Tax Credit Restoration Act of 2021

referredUnited States· United States Congress· EN

Introduced

22 July 2021

Last action

22 July 2021 · Introduced

Status

Referred to the House Committee on Ways and Means.

Summary

Tax Credit Restoration Act of 2021 This bill requires the calculation of the base erosion minimum tax amount without regard to any offsetting credits. The base erosion and anti-abuse tax is levied on certain large corporations with deductions for amounts paid or accrued to foreign-related parties that are greater than 3% of their total deductions (2% in the case of certain banks or registered securities dealers).

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Timeline

22 July 2021
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
22 July 2021
Introduced
Introduced in House
Source: IntroReferral
22 July 2021
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · 22 July 2021 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 22 July 2021
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Introduced in House (PDF)
Introduced in House · EN · 22 July 2021
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Introduced in House
summary · EN · 22 July 2021
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

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Sources

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Official source: https://www.congress.gov/bill/117th-congress/house-bill/4639
Open data entity: https://api.congress.gov/v3/bill/117/hr/4639
us · 117-hr-4639 · source updated 3 January 2025