Summary: H.R.5413 — 107th Congress (2001-2002)All Information (Except Text)

There is one summary for H.R.5413. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/19/2002)

Dividend Incentive and Tax Simplification Act of 2002 - Amends the Internal Revenue Code to: (1) allow, for a corporation, a deduction for dividends paid; and (2) tax dividends received by individuals as capital gain.