United States · Bill · HR
H.R. 1410 (103rd)
To amend the Internal Revenue Code of 1986 to provide that the deduction for States and local income and franchise taxes shall not be allocated to foreign source income.
Introduced
18 March 1993
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to provide that for purposes of computing the foreign tax credit, any deduction for State or local income or franchise tax shall not be allocated or apportioned to gross income from sources outside the United States.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 18 March 1993
Introduced in House (PDF)
Introduced in House · EN · 18 March 1993
Introduced in House
summary · EN · 18 March 1993
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/1410
- Open data entity: https://api.congress.gov/v3/bill/103/hr/1410