Bill
Bill > HR4464
US HR4464
To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations.
summary
Introduced
04/10/2014
04/10/2014
In Committee
04/29/2014
04/29/2014
Crossed Over
Passed
Dead
01/03/2015
01/03/2015
Introduced Session
113th Congress
Bill Summary
Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).
Committee Categories
Budget and Finance
Sponsors (12)
Charles Boustany (R)*,
Joseph Crowley (WFP),
Lynn Jenkins (R),
Ron Kind (D),
John Larson (D),
Jim Matheson (D),
Bill Pascrell (D),
Tom Reed (R),
Linda Sánchez (D),
Aaron Schock (R),
Patrick Tiberi (R),
Todd Young (R),
Last Action
Placed on the Union Calendar, Calendar No. 316. (on 05/02/2014)
Official Document
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