United States · Bill · HR
H.R. 1430 (114th)
Permanent CFC Look-Through Act of 2015
Introduced
18 March 2015
Last action
—
Status
Placed on the Union Calendar, Calendar No. 235.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
Permanent CFC Look-Through Act of 2015 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).
This text is taken from the official record. PoliticalRepo does not editorialize.
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Versions
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Documents
6 official files
Reported in House (text)
Reported in House (text)
Reported in House · EN · 23 October 2015
Reported in House (PDF)
Reported in House · EN · 23 October 2015
Reported to House with amendment(s)
summary · EN · 23 October 2015
Introduced in House (text)
Introduced in House · EN · 18 March 2015
Introduced in House (PDF)
Introduced in House · EN · 18 March 2015
Introduced in House
summary · EN · 18 March 2015
Sponsors
No sponsors or actors listed by the source.
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/house-bill/1430
- Open data entity: https://api.congress.gov/v3/bill/114/hr/1430