To amend the Internal Revenue Code of 1986 to encourage investment in certain industries by providing an exclusion from tax on certain gains.


Enterprise Sector Investment Opportunity Act of 2009 - Amends the Internal Revenue Code to exlude from gross income gains from the sale of qualified investment property acquired within 18 months of the enactment of this Act and held for more than two years. Defines "qualified investment property" as stock or equity interest in a domestic corporation or partnership that is a financial institution or automotive company.

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