The text of the bill specifically says that it is not intended to apply to statutory options (ISOs). From page 123: "However, it is intended that statutory op

The text of the bill specifically says that it is not intended to apply to statutory options (ISOs). From page 123: "However, it is intended that statutory options are not considered nonqualified deferred compensation for purposes of the proposal. An exception is provided for that portion of a plan consisting of a transfer of property described in section 83 (other than nonstatutory stock options), or a trust to which section 402(b) applies, or relating to statutory options under section 422 or 423 for which there is no disqualifying disposition."