Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 2889 (114th)

Carried Interest Fairness Act of 2015

referredUnited States· United States Congress· EN

Introduced

25 June 2015

Last action

25 June 2015 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Levin, Sander M. [D-MI-12], Sen. Van Hollen, Chris [D-MD], Rep. Rangel, Charles B. [D-NY-15], Rep. McDermott, Jim [D-WA-7], Rep. Ellison, Keith [D-MN-5], Rep. Pascrell, Bill, Jr. [D-NJ-9], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Cummings, Elijah E. [D-MD-7], Rep. Grayson, Alan [D-FL-9], Rep. Beyer, Donald S. [D-VA-8], Rep. Sarbanes, John P. [D-MD-3], Rep. Garamendi, John [D-CA-8], Rep. Lowenthal, Alan S. [D-CA-47], Rep. DeLauro, Rosa L. [D-CT-3], Rep. Schakowsky, Janice D. [D-IL-9], Rep. Pocan, Mark [D-WI-2], Rep. Velázquez, Nydia M. [D-NY-7], Rep. Conyers, John, Jr. [D-MI-13], Rep. DeFazio, Peter A. [D-OR-4], Rep. Watson Coleman, Bonnie [D-NJ-12], Rep. Gutierrez, Luis V. [D-IL-4], Rep. Higgins, Brian [D-NY-26], Sen. Duckworth, Tammy [D-IL], Rep. Napolitano, Grace F. [D-CA-32], Rep. Kirkpatrick, Ann [D-AZ-2], Rep. Takano, Mark [D-CA-39], Rep. Tonko, Paul [D-NY-20], Rep. Pallone, Frank [D-NJ-6], Rep. Roybal-Allard, Lucille [D-CA-40], Rep. Scott, Robert C. "Bobby" [D-VA-3], Rep. Serrano, Jose E. [D-NY-15], Rep. Slaughter, Louise McIntosh [D-NY-25], Rep. Hastings, Alcee L. [D-FL-20], Rep. Kaptur, Marcy [D-OH-9], Rep. DeSaulnier, Mark [D-CA-10], Rep. Blumenauer, Earl [D-OR-3], Sen. Welch, Peter [D-VT], Rep. Ryan, Tim [D-OH-13], Rep. Moore, Gwen [D-WI-4], Rep. Courtney, Joe [D-CT-2], Rep. Jeffries, Hakeem S. [D-NY-8], Rep. Maloney, Sean Patrick [D-NY-18], Rep. Nadler, Jerrold [D-NY-12], Rep. Lee, Barbara [D-CA-12], Rep. McCollum, Betty [D-MN-4], Rep. Grijalva, Raúl M. [D-AZ-7], Sen. Gallego, Ruben [D-AZ], Rep. Langevin, James R. [D-RI-2]

Subjects

Taxation

Source updated

10 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Carried Interest Fairness Act of 201 5   Amends the Internal Revenue Code to: (1) set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, (2) treat as ordinary income the net capital gain with respect to an investment services partnership interest except to the extent such gain is attributable to a partner's qualified capital interest, (3) exempt income from investment services partnership interests from treatment as qualifying income of a publicly traded partnership, (4) exempt certain family partnerships from the application of this Act; (5) increase the penalty for underpayments of tax resulting from failure to treat income from an investment services partnership interest as ordinary income, and (6) include income and loss from an investment services partnership interest for purposes of determining net earnings from self-employment and applicable self-employment taxes. Defines "investment services partnership interest" as any interest in a partnership held by a person who provides services to a partnership by: (1) advising the partnership about investing in, purchasing, or selling specified assets; (2) managing, acquiring, or disposing of specified assets; or (3) arranging financing with respect to acquiring specified assets.

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

Timeline

  1. 25 June 2015

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 25 June 2015

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 25 June 2015

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN · 25 June 2015

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 25 June 2015

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House

    summary · EN · 25 June 2015

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Showing 48 of 60 sponsors and actors.

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.