Generate Retirement Ownership Through Long-Term Holding Act of 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10299)
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Sep 21, 2005
Generate Retirement Ownership Through Long-Term Holding Act of 2005 - Amends the Internal Revenue Code to provide that no gain shall be recognized on the receipt of a capital gain dividend distributed by a regulated investment company if such dividend is automatically reinvested in additional shares of the company pursuant to a dividend reinvestment plan.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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