There is one summary for S.3096. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (09/22/2000)

Encouraging Investment in Small Business Act - Amends the Internal Revenue Code to , with respect to the 50 percent exclusion for gain from the sale or exchange of certain small business stock, among other things: (1) increase the exclusion to 75 percent; and (2) reduce the required holding period necessary to claim such exclusion from five to three years.