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United States · Bill · HR

H.R. 3935 (114th)

Putting America First Corporate Tax Act

referredUnited States· United States Congress· EN

Introduced

5 November 2015

Last action

Status

Referred to the Subcommittee on Health.

Sponsors

Subjects

Discovery layer

Source updated

12 August 2025

Summary

Putting America First Corporate Tax Act This bill amends the Internal Revenue Code to modify the definition of subpart F income (i.e., income of a controlled foreign corporation earned outside the United States that is not tax-deferred) to include income of a controlled foreign corporation derived from any foreign country. This modification is applicable to taxable years beginning after December 31, 2015.

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Documents

3 official files

Introduced in House (text)

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Sources

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