Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB1990

Introduced
6/14/23  

Caption

Tax on Wall Street Speculation Act

Impact

If enacted, SB1990 would amend the Internal Revenue Code to establish this new taxation framework, which would directly impact how capital markets operate concerning speculative trading. Advocates argue that the revenue generated from this tax could be used to invest in vital public goods, thereby stimulating economic growth and providing significant benefits to local communities. However, opponents express concern that this legislation could disproportionately affect liquidity in the financial markets and discourage trading activity, ultimately decreasing market efficiency and potentially deterring investment overall.

Summary

SB1990, also known as the Tax on Wall Street Speculation Act, proposes to impose a tax on certain trading transactions in financial markets. The bill is structured to apply a tiered tax rate on covered transactions involving different types of securities, intended to fund improvements in infrastructure, environmental initiatives, and to ensure financial security for families and communities. The tiered approach includes a 0.5% tax for most securities and lower rates for specific asset classes, aimed at minimizing the burden on younger investors while maximizing revenue for public investments.

Contention

A significant point of contention surrounding SB1990 involves the balance between generating revenue for public spending and potentially stifling the financial markets' functionality. Proponents argue that the tax is a necessary measure to regulate excessive speculation on Wall Street, making financial systems work better for everyday citizens. Critics, however, contend that such taxes could lead to higher trading costs for investors, ultimately affecting the stocks' prices and availability, and could push transactions to untaxed or less regulated markets, contradicting the bill's goals of increased financial oversight.

Companion Bills

US HB4119

Same As Tax on Wall Street Speculation Act

Similar Bills

US HB4119

Tax on Wall Street Speculation Act

US SB2491

Wall Street Tax Act of 2023

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US HB4870

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US HB3881

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US HB340

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