Research ReportCRS In FocusVersion 5
IF11960
An Excise Tax on Stock Repurchases and Tax Advantages of Buybacks over Dividends
Published Aug 10, 2022Updated Jun 20, 2025
Full report
What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.
- S 371115th Congress
Department of State Authorities Act, Fiscal Year 2017, Improvements Act
Dec 18, 2017 · Signed by President.
- HR 5376117th Congress
An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.
Aug 16, 2022 · Became Public Law No: 117-169.
- S 2758117th Congress
Stock Buyback Accountability Act of 2021
Sep 20, 2021 · Read twice and referred to the Committee on Finance.