The "End Congressional Stock Trading Act" aims to prohibit Members of Congress, along with their spouses and dependent children, from owning or trading a wide range of financial assets. These prohibited assets include stocks, bonds, commodities, futures, hedge funds, derivatives, options, and other complex investment vehicles , to prevent potential conflicts of interest. The bill establishes strict timelines for divestment of these assets. Current Members and their families must divest most prohibited assets within 180 days of the Act's enactment, while more complex investments like hedge funds or venture capital funds have a 5-year divestment period . For individuals becoming Members or their family members after enactment, the divestment period is 90 days for most assets and 5 years for complex investments. Any prohibited assets received during service, such as through inheritance, must be divested within 180 days. Several exceptions are provided, allowing ownership or trading of specific types of investments. These include diversified, widely held investment funds that do not present a conflict of interest, U.S. Treasury bills, notes, or bonds, and investment funds held in government employee retirement plans. Interests in small business concerns without conflicts of interest and assets received as compensation from a spouse's primary occupation are also permitted. Violations of these prohibitions can lead to significant consequences, including a civil penalty of up to $100,000 for each instance, which does not preclude other legal remedies. To facilitate compliance, the bill amends the Internal Revenue Code to allow for nonrecognition of gain on required divestments, provided the proceeds are reinvested in authorized assets within 60 days. The relevant congressional ethics committees are tasked with issuing interpretive guidance for the Act's implementation.