLink to more items from this source
Mar. 15, 2002

40 pages; entitled Description of Chairman's Amendment in the Nature of the Substitute to H.R. 3669, The 'Employee Retirement Savings Bill Of Rights,' prepared March 13, 2002. Includes a provision exempting Incentive Stock Options and Employee Stock Purchase Plan stock options from 'wages' for Social Security tax purposes.

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