United States · Bill · HR
H.R. 2862 (113th)
Freedom to Invest Act of 2013
Introduced
30 July 2013
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
12 August 2025
Summary
Freedom to Invest Act of 2013 - Amends the Internal Revenue Code to: (1) extend the election allowed to a U.S. corporation to deduct dividends received from a controlled foreign corporation to the corporation's last taxable year beginning before the enactment of this Act or the first taxable year beginning during the one-year period beginning on such enactment date, and (2) reduce the amount of such tax deduction for corporations that fail to maintain specified employment levels for full-time U.S. employees.
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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 · 30 July 2013
Introduced in House (PDF)
Introduced in House · EN · 30 July 2013
Introduced in House
summary · EN · 30 July 2013
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/113th-congress/house-bill/2862
- Open data entity: https://api.congress.gov/v3/bill/113/hr/2862