A bill to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains for S corporations.

Bill S 1905 is currently in the status of Bill Introduced since July 30, 2015. Bill S 1905 was introduced during Congress 114 and was introduced to the Senate on July 30, 2015.  Bill S 1905's most recent activity was Read twice and referred to the Committee on Finance. as of July 30, 2015