I think that's a great title and a welcome legislation if it happens.<p>In the US it's pretty much impossible to give your employees shares or options, unless you have tons of cash to help them pay taxes.<p>I paid something like $29,000 in taxes on some shares in the 90's. Never had enough capital gains to use all of the basis. When I emigrated to Canada I couldn't bring the entire loss over (I was forced to sell the shares at a very low value due to my partnership agreement), just what the values of those shares would be at that date (much less than the shares were at when I paid tax on them). I think I got something like an $8k capital loss in Canada.<p>So, I probably used a couple thousand of the basis on capital gains in the US, and used much of the other 8k in Canada. So the IRS got basically $19,000 of my money for free.<p>I'd say it needs improvement.