To amend the Internal Revenue Code of 1986 to remove United States tax barriers inhibiting competitiveness of United States owned businesses operating in the European Community.

Summary

Amends the Internal Revenue Code with regard to foreign base company income to provide a special rule for U.S.-owned businesses operating in the European Community (which includes Belgium, Denmark, France, Greece, the Irish Republic, Italy, Luxembourg, The Netherlands, Portugal, Spain, the Federal Republic of Germany, and the United Kingdom).

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 9 May 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 9 May 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 9 May 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · undated · Official file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 9 May 1991

  Open at official source

Sponsors

• Rep. Gibbons, Sam [D-FL-7] · D · Sponsor
• Rep. Archer, Bill [R-TX-7] · R · Sponsor
• Rep. Pease, Donald J. [D-OH-13] · D · Sponsor
• Rep. Matsui, Robert T. [D-CA-3] · D · Sponsor
• Rep. Dorgan, Byron L. [D-ND-At Large] · D · Sponsor
• Rep. McGrath, Raymond J. [R-NY-5] · R · Sponsor
• Rep. Johnson, Nancy L. [R-CT-6] · R · Sponsor
• Rep. Horton, Frank J. [R-NY-34] · R · Sponsor
• Rep. Fish, Hamilton, Jr. [R-NY-25] · R · Sponsor
• LOUISE SLAUGHTER · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1986 to remove United States tax barriers inhibiting competitiveness of United States owned businesses operating in the European Community.